Form: 20-F

Annual and transition report of foreign private issuers [Sections 13 or 15(d)]

March 31, 2026

Exhibit 8.1

List of Subsidiaries

Subsidiaries:

·

ATA Testing Authority (Holdings) Limited, incorporated in the British Virgin Islands

·

ATA Education Technology (Beijing) Limited (formerly known as “ATA Testing Authority (Beijing) Limited”), incorporated in the People’s Republic of China

·

ATA Creativity Global (Hong Kong) Limited (formerly known as “Xing Wei Institute (HongKong) Limited”), incorporated in Hong Kong

·

ACG International Group Limited, incorporated in the British Virgin Islands

·

Beijing Huanqiuyimeng Education Consultation Corp., incorporated in the People’s Republic of China

·

Hefei Yimeng Education Consultation Co., Ltd., incorporated in the People’s Republic of China

Consolidated Variable Interest Entity:

·

ATA Intelligent Learning (Beijing) Technology Limited, incorporated in the People’s Republic of China

·

Beijing Zhenwu Technology Development Co., Ltd., incorporated in the People’s Republic of China

Filing date: March 31, 2026