James A. Collins, Chairman Emeritus and a Director, owned of record and beneficially, at June 30, 2004, 3,119,611 shares of the Company's common stock, representing approximately 10.3 percent of the Company's total shares outstanding and may be considered a "parent" of the Company as such term is defined by the rules and regulations of the Securities and Exchange commission under the Securities Act of 1933, as amended.

Set forth below is a list of all of the Company's subsidiaries as of June 30, 2004:

Name of Subsidiary		Jurisdiction of Incorporation
Collins Food Group Pty, Ltd.		Australia
CFI Insurers, Ltd.		Bermuda
Collins Finance and Management Pty, Ltd.		Australia
Collins Foods Australia Pty, Ltd.		Australia
Collins Foods International, Pty, Ltd.		Nevada
Collins International, Inc.		Delaware
Collins Properties, Inc.		Delaware
Collins Property Development Pty, Ltd.		Australia
Curly's of Springfield, P.A., Inc.		Pennsylvania
Affiliated Restaurant Corp.		California
Furnace Concepts Australia Corp.		Nevada
Furnace Concepts International, Inc.		Nevada
Collins Restaurants Queensland Pty, Ltd.		Australia
Josephina's, Inc.		California
Restaurant Concepts International, Inc.		Nevada
Restaurant Concepts of Australia Pty, Ltd.		Nevada
Scott's & Sizzler Ltd.		Canada
Sizzler Australia Pty, Ltd.		Australia
Sizzler Family Steak Houses, Inc.		Nevada
Sizzler Franchise Development, Ltd.		Bermuda
Sizzler Holdings of Canada, Inc.		Canada
Sizzler International Marks, Inc.		Delaware
Sizzler New Zealand Limited		Nevada
Sizzler of N.Y., Inc.		New York
Sizzler Restaurants Group Pty, Ltd.		Australia
Sizzler Restaurant Services, Inc.		Nevada
Sizzler South Pacific Pty, Ltd.		Nevada
Sizzler Southeast Asia, Inc.		Nevada
Sizzler Steak Seafood Salad (S) Pte. Ltd.		Singapore
Sizzler USA Franchise, Inc.		Delaware
Sizzler USA Real Property, Inc.		Delaware
Sizzler USA Restaurants, Inc.		Delaware
Sizzler USA, Inc.		Delaware
FFPE, LLC		Delaware
Collins Restaurants Management Pty, Ltd.		Australia
Collins Restaurants NSW Pty, Ltd.		Australia
Sizzler Asia Holdings, Inc.		Delaware
P&O San Diego Market 9850, LLC		Delaware
P&O Orange County Market 9851, LLC		Delaware

P&O San Bernardino Market 9852, LLC		Delaware
P&O Core Store Market 9852, LLC		Delaware
P&O Los Angeles Market 9854, LLC		Delaware
P&O Carmel Mountain Ranch 2001, LLC		Delaware
P&O Encinitas 2002, LLC		Delaware
P&O Mission Valley 2003, LLC		Delaware
P&O Temecula 2004, LLC		Delaware
P&O Phoenix 2005, LLC		Delaware
P&O Parkway Plaza 2006, LLC		Delaware
P&O Irvine 2007, LLC		Delaware
P&O Orange Town & Country 2008, LLC		Delaware
P&O Mira Mesa 2009, LLC		Delaware
P&O Lake Forest 2010, LLC		Delaware
P&O Carlsbad 2011, LLC		Delaware
P&O Carmel Valley 2012, LLC		Delaware
P&O Plaza Camino Real 2013, LLC		Delaware
P&O Ontario Mills 2015, LLC		Delaware
P&O Downtown SD 2016, LLC		Delaware
P&O Plaza Bonita 2017, LLC		Delaware
P&O Puente Hills 2018, LLC		Delaware
P&O Los Feliz 2019, LLC		Delaware
P&O Palm Desert 2020, LLC		Delaware
P&O Torrance 2021, LLC		Delaware
P&O Buena Park 2022, LLC		Delaware
P&O South Coast Metro 2023, LLC		Delaware
P&O San Bernardino 2024, LLC		Delaware