Exhibit 8.1
List of Subsidiaries
| Subsidiaries | Place of Incorporation | Incorporation Time | Percentage Ownership | ||||
| Lianhe Sowell International Holding Group Limited | British Virgin Islands | July 18, 2023 | 100% | ||||
| Lianhe Sowell International Group Limited | Hong Kong | August 11, 2023 | 100% | ||||
| Lianhe Sowell International Holdings (Hangzhou) Co., Ltd (previously known as Lianhe Sowell Enterprise Management (Shanwei) Co., Ltd) | PRC | October 26, 2023 | 100% | ||||
| Lianhe Sowell International Holdings (Shenzhen) Co., Ltd | PRC | August 6, 2024 | 100% | ||||
| Lianhe Sowell Precision Machine (Hangzhou) Co., Ltd | PRC | December 30, 2024 | 100% | ||||
| Shenzhen Sowell Technology Development Co., Ltd. | PRC | April 6, 2007 | 100% | ||||
| Lianhe Sowell Precision Machine (Shenzhen) Co., Ltd. | PRC | August 26, 2024 | 83% | ||||
| Suzhou Sowell Vision Technology Co., Ltd. | PRC | August 24, 2022 | 100% | ||||
| Shenzhen Sowell Digital Energy Technology Co., Ltd. | PRC | October 15, 2021 | 80% | ||||
| Shenzhen Aiyin Digital Technology Co., Ltd. | PRC | July 5, 2022 | 51% | ||||
| Hezhi Rongtong (Shenzhen) Technology Co., Ltd. | PRC | August 13, 2021 | 51% | ||||
| Quzhou Lianhe Sowell Technology Co., Ltd | PRC | April 30, 2026 | 51% |