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Exhibit 21.01
BIGLARI HOLDINGS INC.
| | | | | | | | |
| Subsidiaries | | Jurisdiction of Incorporation or Organization |
| Abraxas Petroleum Corporation | | Nevada |
| Biglari Reinsurance Ltd. | | Bermuda |
| First Guard Insurance Company | | Arizona |
| Maxim Inc. | | Delaware |
| Steak n Shake Inc. | | Indiana |
| Southern Oil Company | | Delaware |
| Southern Pioneer Property & Casualty Insurance Company | | Arkansas |
| Western Sizzlin Corporation | | Delaware |
Each of the named subsidiaries is not necessarily a “significant subsidiary” as defined in Rule 1-02(w) of Regulation S-X, and Biglari Holdings Inc. has several additional subsidiaries not named above. The unnamed subsidiaries, considered in the aggregate as a single subsidiary, would not constitute a “significant subsidiary” at the end of the year covered by this report.