Name of Subsidiary | State or Other Jurisdiction of Incorporation or Organization | |||||||
| A.M. Holding S.A.S. | France | |||||||
| Aixam Immobilier S.A.S. | France | |||||||
| Aixam Lusitana Sociedad De Comercializacae de Automoveis, S.A. | Portugal | |||||||
| Aixam Mega S.A.S. | France | |||||||
| Aixam Production S.A.S. | France | |||||||
| Aixam Mega Engineering S.A.S. | France | |||||||
| AIXAM Mega GmbH | Austria | |||||||
| Aixam Mega Italia S.R.L. | Italy | |||||||
| Aixam Mega Nederland BV | Netherlands | |||||||
| Aixam-Mega Iberica, S.L. | Spain | |||||||
| Aixam Sweden AB | Sweden | |||||||
| AM e Production S.A.S. | France | |||||||
| BAIC TAP Off-Road Vehicle Technology Company Limited (25%) | China | |||||||
| Carmax SAS | France | |||||||
| Carmetal SAS | France | |||||||
| Compagnie Industrielle du Vencors SAS | France | |||||||
| Eicher Polaris Private Ltd. (50%) | India | |||||||
| FAM SAS | France | |||||||
| Goupil Industrie S.A. | France | |||||||
| HH Investment Limited | Hong Kong | |||||||
| Highwater Marine, LLC | Delaware | |||||||
| Indian Motorcycle Company | Delaware | |||||||
| Indian Motorcycle International, LLC | Delaware | |||||||
| Indian Motorcycle USA, LLC | Delaware | |||||||
| KLIM Europe Sarl | Switzerland | |||||||
| Mega Production S.A. | France | |||||||
| North Pole Star, S. de R.L. de C.V. | Mexico | |||||||
| North 54 Insurance, Inc. | Hawaii | |||||||
| Northstar Precision (Vietnam) Company Limited (80.1%) | Vietnam | |||||||
| Polaris Acceptance (50%) | Illinois | |||||||
| Polaris Acceptance Inc. | Minnesota | |||||||
| Polaris APLA Holdco Pte. Ltd. | Singapore | |||||||
| Polaris Boats LLC | Delaware | |||||||
| Polaris Britain Limited | United Kingdom | |||||||
| Polaris Canada Holdco LP | Canada | |||||||
| Polaris EMEA Support Center Sp. z.o.o. | Poland | |||||||
| Polaris Events, LLC | Minnesota | |||||||
| Polaris Experience, LLC | Minnesota | |||||||
| Polaris Finance Co LLC | Minnesota | |||||||
| Polaris Finance Co Sarl | Luxembourg | |||||||
| Polaris Finland Oy | Finland | |||||||
| Polaris France Holdco SNC | France | |||||||
| Polaris France S.A.S. | France | |||||||
| Polaris Germany GmbH | Germany | |||||||
| Polaris India Private Ltd. | India | |||||||
| Polaris Industries Holdco LP | Cayman Islands | |||||||
| Polaris Industries Inc. | Delaware | |||||||
| Polaris Industries LLC | Delaware | |||||||
| Polaris Industries Ltd. | Canada | |||||||
| Polaris Japan Inc. | Japan | |||||||
| Polaris Limited, China | China | |||||||
| Polaris Luxembourg I Sarl | Luxembourg | |||||||
| Polaris Luxembourg II Sarl | Luxembourg | |||||||
| Polaris Monticello, Co. | Minnesota | |||||||
| Polaris Norway AS | Norway | |||||||
| Polaris of Brazil Import and Trade of Vehicles and Motorcycles LLC | Brazil | |||||||
| Polaris Poland Sp. z o.o | Poland | |||||||
| Polaris Sales Australia Pty Ltd. | Australia | |||||||
| Polaris Sales Europe Inc. | Minnesota | |||||||
| Polaris Sales Europe Sarl | Switzerland | |||||||
| Polaris Sales Inc. | Minnesota | |||||||
| Polaris Sales Mexico, S. de R.L. de C.V. | Mexico | |||||||
| Polaris Sales Spain, S.L. | Spain | |||||||
| Polaris Scandinavia AB | Sweden | |||||||
| Polaris Technology Center Burgdorf LLC | Switzerland | |||||||
| Polaris Vietnam Company Limited | Vietnam | |||||||
| Polaris Warranty Group LLC | Minnesota | |||||||
| Pontoon Boat, LLC | Delaware | |||||||
| Premier O.E.M. Inc. | Wisconsin | |||||||
| Primordial, Inc. | Delaware | |||||||
| SCI GEB | France | |||||||
| Shanghai Yi Zing Power Technology Co. Ltd. | China | |||||||
| TAP Off Road Investment Company, Ltd. | Hong Kong | |||||||
| T Outfitters GmbH | Austria | |||||||
| Teton Outfitters, LLC | Idaho | |||||||
| Usin'alpes S.A.S. | France | |||||||
| Victory Motorcycles Australia Pty Ltd | Australia | |||||||
| WSI Industries, Inc. | Minnesota | |||||||