The consolidated financial statements of the Group include the following entities: | | | Date of | | Place of | | % of | | Principal | | Name of Entity | | Incorporation | | Incorporation | | Ownership | | Activities | | 17 Uno Limited (“17 Uno”) | | August 17, 2022 | | British Virgin Islands | | 100% | | Investment holding | | Shenyang Mental Aether Technology Company Limited (“Shenyang”) | | December 5, 2025 | | PRC | | 100% | | Selling electronic components and providing related services | | Mental Form (BVI) Limited (“MFBVI”) | | September 12, 2025 | | British Virgin Islands | | 100% | | Investment holding | | Mental Form (HK) Limited (“MFHK”) | | September 16, 2025 | | Hong Kong | | 100% | | Selling humanoid robots and providing related services | | I Win Holdings Limited (“IWHL”) | | March 25, 2020 | | Hong Kong | | 100% | | Investment holding and providing consultancy services | | I Win Securities Limited (“IWSL”) | | November 10, 2016 | | Hong Kong | | 100% | | Carrying out regulated activities including Type 1 activity “Dealing in Securities” under HKSFO | | I Win Asset Management Limited (“IWAML”) | | March 25, 2020 | | Hong Kong | | 100% | | Carrying out regulated activities including Type 4 activity “Advising on Securities” and Type 9 activity “Asset Management” under HKSFO | | I Win Consulting Limited (“IWCL”) | | July 16, 2025 | | Hong Kong | | 100% | | Providing general consulting services | | China Union Financial Holding Limited (“CUFH”) | | June 17, 2016 | | British Virgin Islands | | 100% | | Investment holding |
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