Legal Entity

Jurisdiction

Relationship with the IM Cannabis Corp.

I.M.C Holdings Ltd. (“IMC Holdings”)

Israel

Wholly-owned subsidiary

Focus Medical Herbs Ltd. (“Focus”)

Israel

Private company over which IMC Holdings exercises “de facto control” under IFRS 10

IM Cannabis Holding NL B.V

Netherlands (“IMC Holdings NL”)

Netherlands

Wholly-owned subsidiary of IMC Holdings

I.M.C. Pharma Israel Ltd. (“IMC Pharma”)

Israel

Wholly-owned subsidiary of IMC Holdings

I.M.C Farms Israel Ltd. (“IMC Farms”)

Israel

Wholly-owned subsidiary of IMC Holdings

IMCC Medical Herbs Ltd. (“IMCC Medical Herbs”)

Israel

Wholly-owned subsidiary of IMC Holdings

Xinteza API Ltd (“Xinteza”)

Israel

Subsidiary of IMC Holdings

Shiran Societe Anonyme (“Greece”)

Greece

Subsidiary of IMC Holdings

R.A. Yarok Pharm Ltd. (“Pharm Yarok”)

Israel

Wholly-owned subsidiary of IMC Holdings

Rosen High Way Ltd. (“Rosen High Way”)

Israel

Wholly-owned subsidiary of IMC Holdings

Revoly Trading and Marketing Ltd. dba Vironna Pharm (“Vironna”)

Israel

Subsidiary of IMC Holdings

Oranim Plus Pharm Ltd. (“Oranim Plus”)

Israel

Subsidiary of IMC Holdings

High Way Shinua Ltd. (“High Way Shinua”)

Israel

Subsidiary of IMC Holdings

Oranim Pharm (“Oranim Pharm”)

Israel

Subsidiary of Oranim Plus

Adjupharm GmbH (“Adjupharm”)

Germany

Subsidiary of IMC Holdings