Exhibit 21

Subsidiaries of the Registrant

Public Subsidiaries (including entities consolidated as a variable interest entity)

1. The Singing Machine Company, Inc., a Delaware corporation

	a.	SMC (HK) Limited, a Hong Kong company
	b.	SMC Logistics, Inc., a California corporation
	c.	SMC-Music, Inc., a Florida corporation
	d.	MICS Hospitality Holdings, Inc., a Delaware corporation
	e.	MICS Hospitality Management, LLC, a Delaware limited liability company
	f.	MICS Nomad, LLC, a Delaware limited liability company

2. TurnOnGreen, Inc. (f/k/a Imperalis Holding Corp.), a Nevada corporation

	a.	Digital Power Corporation, a Delaware corporation
	b.	TOG Technologies, a Nevada corporation

3. Gresham Worldwide, Inc. (f/k/a Giga-tronics Incorporated), a California corporation

	a.	Gresham Holdings, Inc. (f/k/a Gresham Worldwide, Inc.), a Delaware corporation
	b.	Microsource, Inc., a California corporation
	c.	Microphase Corporation, a Delaware corporation
	d.	Gresham Power Electronics Ltd. (f/k/a Digital Power Limited), a company organized under the laws of England and Wales
	e.	Enertec Systems 2001 Ltd., an Israeli corporation
	f.	Relec Electronics Ltd., a company organized under the laws of England and Wales

4. RiskOn International, Inc. (f/k/a BitNile Metaverse, Inc.), a Nevada corporation

	a.	Bitnile.com, Inc., a Nevada corporation
	b.	RiskOn 360, Inc. (f/k/a Ault Iconic, Inc.), a Nevada corporation
	c.	RiskOn Learning, Inc., a Nevada corporation
	d.	GuyCare, Inc., a Nevada corporation
	e.	GuyCare Management, Inc., a Nevada corporation
	f.	Ecoark, Inc., a Delaware corporation

5. Ault Disruptive Technologies Corp., a Delaware corporation

Private Subsidiaries

	1.	456 Lux Hotel NYC, LLC, a Delaware limited liability company
	2.	1801 Deming, LLC, a Delaware limited liability company
	3.	2226 Deming, LLC, a Delaware limited liability company
	4.	7675 Walton, LLC, a Delaware limited liability company
	5.	8400 Market, LLC, a Delaware limited liability company
	6.	Agree Madison, LLC, a Delaware limited liability company
	7.	Alliance Cloud Services, LLC, a Delaware limited liability company
	8.	Ault Aviation, LLC, a Nevada limited liability company
	9.	Ault Capital Group, Inc., a Nevada corporation
	10.	Ault Disruptive Technologies Company, LLC, a Delaware limited liability company
	11.	Ault Energy, LLC, a Nevada limited liability company
	12.	Ault Global Real Estate Equities, Inc., a Nevada corporation
	13.	Ault Global Real Estate Equities, LLC, a Delaware limited liability company
	14.	Ault Lending, LLC, a California limited liability company
	15.	Avalanche International, Corp., a Nevada corporation
	16.	BNI Montana, LLC, a Delaware limited liability company
	17.	Circle 8 Crane GP LLC, a Delaware limited liability company

	18.	Circle 8 Crane Services LLC (f/k/a Circle 8 Newco LLC), a Delaware limited liability company
	19.	Circle 8 Holdco LLC, a Delaware limited liability company
	20.	Eco Pack Technologies, Inc., a Nevada corporation
	21.	Eco Pack Technologies Limited, a UK private company
	22.	MTIX Ltd., a company organized under the laws of England and Wales
	23.	Sentinum, Inc. (f/k/a BitNile, Inc.), a Nevada corporation
	24.	Third Avenue Apartments, LLC, a Delaware limited liability company

Inactive Subsidiaries

The following entities are inactive subsidiaries of the Company:

	A.	Digital Farms, Inc., a Delaware corporation
	B.	Flashpoint Digital Media, LLC, a Delaware limited liability company
	C.	FlexiSphere Acquisition Corp., a Delaware corporation
	D.	I. AM Inc., a Nevada corporation
	E.	It’sLikeFashion.com, Inc., a Delaware corporation
	F.	Spyglass Hill Capital Lending Corp., a Delaware corporation
	G.	Tabard Holdings Inc., a Delaware corporation
	H.	Unique EV, Inc., a Delaware corporation
	I	Watership Corp., a Nevada corporation