| | | | | |
| Name * | State or Other Jurisdiction of Incorporation or Organization |
| Penguin Solutions (Cayman), Inc. | Cayman Islands |
| Saleen Intermediate Holdings, Inc. | Cayman Islands |
| SMART Worldwide Holdings, Inc. | Cayman Islands |
| SMART Modular Technologies (Global), Inc. | Cayman Islands |
| SMART Modular Technologies (DH), Inc. | Cayman Islands |
Penguin Solutions (SMART Modular), Inc. (CI)
| Cayman Islands |
| Penguin Solutions Corporation | California |
| SMART Modular Technologies (DE), Inc. | Delaware |
| Penguin Computing, Inc. | California |
| Penguin Solutions (PENG) Ireland Limited | Ireland |