| Schedule of Unaudited Condensed Consolidated Financial Statements |
The accompanying unaudited condensed consolidated financial statements reflect the activities of the Company and each of the following entities: | Name | | Background | | Ownership | | | | | | | | | WhiteFiber AI, Inc. (“WF AI”) | | ● | A Delaware corporation | | 100% owned by WhiteFiber, Inc. | | | | ● | Incorporated on October 19, 2023 | | | | | | ● | Engaged in cloud services | | | | | | | | | | | WhiteFiber Iceland ehf (“WF Iceland”) | | ● | An Icelandic company | | 100% owned by WhiteFiber AI, Inc. | | | | ● | Incorporated on August 17, 2023 | | | | | | ● | Engaged in cloud services | | | | | | | | | | | WhiteFiber HPC, Inc. (“WF HPC”) | | ● | A Delaware corporation | | 100% owned by WhiteFiber AI, Inc. | | | | ● | Incorporated on June 27, 2024 | | | | | | ● | Engaged in HPC business | | | | | | | | | | | Enovum Data Centers Corp (“Enovum”) | | ● | A Canadian company | | 100% owned by WhiteFiber, Inc. | | | | ● | Acquired on October 11, 2024 | | | | | | ● | Engaged in HPC data center services | | | | | | | | | | | Enovum MTL I LP (“MTL-1”) | | ● | A Canadian company | | 100% owned by Enovum Data Centers Corp | | | | ● | Partnership entered into on August 12, 2025 | | | | | | ● | Engaged in HPC data center services | | | | | | | | | | | Enovum MTL II LP (“MTL-2”) | | ● | A Canadian company | | 100% owned by Enovum Data Centers Corp | | | | ● | Partnership entered into on December 6, 2024 | | | | | | ● | Engaged in HPC data center services | | | | | | | | | | | Enovum Saint-Jerome LP (“MTL-3”) | | ● | A Canadian company | | 100% owned by Enovum Data Centers Corp | | | | ● | Partnership entered into on April 4, 2025 | | | | | | ● | Engaged in HPC data center services | | | | WhiteFiber Canada, Inc. (“WF Canada”) | | ● | A Canadian company | | 100% owned by WhiteFiber AI, Inc. | | | | ● | Incorporated on March 11, 2025 | | | | | | ● | Engaged in cloud services | | | | | | | | | | | Enovum NC-1 BIDCO, LLC (“Enovum NC”) | | ● | A Delaware company | | 100% owned by Enovum NC-1 Venture LLC | | | | ● | Incorporated on May 7, 2025 | | | | | | ● | Engaged in HPC data center services | | | | | | | | | | | WhiteFiber Japan GK (“WF Japan”) | | ● | A Japanese company | | 100% owned by WhiteFiber AI, Inc. | | | | ● | Incorporated on May 22, 2025 | | | | | | ● | Engaged in cloud services | | | | | | | | | | | WhiteFiber Australia II Pty Ltd | | ● | An Australian company | | 100% owned by WhiteFiber, Inc. | | | | ● | Incorporated on February 6, 2026 | | | | | | ● | Engaged in cloud services | | | | WhiteFiber APAC PTE Ltd | | ● | A Singapore company | | 100% owned by WhiteFiber, Inc. | | | | ● | Incorporated on May 25, 2026 | | | | | | ● | Engaged in cloud services | | | | | | | | | | | WhiteFiber Singapore I PTE Ltd | | ● | A Singapore company | | 100% owned by WhiteFiber, Inc. | | | | ● | Incorporated on May 4, 2026 | | | | | | ● | Engaged in cloud services | | | | | | | | | | | WhiteFiber (BVI) I Ltd | | ● | A British Virgin Islands company | | 100% owned by WhiteFiber Singapore I PTE Ltd | | | | ● | Incorporated on May 22, 2026 | | | | | | ● | Engaged in cloud services | | | | WhiteFiber France I SAS | | ● | A French company | | 100% owned by WhiteFiber AI, Inc. | | | | ● | Incorporated on May 27, 2026 | | | | | | ● | Engaged in cloud services | | | | Enovum NC-1 Venture LLC | | ● | A Delaware company | | 100% owned by WhiteFiber, Inc. | | | | ● | Incorporated on May 7, 2025 | | | | | | ● | Engaged in HPC data center services | | |
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