| 100 % Owned Subsidiaries                                             | State/Country of Incorporation |
|----------------------------------------------------------------------|--------------------------------|
| PIA Merchandising Co , Inc.                                          | California                     |
| PIA Merchandising Limited                                            | Nova Scotia, Canada            |
| Pacific Indoor Display Co , Inc.                                     | California                     |
| SPAR Acquisition, Inc.                                               | Nevada                         |
| SPAR All Store Marketing Services, Inc.                              | Nevada                         |
| SPAR Bert Fife, Inc.                                                 | Nevada                         |
| SPAR/Burgoyne Retail Services, Inc. (f/k/a Retail Information, Inc.) | Ohio                           |
| SPAR Canada Company                                                  | Nova Scotia, Canada            |
| SPAR Wings & Ink 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 Trademarks, Inc.                                                | Nevada                         |
| SPAR Merchandising Romania, Ltd.                                     | Romania                        |
| SPAR China Ltd.                                                      | China                          |
| SPAR FM Japan, Inc.                                                  | Japan                          |
| SPAR Solutions India Private Limited                                 | India                          |
| SPAR Shanghai                                                        | China                          |
| 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 Turkey Ltd.                                  | Turkey       |
| UAB SPAR RSS Baltic                               | Lithuania    |
| SPARFACTS Australia (Pty), Ltd.                   | Australia    |
| S.C. SPAR City S.R.L.                             | Romania      |
| SPAR (Shanghai) Marketing Management Company Ltd. | China        |