Exhibit 8
SUBSIDIARIES OF THE REGISTRANT
| Subsidiary Undertakings | Percentage of shares held | Registered address | ||
| VivoPower International Services Limited | 100% | Jersey | ||
| VivoPower USA, LLC | 100% | United States | ||
| VivoPower US-NC-31, LLC | 100% | United States | ||
| VivoPower US-NC-47, LLC | 100% | United States | ||
| VivoPower (USA) Development, LLC | 100% | United States | ||
| Caret, LLC (formerly Innovative Solar Ventures I, LLC) | 100% | United States | ||
| Caret Decimal, LLC | 100% | United States | ||
| VIWR AU Pty Ltd (formerly VivoPower Pty Ltd) | 100% | Australia | ||
| Aevitas O Holdings Pty Ltd | 100% | Australia | ||
| Aevitas Group Limited | 100% | Australia | ||
| Aevitas Holdings Pty Ltd | 100% | Australia | ||
| Electrical Engineering Group Pty Limited | 100% | Australia | ||
| Kenshaw Solar Pty Ltd (formerly J.A. Martin Electrical Pty Limited) | 100% | Australia | ||
| KESW EL Pty Ltd (formerly Kenshaw Electrical Pty Limited) | 100% | Australia | ||
| Tembo Technologies Pty Ltd (formerly Tembo EV Australia Pty Ltd) | 100% | Australia | ||
| Tembo EV Pty Ltd | 100% | Australia | ||
| TemboDrive Pty Ltd | 100% | Australia | ||
| VivoPower Philippines Inc. | 64% | Philippines | ||
| VivoPower RE Solutions Inc. | 64% | Philippines | ||
| V.V.P. Holdings Inc. | 40% | Philippines | ||
| Tembo e-LV B.V. | 100% | Netherlands | ||
| Tembo 4x4 e-LV B.V. | 100% | Netherlands | ||
| FD 4x4 Centre B.V. | 100% | Netherlands | ||
| Tembo Group B.V (formerly Tembo EUV Solutions B.V) | 100% | Netherlands | ||
| Tembo EUV Solutions FZCO | 100% | United Arab Emirates | ||
| Tembo EUV Investment Corporation Ltd | 100% | Cayman Islands |