| SCHEDULE OF CONSOLIDATED FINANCIAL STATEMENTS OF ENTITY |
The
accompanying consolidated financial statements reflect the activities of OFA and the following:
SCHEDULE
OF CONSOLIDATED FINANCIAL STATEMENTS OF ENTITY
| Subsidiaries |
|
Date
of Incorporation |
|
Jurisdiction
of Formation |
|
Percentage
of direct/indirect Economic Ownership |
|
Principal
Activities |
| Office
For Fine Architecture Limited (OFA HK) |
|
January
31, 2013 |
|
Hong
Kong |
|
100% |
|
Providing
design, fit out, project management and application services for commercial, residential and industrial properties, real estate development,
senior care infrastructure. |
| OFA
Financial, Inc. (OFA Financial) |
|
June
11, 2025 |
|
Delaware,
USA |
|
100% |
|
Empowering
growth-stage and cross-border companies in their journey toward successful market entry and expansion in the United States. |
| OFA
Financial HK Limited (HK Financial) |
|
September
10, 2025 |
|
Hong
Kong |
|
100% |
|
Activities
of head offices; management and management consultancy activities. |
| OFA
Asset Management, Inc. |
|
November
18, 2025 |
|
Delaware,
USA |
|
100% |
|
Holding
and managing investment vehicles and special purpose entities focused on land development assets and digital assets; overseeing asset
structuring, tokenization initiatives, and asset-level management. |
| Office
for Fine Architecture, Inc. |
|
September
4, 2025 |
|
California,
USA |
|
100% |
|
Providing
architectural design, planning, and consulting services for U.S.-based projects, including coordination with clients, contractors,
and regulatory authorities. |
| Hearth
Labs Inc. |
|
November
18, 2025 |
|
Delaware,
USA |
|
100% |
|
Providing
technology infrastructure and software solutions for digital asset and real-world asset (RWA) platforms, including smart contract
development, digital registries, and related data management and platform services. |
| Guangzhou
Zhiyi Consulting Services Co., Ltd. |
|
October
22, 2025 |
|
People’s
Republic of China (“PRC”) |
|
100% |
|
Providing
financial advisory services, information consulting services and other consulting and planning services. |
|