The accompanying unaudited
condensed consolidated financial statements reflect the activities of Park Ha Cayman and each of the following entities:
| Name | | Background | | Ownership |
| Park Ha Biological Technology (HK) Co., Ltd. | | Incorporated on October 25, 2022 as a limited liability company in Hong Kong | | 100% owned by Park Ha Cayman |
| Park Ha Investment (Wuxi) Co., Ltd. | | Incorporated on May 5, 2023 as a limited liability company in the PRC | | 100% owned by Park Ha HK |
| Jiangsu Park Ha Biological Technology Co., Ltd. | | Incorporated on August 13, 2019 as a limited liability company in the PRC | | 100% owned by Park Ha Investment |
| Wuxi Xinzhan Enterprise Management Consulting Co., Ltd. | | Incorporated on March 31, 2016 as a limited liability company in the PRC | | 100% owned by Park Ha Investment |
| Shanghai Park Ha Industrial Development Co., Ltd. | | Incorporated on April 17, 2017 as a limited liability company in the PRC | | 100% owned by Xinzhan |
| Wuxi Muchen Biotechnology Co., Ltd | | Incorporated on February 21, 2025 as a limited liability company in the PRC | | 100% owned by Park Ha Jiangsu |
| Wuxi Mufeng Biotechnology Co., Ltd. | | Incorporated on February 21, 2025 as a limited liability company in the PRC | | 100% owned by Park Ha Jiangsu |
| Xinyuexuan Beauty Salon，Wuxi Economic Development Zone | | Incorporated on July 28, 2025 | | 100% agreement control by Park Ha Jiangsu |
| Aimeihui Beauty Center，Wuxi Economic Development Zone | | Incorporated on August 11, 2025 | | 100% agreement control by Park Ha Jiangsu |
| Huishan District Xuanyayue Beauty Salon | | Incorporated on January 22, 2025 | | 100% agreement control by Park Ha Jiangsu (close down on Oct.10 2025) |
| Hefeng Beautv Salon | | Incorporated on November 27, 2025 | | 100% agreement control by Park Ha Jiangsu |
| Wuxi Maohe Biotechnology Co., Ltd | | Incorporated on December 3, 2025 | | 100% owned by Xinzhan |