| 100 % Owned Subsidiaries                                                  | State/Country of Incorporation |
|---------------------------------------------------------------------------|--------------------------------|
| PIA Merchandising Co , Inc.                                               | California                     |
| PIA Merchandising Limited                                                 | Nova Scotia, Canada            |
| Pacific Indoor Display Co , Inc.                                          | California                     |
| Pivotal Field Services, Inc.                                              | Nevada                         |
| Pivotal Sales Company                                                     | California                     |
| Retail Resources, Inc.                                                    | Nevada                         |
| SPAR Acquisition, Inc.                                                    | Nevada                         |
| SPAR All Store Marketing Services, Inc.                                   | Nevada                         |
| SPAR Bert Fife, Inc.                                                      | Nevada                         |
| SPAR/Burgoyne Retail Services, Inc. (f/k/a SPAR Retail Information, Inc.) | Ohio                           |
| SPAR Canada Company                                                       | Nova Scotia, Canada            |
| SPAR Canada, Inc.                                                         | Nevada                         |
| SPAR Group International, Inc.                                            | Nevada                         |
| SPAR Inc. , (f/k/a SPAR/Burgoyne Information Services, Inc.)              | Nevada                         |
| SPAR Incentive Marketing, Inc.                                            | Delaware                       |
| SPAR International LTD                                                    | Cayman Islands                 |
| SPAR Marketing, Inc.                                                      | Nevada                         |
| SPAR Marketing, Inc. (f/k/a SPAR Acquisition, Inc.)                       | Delaware                       |
| SPAR Marketing Force, Inc.                                                | Nevada                         |
| SPAR Megaforce, Inc.                                                      | Nevada                         |
| SPAR/PIA Retail Services, Inc.                                            | Nevada                         |
| SPAR Technology Group, Inc. (f/k/a SPARinc.com, Inc.)                     | Nevada                         |
| SPAR Trademarks, Inc.                                                     | Nevada                         |
| SPAR Merchandising Romania, Ltd.                                          | Romania                        |
| SPAR China Ltd.                                                           | China                          |
| SPAR FM Japan, Inc.                                                       | Japan                          |
| NMS Retail Services, ULC                                                  | Nova Scotia, Canada            |
| National Assembly Services, Inc.                                          | New Jersey                     |
|                                                                 |                           |
| 51% Owned International Subsidiaries                                      | Country                        |
| SGRP Meridian (Pty), Ltd.                                                 | South Africa                   |
| SPAR Solutions India Private Limited                                      | India                          |
| SPAR Turkey Ltd.                                                          | Turkey                         |
| UAB SPAR RSS Baltic                                                       | Lithuania                      |
| SPARFACTS Australia (Pty), Ltd.                                           | Australia                      |
| SPAR City                                                                 | Romania                        |

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