Exhibit 8.1

 

No.   Companies   Relationship   Place of incorp
1   Reitar Capital Partners Limited   Subsidiaries   BVI
2   Reitar Logtech Group Limited   Subsidiaries   HK
3   Reitar Cold Chain Limited   Subsidiaries   HK
4   Reitar Properties Leasing Limited   Subsidiaries   HK
5   Reithub Consulting Limited   Subsidiaries   HK
6   Reitar Asset Management Limited   Subsidiaries   HK
7   Cogen Advisory Limited   Subsidiaries   HK
8   Cogen Investment (WS) Limited   Subsidiaries   HK
9   Cogen Operation Limited   Subsidiaries   HK
10   Winner Logistics Network Limited   Subsidiaries   HK
11   A.R.E. Holdings Limited   Subsidiaries   BVI
12   A.R.E. CommTech Limited   Subsidiaries   HK
13   Pine Forest Holdings Limited   Subsidiaries   BVI
14   Reitar Logtech Engineering Limited   Subsidiaries   BVI
15   Kamui Development Group Limited   Subsidiaries   HK
16   KLA-iBotics Holdings Limited   Subsidiaries   BVI
17   Kamui Logistics Automation System Limited   Subsidiaries   HK
18   Jingxing Holdings Limited   Subsidiaries   BVI
19   Jingxing Storage Equipment Engineering (H.K.) Limited (formerly known as Global Century (H.K.) Limited)   Subsidiaries   HK
20   Kamui Cold Chain Engineering & Service Limited   Subsidiaries   HK
21   Vincit EngTech Co., Limited   Subsidiaries   HK
22   Kamui Construction & Engineering Group Limited   Subsidiaries   HK
23   Vincit Build Solution Co., Limited   Subsidiaries   HK
24   Alvin Design And Construction Company Limited   Subsidiaries   HK