Exhibit 21

Name	Background	Effective ownership
Online Logistics Services Limited (“OLSL”)	•   Hong Kong company •   Incorporated on April 12, 2012 •   Issued and outstanding 1 ordinary share for HK$1 •   Operating the retail sales and online shopping	100% owned by OAC
Online Logistics Services Limited, Taiwan Branch (“OLTW”)	•   Foreign company’s Taiwan branch, Republic of China (“Taiwan”) •   Formed and registered on July 20, 2022 •   Paid-in capital of NTD500,000 •   Wholesale and retail sale in Taiwan	100% owned by OSLS