Exhibit 8.1
List of Subsidiaries and Variable Interest Entities
Subsidiaries: | Jurisdiction of Incorporation | Direct Parent Company of the Subsidiary and its | ||
Beijing Decision Education & Consulting Co., Ltd. | PRC | Elite Concept Holdings Limited (Hong Kong) | ||
Beijing Judgment Education & Consulting Co., Ltd. | PRC | Winner Park Limited (Hong Kong) | ||
Beijing Hewstone Technology Co., Ltd. | PRC | Elite Concept Holdings Limited (Hong Kong) | ||
Beijing Pioneer Technology Co., Ltd. | PRC | Smart Shine International Limited (Hong Kong) | ||
Shanghai Smart Words Software Technology Co., Ltd. | PRC | Smart Shine International Limited (Hong Kong) | ||
Beijing Smart Wood Software Technology Co., Ltd. | PRC | Smart Shine International Limited (Hong Kong) | ||
Beijing Joy Tend Technology Co., Ltd. | PRC | Smart Shine International Limited (Hong Kong) | ||
Beijing Right Time Technology Co., Ltd. | PRC | Elite Concept Holdings Limited (Hong Kong) | ||
Beijing Top Technology Co., Ltd. | PRC | Elite Concept Holdings Limited (Hong Kong) | ||
Beijing Magnificence Technology Co., Ltd. | PRC | Elite Concept Holdings Limited (Hong Kong) | ||
Elite Concept Holdings Limited | Hong Kong | New Oriental Education & Technology Group Inc. (Cayman Islands) | ||
Winner Park Limited | Hong Kong | New Oriental Education & Technology Group Inc. (Cayman Islands) | ||
Smart Shine International Limited | Hong Kong | New Oriental Education & Technology Group Inc. (Cayman Islands) | ||
Abundant State Limited | BVI | New Oriental Education & Technology Group Inc. (Cayman Islands) | ||
Beijing Sincerity Technology Co., Ltd. | PRC | Beijing Hewstone Education & Consulting Co., Ltd. (PRC) | ||
Beijing Walkite International Travel Co., Ltd. | PRC | Beijing Sincerity Technology Co., Ltd. (PRC) | ||
Walkite International Academy Co., Ltd. | UK | Beijing Walkite International Travel Co., Ltd. (PRC) | ||
Walkite International Academy (U.S.A) Co., Ltd. | USA | Beijing Walkite International Travel Co., Ltd. (PRC) | ||
Beijing Shenghe Technology Co., Ltd. | PRC | Beijing Decision Education & Consulting Co., Ltd. (PRC) | ||
Beijing Jinghong Software Technology Co., Ltd. | PRC | Smart Shine International Limited (Hong Kong) | ||
Zhuhai Zekai Software Technology Co., Ltd. | PRC | Beijing Decision Education & Consulting Co., Ltd. (PRC) | ||
Beijing Zhiyuanhangcheng Software Technology Co., Ltd. | PRC | Beijing Hewstone Education & Consulting Co., Ltd. (PRC) | ||
New Oriental Vision Overseas Consulting Australia Pty Ltd | AUS | Elite Concept Holdings Limited (Hong Kong) | ||
One World Limited | Hong Kong | Smart Shine International Limited (Hong Kong) | ||
Garden House Limited | Hong Kong | Smart Shine International Limited (Hong Kong) | ||
Blingabc Limited | USA | Elite Concept Holdings Limited (Hong Kong) |
Subsidiaries: | Jurisdiction of Incorporation | Direct Parent Company of the Subsidiary and its | ||
Koolearn Technology Holding Limited | Cayman | New Oriental Education & Technology Group Inc. (Cayman Islands) | ||
New Oriental Xuncheng Technology (HK) Limited | Hong Kong | Koolearn Technology Holding Limited (Cayman Islands) | ||
Beijing Dexin Dongfang Network Technology Co., Ltd. | PRC | New Oriental Xuncheng Technology (HK) Limited (Hong Kong) | ||
Variable Interest Entities: | ||||
New Oriental Education & Technology Group Co., Ltd (China)* | PRC | |||
Beijing New Oriental Xuncheng Network Technology Co., Ltd. | PRC |
(1) | * New Oriental China had the following subsidiaries as of May 31, 2018, all of which are formed in the PRC: |
• | 87 schools; and |
• | 65 wholly owned subsidiaries that operate New Oriental’s educational content and other technology development and distributions business, online education business and overseas studies consulting business in China. |