Subsidiary

Jurisdiction of Formation

FGI Industries Inc.

New Jersey

FGI Europe Investment Limited

British Virgin Islands

FGI International, Limited

Hong Kong

FGI Canada Ltd.

Canada

FGI Germany GmbH & Co. KG

Germany

FGI China Ltd.

China

FGI United Kingdom Ltd

United Kingdom

FGI Australasia Pty Ltd

Australia

Covered Bridge Cabinetry Manufacturing Co., Ltd

Cambodia

Isla Porter LLC

New Jersey