Private Limited Company

Berkshire Real Estate Co., Ltd.

Berlin Air Conditioning Trading Engineering Co., Ltd.

Bernal Decoration Design Co., Ltd.

Bernard Krisher Jimusho Co., Ltd.

Berry Apparel (Cambodia) Co., Ltd.

Berry Onn Trading Co., Ltd.

Berta Garment (Cambodia) Co., Ltd.

Be Safe Electric Co., Ltd.

Besansomara Co., Ltd.

Besbill Trading Co., Ltd.

B E S Construction Co., Ltd.

Beseto Asia Investments Co., Ltd.

Beshr Growth Company Limited

Bess Z Mining Co., Ltd.

Bestag Packaging (Cambodia) Co., Ltd.

Best America Cambodian Enterprise Co., Ltd.

Best America Environment Improvement Co., Ltd.

Best America Logistics Co., Ltd.

Best Asia Fashion Garment Manufacturing Co., Ltd.

Best Base (Cambodia) International Company Limited