EX-8.1 13 ef20060647_ex8-1.htm EXHIBIT 8.1

Exhibit 8.1

List of Subsidiaries as at December 31, 2025

Name of Subsidiary	Place of Incorporation
Performance Shipping Management Inc.	Marshall Islands
Taburao Shipping Company Inc.	Marshall Islands
Tarawa Shipping Company Inc.	Marshall Islands
Arno Shipping Company Inc.	Marshall Islands
Maloelap Shipping Company Inc.	Marshall Islands
Garu Shipping Company Inc.	Marshall Islands
Bock Shipping Company Inc.	Marshall Islands
Arbar Shipping Company Inc.	Marshall Islands
Nakaza Shipping Company Inc.	Marshall Islands
Sri Lanka Shipping Company Inc.	Marshall Islands
Guadeloupe Shipping Company Inc.	Marshall Islands
Toka Shipping Company Inc.	Marshall Islands
Saint Barth Shipping Company Inc.	Marshall Islands
Mustique Shipping Company Inc.	Marshall Islands
Grenada Shipping Company Inc.	Marshall Islands
Barbados Shipping Company Inc.	Marshall Islands
Martinique Shipping Company Inc.	Marshall Islands
Saint Lucia Shipping Company Inc.	Marshall Islands
Performance Shipping USA LLC	Delaware, USA