| (1) | M. J. Soffe Co., a North Carolina corporation. | |
| (2) | Junkfood Clothing Company, a Georgia Corporation. | |
| (3) | Delta Apparel Honduras, S.A., a Honduran sociedad anónima. | |
| 2,496 shares are owned by Delta Apparel, Inc. One (1) share is owned by each of four directors of Delta Apparel, Inc. Delta Apparel, Inc. has the right to acquire such director-owned shares at a nominal price. (At the time of the formation of Delta Apparel Honduras, S.A., Honduran law required a sociedad anónima to have at least five shareholders.) | ||
| (4) | Delta Campeche, S.A. de C.V., a Mexican sociedad anónima de capital variable. | |
| 49 shares are owned by Delta Apparel, Inc. One (1) share is owned by Robert W. Humphreys. Delta Apparel, Inc. has the right to acquire the share owned by Robert W. Humphreys at a nominal price. | ||
| (5) | Delta Cortes, S.A., a Honduran sociedad anónima. | |
| 2,499 shares are owned by Delta Apparel, Inc. One (1) share is owned by Robert W. Humphreys. Delta Apparel, Inc. has the right to acquire the share owned by Robert W. Humphreys at a nominal price. (Honduran law has changed since the formation of Delta Apparel Honduras, S.A. and now allows a sociedad anónima to have only two shareholders.) | ||
| (6) | SAIM, LLC, a limited liability company organized under the laws of the State of North Carolina (dissolved on July 6, 2006). |