EX-8.1 2 d791681dex81.htm EX-8.1 EX-8.1

Exhibit 8.1

List of Subsidiaries and Variable Interest Entities

 

Subsidiaries:

   

Jurisdiction of

Incorporation

   

Direct Parent Company of the Subsidiary and its
Jurisdiction of  Incorporation

Beijing Decision Education & Consulting Co., Ltd.    PRC    Elite Concept Holdings Limited (Hong Kong)
Beijing Judgment Education & Consulting Co., Ltd.    PRC    Winner Park Limited (Hong Kong)
Beijing Hewstone Technology Co., Ltd.    PRC    Elite Concept Holdings Limited (Hong Kong)
Beijing Pioneer Technology Co., Ltd.    PRC    Smart Shine International Limited (Hong Kong)
Shanghai Smart Words Software Technology Co., Ltd.    PRC    Smart Shine International Limited (Hong Kong)
Beijing Smart Wood Software Technology Co., Ltd.    PRC    Smart Shine International Limited (Hong Kong)
Beijing Joy Tend Technology Co., Ltd.    PRC    Smart Shine International Limited (Hong Kong)
Beijing Right Time Technology Co., Ltd.    PRC    Elite Concept Holdings Limited (Hong Kong)
Beijing Top Technology Co., Ltd.    PRC    Elite Concept Holdings Limited (Hong Kong)
Beijing Magnificence Technology Co., Ltd.    PRC    Elite Concept Holdings Limited (Hong Kong)
Elite Concept Holdings Limited    Hong Kong    New Oriental Education & Technology Group Inc. (Cayman Islands)
Winner Park Limited    Hong Kong    New Oriental Education & Technology Group Inc. (Cayman Islands)
Smart Shine International Limited    Hong Kong    New Oriental Education & Technology Group Inc. (Cayman Islands)
Abundant State Limited    BVI    New Oriental Education & Technology Group Inc. (Cayman Islands)
Beijing Sincerity Technology Co., Ltd.    PRC    Beijing Hewstone Education & Consulting Co., Ltd. (PRC)
Beijing Walkite International Education & Travel Co., Ltd.    PRC    Beijing Sincerity Technology Co., Ltd. (PRC)
Walkite International Academy Co., Ltd.    UK    Beijing Walkite International Travel Co., Ltd. (PRC)
Walkite International Academy (U.S.A) Co., Ltd.    USA    Beijing Walkite International Travel Co., Ltd. (PRC)
Beijing Shenghe Technology Co., Ltd.    PRC    Beijing Decision Education & Consulting Co., Ltd. (PRC)
Beijing Jinghong Software Technology Co., Ltd.    PRC    Smart Shine International Limited (Hong Kong)
Zhuhai Zekai Software Technology Co., Ltd.    PRC    Beijing Decision Education & Consulting Co., Ltd. (PRC)
Beijing Zhiyuanhangcheng Software Technology Co., Ltd.    PRC    Beijing Hewstone Education & Consulting Co., Ltd. (PRC)
New Oriental Vision Overseas Consulting Australia Pty Ltd    AUS    Elite Concept Holdings Limited (Hong Kong)
One World Limited    Hong Kong    Smart Shine International Limited (Hong Kong)
Garden House Limited    Hong Kong    Smart Shine International Limited (Hong Kong)
Blingabc Limited    USA    Elite Concept Holdings Limited (Hong Kong)

Koolearn Technology Holding Limited

   

Cayman

    New Oriental Education & Technology Group Inc. (Cayman Islands)

New Oriental Xuncheng Technology (HK) Limited

   

Hong Kong

    Koolearn Technology Holding Limited (Cayman Islands)

Beijing Dexin Dongfang Network Technology Co., Ltd.

   

PRC

    New Oriental Xuncheng Technology (HK) Limited (Hong Kong)

 

1

Beijing Chuangying Oriental Technology Co., Ltd.    PRC    Beijing Decision Education & Consulting Co., ltd. (PRC)
Beijing Zhihong Oriental Technology Co., Ltd.    PRC    Beijing Decision Education & Consulting Co., ltd. (PRC)
Variable Interest Entities:      
New Oriental Education & Technology Group Co., Ltd (China)*    PRC   
Beijing New Oriental Xuncheng Network Technology Co., Ltd.    PRC   

 

(1)

  *        New Oriental China had the following subsidiaries as of May 31, 2019, all of which are formed in the PRC:

  •  

95 schools; and

  •  

65 wholly owned subsidiaries that operate New Oriental’s educational content and other technology development and distributions business, online education business and overseas studies consulting business in China.

 

2