Cubic 10-K2006 FY Annual report

Filed: 7 Dec 06, 12:00am

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New words: accrual, ACS, APB, clarification, clarify, Creation, cumulative, doubled, enforced, error, extraordinary, FAS, forecast, freeze, gradual, guidance, healthcare, influenced, Interim, investigate, led, necessitated, nongovernmental, overfunded, postretirement, published, quantify, reconsideration, reevaluated, regulatory, retiree, retrospectively, short, successful, suggesting, Sweden, taxpayer, TfL, turnaround, underfunded, variance, void, voluntary

Removed: ago, Ascom, assist, controller, Edmonton, hired, leasing, litigation, longer, lowest, LT, remote, Scandinavia, solid, split, ultimately, unrelated, walter, zable

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EXHIBIT 21.1

SUBSIDIARY CORPORATIONS OF CUBIC CORPORATION

PLACE OF INCORPORATION AND PERCENTAGE OWNED

	Place of	Percentage
Subsidiary	Incorporation	Owned

CONSOLIDATED CONVERTING CO. Whittier, California	California	100	%

CUBIC APPLICATIONS, INC. Lacey, Washington	California	100	%

CUBIC COMMUNICATIONS, INC. San Diego, California	California	100	%

CUBIC DE MEXICO Tijuana, Mexico	Mexico	100	%

CUBIC DEFENSE APPLICATIONS, INC. San Diego, California	California	100	%

CUBIC FOREIGN SALES, INC. San Diego, California	St. Thomas U.S. Virgin Islands	100	%

CUBIC HOLDINGS LTD. Aukland, New Zealand	New Zealand	100	%

CUBIC LAND, INC. San Diego, California	California	100	%

CUBIC ADVANCED TACTICAL SYSTEMS, LLC Orlando, Florida	Delaware	50	%

CUBIC SIMULATION SYSTEMS, INC. Orlando, Florida	Delaware	100	%

CUBIC TRANSPORTATION SYSTEMS, INC. San Diego, California	California	100	%

	Place of	Percentage
Subsidiary	Incorporation	Owned

CUBIC TRANSPORTATION SYSTEMS LIMITED London, England	England	100	% *
*(100% owned subsidiary of Cubic (U.K.) Limited)

CUBIC TRANSPORTATION SYSTEMS (AUSTRALIA) PTY LIMITED New South Wales, Australia	Australia	100	% *
* (50% owned subsidiary of Cubic Corporation and 50% owned subsidiary of Cubic Transportation Systems, Inc.)

CUBIC (U.K.) LIMITED London, England	England	100	%

CUBIC WORLDWIDE TECHNICAL SERVICES, INC. San Diego, California	Delaware	100	%

OSCMAR INTERNATIONAL LIMITED Auckland, New Zealand	New Zealand	100	% *
*(100% owned subsidiary of Cubic Holdings Ltd.)

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