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Exhibit 8.1
Principal Subsidiaries and VIEs of the Registrant
| Principal Subsidiaries | Place of Incorporation | |
| Boqii Corporation Limited | Hong Kong | |
| Boqii International Limited | Hong Kong | |
| Xingmu International Limited | British Virgin Islands | |
| Xingmu HK Limited | Hong Kong | |
| Nanjing Xinmu Information Technology Co., Ltd. | PRC | |
| Xincheng (Shanghai) Information Technology Co., Ltd. | PRC | |
| Shanghai Yiqin Pets Products Co., Ltd. | PRC | |
| VIE | Place of Incorporation | |
| Guangcheng (Shanghai) Information Technology Co., Ltd. | PRC | |
| Nanjing Xingmu Biotechnology Co., Ltd. | PRC | |
| Suzhou Taicheng Supply Chain Co., Ltd. | PRC | |
| Significant Subsidiaries of VIEs | Place of Incorporation | |
| Boqii (Shanghai) Information Technology Co., Ltd. | PRC | |
| Tianjing Guangcheng Information Technology Co., Ltd. | PRC | |
| Nanjing Cuida Biotechnology Co. Ltd. | PRC | |
| Taizhou Xingmu Biotechnology Co., Ltd. | PRC | |