| SCHEDULE OF COMPANY’S SUBSIDIARIES |
SCHEDULE OF COMPANY’S SUBSIDIARIES
|
As
of June 30, 2026, details of the Company’s subsidiaries were as follows:
SCHEDULE
OF COMPANY’S SUBSIDIARIES
| Name |
|
Place
and date of Incorporation |
|
Percentage
of effective ownership |
|
|
Principal
Activities |
| Subsidiaries |
|
|
|
|
|
|
|
|
| H2N Limited (“H2N”) |
|
Hong Kong, December 3, 2013 |
|
|
100% |
|
|
Parcel consolidation and cross-border logistic service |
| Times Express Limited (“TEX”) |
|
Hong Kong, July 27, 2020 |
|
|
100% |
|
|
Local logistic service |
| Oceanus Asia Opportunity 2 Limited |
|
BVI, December 16, 2021 |
|
|
100% |
|
|
Investment holdings |
| Smart Minds Holdings Limited (“Smart Minds”) |
|
Hong Kong, March 24, 2023 |
|
|
62.5% |
|
|
Logistics technology solution services |
| Smart Kreate Management Limited |
|
Hong Kong, September 10,
2025 |
|
|
100% |
|
|
Investment holdings |
| Smart Kreate Technology Limited |
|
Seychelles, September 11,
2025 |
|
|
100% |
|
|
Investment
holdings |
|
As
of December 31, 2025, details of the Company’s subsidiaries were as follows:
SCHEDULE
OF COMPANY’S SUBSIDIARIES
| Name |
|
Place
and date of Incorporation |
|
Percentage
of effective ownership |
|
|
Principal
Activities |
| Subsidiaries |
|
|
|
|
|
|
|
|
| H2N
Limited (“H2N”) |
|
Hong
Kong, December 3, 2013 |
|
|
100% |
|
|
Parcel
consolidation and cross-border logistic service |
| Times
Express Limited (“TEX”) |
|
Hong
Kong, July 27, 2020 |
|
|
100% |
|
|
Local
logistic service |
| Oceanus
Asia Opportunity 2 Limited |
|
BVI,
December 16, 2021 |
|
|
100% |
|
|
Investment
holdings |
| Smart
Minds Holdings Limited (“Smart Minds”) |
|
Hong
Kong, March 24, 2023 |
|
|
62.5% |
|
|
Logistics
technology solution services |
| Smart
Kreate Management Limited |
|
Hong
Kong, September 10, 2025 |
|
|
100% |
|
|
Investment
holdings |
| Smart
Kreate Technology Limited |
|
Seychelles,
September 11, 2025 |
|
|
100% |
|
|
Investment
holdings |
|