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| Subsidiary                                           |   | Jurisdiction of Incorporation |   | Business Name            |
|------------------------------------------------------|--------|-------------------------------|--------|--------------------------|
|                                                 |   |                          |   |                     |
| Retalix Holdings Inc.                                |   | United States                 |   | Retalix Holdings         |
| Retalix USA Inc.                                     |   | United States                 |   | Retalix USA              |
| Retail Control Systems Inc.                          |   | United States                 |   | RCS                      |
| StoreNext Retail Technology LLC                      |   | United States                 |   | StoreNext USA            |
| C-StoreMatrix.com Inc.                               |   | United States                 |   | C-StoreMatrix.com        |
| PalmPoint Ltd.                                       |   | Israel                        |   | PalmPoint                |
| Tamar Industries M. R. Electronic (1985) Ltd.        |   | Israel                        |   | Tamar                    |
| StoreAlliance.com Ltd.                               |   | Israel                        |   | StoreAlliance            |
| StoreNext Ltd.                                       |   | Israel                        |   | StoreNext Israel         |
| TradaNet Electronic Commerce Services Ltd.           |   | Israel                        |   | TradaNet                 |
| IREX - Israel Retail Exchange Ltd.                   |   | Israel                        |   | IREX                     |
| Cell-Time Ltd.                                       |   | Israel                        |   | Cell-Time                |
| DemandX Ltd.                                         |   | Israel                        |   | DemandX                  |
| Retail College StoreNext Ltd.                        |   | Israel                        |   | Retail College StoreNext |
| P.O.S. (Restaurant Solutions) Ltd.                   |   | Israel                        |   | PRS                      |
| Retalix Israel (2009) Ltd. (formerly Net Point Ltd.) |   | Israel                        |   | Retalix Israel           |
| Kohav Orion Advertising and Information Ltd.         |   | Israel                        |   | Orion                    |
| Orlan Orion Systems Ltd.                             |   | Israel                        |   | Orlan                    |
| Retalix (UK) Limited                                 |   | United Kingdom                |   | Retalix UK               |
| Retalix Italia S.p.A                                 |   | Italy                         |   | Retalix Italia           |
| Retalix France SARL                                  |   | France                        |   | Retalix France           |
| Retalix Australia PTY Ltd.                           |   | Australia                     |   | Retalix Australia        |
| Retalix Japan Ltd.                                   |   | Japan                         |   | Retalix Japan            |

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