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Exhibit 21
SUBSIDIARIES OF THE REGISTRANT
Year Ended August 31, 2004
Percent | ||||||||
Name | Incorporation | Owned | ||||||
Penford Corporation | Washington | |||||||
Penford Products Co. | Delaware | 100 | % | |||||
Penford Holdings Pty. Limited | New South Wales, Australia | 100 | % | |||||
Penford Australia Limited | New South Wales, Australia | 100 | % | |||||
Penford New Zealand Ltd. | New Zealand | 100 | % | |||||
Penford Export Corporation | U.S. Virgin Islands | 100 | % |