EXHIBIT 8.1
SUBSIDIARIES OF GROWN ROGUE INTERNATIONAL INC. AT DECEMBER 31, 2024
| Entity | Location | Purpose | Percentage Held | |||
| Grown Rogue International Inc. | Ontario | Parent Company | NA | |||
| Grown Rogue Unlimited, LLC | Oregon | Holding Company | 100% | |||
| Grown Rogue Gardens, LLC | Oregon | Operating Entity | 100% | |||
| GRU Properties, LLC | Oregon | Property Management | 100% | |||
| GRIP, LLC | Oregon | Marketing/Branding | 100% | |||
| Grown Rogue Distribution, LLC | Oregon | Operating Entity | 100% | |||
| Rogue EBC, LLC | Illinois | Operating Entity | 70% | |||
| Cannequality, LLC | Illinois | Licensing Company | 70%* | |||
| GR Michigan, LLC | Michigan | Licensing Company | 87% | |||
| Canopy Management, LLC | Michigan | Holding Company | 100% | |||
| Golden Harvests, LLC | Michigan | Operating Entity | 80% | |||
| Grown Rogue Retail Ventures, LLC | Delaware | Holding Company | 100% | |||
| Grown Rogue West New York, LLC | New Jersey | Holding Company | 44%** |
| * | The Company consolidated 70% of Rogue EBC, LLC’s business activity under International Financial Reporting Standards 11 – Joint Arrangements. Cannequality, LLC is wholly owned by Rogue EBC, LLC, in which Cannequality, LLC is the legal entity that holds the acquired cannabis license for Rogue EBC, LLC’s joint arrangement operations. When regulatory milestones are achieved, the Company plans to dissolve Cannequality, LLC. |
| ** | The Company, through its subsidiary, Grown Rogue Retail Ventures, LLC, invested $806,250 in the equity of Grown Rogue West New York, LLC. Grown Rogue West New York, LLC is a lender to a retail business in New Jersey. |