| Schedule of Company has Direct Interests Subsidiaries |
As of May 31, 2026, the Company had interests (direct and indirect) in the following subsidiaries:
| Name | | Place and date of formation | | Issued ordinary share capital | | | Ownership | | Principal activity | | Intelligent Joy Limited (“IJL”) | | Hong Kong, October 24, 2016 | | HK$ | 2,010,003 | | | 100% owned by IGL | | Financial PR services | | Intelligent Tech Limited (“ITL”) | | Hong Kong, June 16, 2018 | | HK$ | 100 | | | 100% owned by IGL | | Financial PR services | | LQ Capital Limited | | Hong Kong, March 2, 2020 | | HK$ | 100 | | | 100% owned by IGL | | Money lender’s license | | Shenzhen Huiyue Technology Limited | | PRC, March 30,2018 | | RMB$ | 1,000,000 | | | 100% owned by IGL | | Provision of Finance PR services and support | | Hong Kong Mayflower Financial Holding Company Limited | | Hong Kong, January 12, 2026 | | HK$ | 10,000 | | | 100% owned by ITL | | Financial service activities | | Hong Kong Zhiyun Fintax Limited | | Hong Kong, March 9, 2026 | | HK$ | 10,000 | | | 100% owned by ITL | | Financial service activities | | Qisheng Tax Services Limited | | Hong Kong, May 28, 2026 | | HK$ | 10,000 | | | 100% owned by ITL | | Provision of financial consulting services | | Intelligent Management Limited Liability Company(“IMLL”) | | Kyrgyz Republic, March 31, 2026 | | KGS | 10,000 | | | 100% owned by ITL | | Trading business | | United Planning Company Limited | | Hong Kong, November 21, 2022 | | HK$ | 10,000 | | | 100% owned by Hong Kong Mayflower Financial Holding Company Limited | | Money lender’s license | | Huiyue Finance Company Limited Liability | | Kyrgyz Republic, April 8, 2026 | | KGS | 875,000 | | | 100% owned by IMLL | | Trading and financial services activities |
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