Exhibit 8.1
Phaos Technology Holdings (Cayman) Limited
| Subsidiaries | Place of Incorporation | Incorporation Time | Percentage Ownership | |||||
| Phaos Technology Pte. Ltd | Singapore | February 22, 2017 | 100 | % | ||||
| Phaos Technology Holdings (BVI) Limited. | British Virgin Islands | March 7, 2024 | 100 | % | ||||
| Phaos Solutions Vietnam Company Limited | Vietnam | February 7, 2025 | 100 | % | ||||