As of December 31, 2025, the Company’s subsidiaries
are as follows:
| Name: | | Date of incorporation | | | Place of incorporation | | Percentage of
direct or indirect
ownership | | | Principal activities | | Helport Limited (“Helport”) | | | June 5, 2023 | | | British Virgin Islands | | | 100 | % | | Holding company | Helport Group Limited
(“Helport BVI”) | | | November 14, 2023 | | | British Virgin Islands | | | 100 | % | | Holding company | Helport Pte. Ltd.
(“Helport Singapore”) | | | September 27, 2020 | | | Singapore | | | 100 | % | | Development of software and applications | Helport AI Inc.
(“Helport US”) | | | September 15, 2023 | | | United States | | | 100 | % | | Development of software and applications | PT Helport Callconnect Solutions
(“Helport Indonesia”) | | | May 9, 2025 | | | Indonesia | | | 100 | % | | Business Process Outsourcing (“BPO”) solutions provider | | MHELPORT S.A. DE C.V. | | | October 25, 2025 | | | Mexico | | | 81.48 | % | | Business Process Outsourcing (“BPO”) solutions provider | Tristar Acquisition I Corp.
(“Tristar”) | | | March 5, 2021 | | | Cayman Islands | | | 100 | % | | Holding company |
|