India Pearl Global Ltd., North India Pearl Global Ltd., South India Bangladesh Norp Knit Industries Ltd. Nor-Pearl Knitwear Ltd. Norwest Industries Ltd. UK Poeticgem Ltd. Pacific Logistics Ltd. Canada Poeticgem Ltd., Canada

Hong Kong Norwest Industries Ltd. Norwest Industries Ltd., Simple Approach China Norwest Industries Ltd. USA Depa International Inc., New York House of Pearl Fashions US Ltd. Depa International Inc., New Jersey Indonesia PT Norwest Industries Ltd.