| Subsidiary | State or Jurisdiction of Incorporation or Organization | ||||
| SCP Distributors LLC | Delaware | ||||
| Superior Commerce LLC | Delaware | ||||
| Splash Holdings, Inc. | Delaware | ||||
| Alliance Trading, Inc. | Delaware | ||||
| Superior Pool Products LLC | Delaware | ||||
| SCP International, Inc. | Delaware | ||||
| Pool Development LLC | Delaware | ||||
| Horizon Distributors, Inc. | Delaware | ||||
| Poolfx Supply LLC | Delaware | ||||
| Pinch A Penny, LLC | Delaware | ||||
| Porpoise Pool & Patio, LLC | Delaware | ||||
| Cepcot, LLC | Delaware | ||||
| Sun Wholesale Supply, LLC | Delaware | ||||
| Froy, LLC | Delaware | ||||
| Cypress, Inc. | Nevada | ||||
| SCP (UK) Holdings Limited | United Kingdom | ||||
| SCP (UK) Limited | United Kingdom | ||||
| Garden Leisure Products Limited | United Kingdom | ||||
| The Swimming Pool Warehouse Limited | United Kingdom | ||||
| Cascade Swimming Pools Limited | United Kingdom | ||||
| Norcal Pool Supplies Limited | United Kingdom | ||||
| SCP Pool Portugal LDA | Portugal | ||||
| SCP Pool Distributors Spain S.L.U. | Spain | ||||
| SCP Europe SAS | France | ||||
| SCP France SAS | France | ||||
| SCP Italy S.r.l. | Italy | ||||
| SCP Adriatica, d.o.o. | Croatia | ||||
| SCP Benelux NV | Belgium | ||||
| SCP Germany GmbH | Germany | ||||
| SCP Distributors Canada Inc. | Ontario | ||||
| SCP Mexico S.A. de C.V. | Mexico | ||||
| Pool Systems Pty. Ltd. | Australia | ||||