26
SUBSIDIARIES
The
Group’s subsidiaries on March 31, 2026, from a legal perspective following the Recapitalization, are set out below. Unless otherwise
stated, they have share capital consisting solely of ordinary shares that are held directly by the Group. The country of incorporation
or registration is also their principal business place of business. Particulars of the subsidiaries as of March 31, 2026 are as follows:
SCHEDULE OF SUBSIDIARIES
| Name of entities | |
Places of
Incorporation and
operation | |
Principal activities | |
Particulars of
issued/registered
share capital | |
Percentage of
ownership
interest |
| Diginex Solutions (HK) Limited* | |
Hong Kong | |
Provision of ESG reporting solutions services | |
19,907 ordinary shares issued
(2025: 19,907 ordinary shares
issued | |
Direct 100%
(2025: 100%) |
| Diginex USA, LLC | |
United States of America | |
Provision of ESG reporting solutions services | |
1,000 Class A Units
of $10 each
(2025: 1,000 Class A Units
of $10 each)
| |
Indirect 100%
(2025: 100%) |
Diginex Services
Limited | |
United Kingdom | |
Provision of ESG reporting solutions services | |
Ordinary shares of
1 pence each
(2025: Ordinary shares of
1 pence each | |
Indirect 100%
(2025: 100%) |
Diginex MENA
Limited* | |
Abu Dhabi | |
Inactive | |
100 ordinary shares issued of $1 each.
(2025: N/A) | |
Direct 100% |
| Matter DK ApS | |
Denmark | |
Provision of commercial ESG data and analytics platform service | |
10,923,682 shares of
DKK 0.01 each
(2025: N/A) | |
Direct 100% |
| The Remedy Project Limited | |
Hong Kong | |
Provision of human rights risk assessment and worker-centered remediation protocols | |
100 ordinary shares
(2025: N/A) | |
Direct 100% |
| planA.earth GmbH | |
Germany | |
Provision of carbon accounting and ESG reporting services | |
94,703 shares of Euro 1 each | |
Direct 100% |
| planA.earth SAS | |
France | |
Provision of carbon accounting and ESG reporting services | |
5,000 shares of Euro 1 each | |
Indirect 100% |
| planA.earth Limited | |
United Kingdom | |
Provision of carbon accounting and ESG reporting services | |
5,000 ordinary shares of GBP 1 each | |
Indirect 100% |
| planA.earth EOOD | |
Bulgaria | |
Provision of carbon accounting and ESG reporting services | |
5,000 shares of BGN 1 each | |
Indirect 100% |
| * |
Diginex
MENA Limited was incorporated in Abu Dhabi on September 26, 2025. |
|