Exhibit 8.1
LIST OF SUBSIDIARIES
Percentage of equity interest | ||||||||
| Name of company | Place of incorporation | Held by the Company | Held by subsidiaries | Principal activities | ||||
| Dongguan Xinda Giftware Company Limited (1) | Mainland China | 100% | - | Manufacturing of die-cast and injection-molded plastic products | ||||
Luen Tat Mould Manufacturing Limited (1) | The British Virgin Islands | 90% | - | Provision of technical support service on mold production | ||||
Luen Tat Model Design Company Ltd. (1) | The British Virgin Islands | - | 51% | Design and production of molds and tooling models | ||||
Onchart Industrial Limited (1) | The British Virgin Islands | 100% | - | Provision of technical support service on mold production | ||||
Wealthy Holdings Limited | The British Virgin Islands | 100% | - | Inactive | ||||
Zindart Manufacturing Limited (1) | The British Virgin Islands | 100% | Inactive | |||||
Corgi Classics Holdings Limited | United Kingdom | 100% | - | Investment holding | ||||
Corgi Classics Limited | United Kingdom | - | 100% | Design, marketing and distribution of die-cast collectibles | ||||
Corgi USA, Inc. | United States of America | - | 100% | Design, marketing and distribution of die-cast collectibles | ||||
Icon Collectibles Limited | United Kingdom | - | 100% | Inactive | ||||
Lledo Collectibles Limited | United Kingdom | - | 100% | Inactive | ||||
Bassett Lowke Limited | United Kingdom | - | 100% | Inactive | ||||
Corgi Sales Limited | United Kingdom | - | 100% | Inactive | ||||
Corgi Toys Limited | United Kingdom | - | 100% | Inactive | ||||
Blow-ko Limited | United Kingdom | - | 100% | Inactive | ||||
Bassett Lowke (Railways) Limited | United Kingdom | - | 100% | Inactive | ||||
Corgi Collectors Limited | United Kingdom | - | 100% | Inactive | ||||
Zindart Limited | Bermuda | - | 100% | Inactive | ||||
| (1) | These companies are reported as discontinued operations |