| Hunan Cofoe Medical Equipment Co., Ltd. | 100.00% | Hunan Keyuan Medical Equipment Selling Co., Ltd. | 100.00% | | Hunan Haohushi Medical Treatment Appliance Co., Ltd. | 100.00% | Changsha Jiannuo Medical Device Sales Co., Ltd. | 100.00% | | Hunan JOYOR HearingCare Co., Ltd. | 100.00% | Acorn Trade (SHANGHAI) Co., Ltd. | 100.00% |
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