The Luminar group: registrant, subsidiaries and foreign insolvencies

analysisLuminar Technologies, Inc. is a Delaware corporation that files with the U.S. Securities and Exchange Commission under Central Index Key 0001758057 and Commission File Number 001-38791, with employer identification number 83-1804317; its EDGAR record classifies it as an operating company in industry code 3714, motor vehicle parts and accessories. According to the former-name entries of that record, the registrant was called Gores Metropoulos, Inc. from November 6, 2018 to December 2, 2020. For most of its public life Luminar gave its headquarters as 2603 Discovery Drive, Suite 100, Orlando, Florida; its annual report for 2025, filed during the bankruptcy, gives 151 Gibraltar Court, Sunnyvale, California as the address of its principal executive offices. In the Florida Division of Corporations register, "Luminar Technologies, Inc." is an active foreign (Delaware) profit corporation, document number F16000003961, first filed on September 6, 2016, reinstated on November 22, 2021 and with an annual report filed on February 28, 2026. That filing predates the 2018 blank-check company, so it may first have been made by the private Luminar company that took this name before the 2020 merger; the register lists the parent's employer identification number. ^{1 2 3 4}

analysisThe business is older than the listed company. Austin Russell founded the Luminar business on December 12, 2012, according to the disclosure statement the company filed in its 2025 Chapter 11 case, and the 2020 merger filings likewise give 2012 as the founding year and Russell as founder; both are the company's own filings. The business Russell founded was the private company later known as Legacy Luminar, not the blank-check company incorporated in Delaware on August 28, 2018 as Gores Metropoulos, Inc., which became the listed parent. Legacy Luminar was incorporated in Delaware on March 31, 2015 and became part of the listed group through the merger with Gores Metropoulos, Inc. completed on December 2, 2020. An inventors' hall-of-fame page and a magazine profile describe Jason Eichenholz, Luminar's chief technology officer at the time of the merger, as a co-founder of Luminar; the profile dates the co-founding to 2012. ^{5 6 7 8 9 10}

analysisLuminar's Class A common stock, par value $0.0001, traded on The Nasdaq Stock Market under the ticker LAZR after the December 2020 merger; after the November 2024 reverse split the Class A shares carried CUSIP number 550424303. After the Chapter 11 filing, Nasdaq notified Luminar on December 17, 2025 that the Class A stock would be delisted and suspended trading from the opening of business on December 24, 2025. The shares moved that day to the OTC Pink market under the symbol LAZRQ, and Nasdaq filed a Form 25 to delist them on January 23, 2026. As of March 23, 2026 Luminar had 313 holders of record of its Class A common stock and one holder of record of its Class B common stock. ^{1 2 3 4 5}

analysisThe subsidiary schedule (Exhibit 21.1) filed with Luminar's annual report on Form 10-K for 2024 lists 21 subsidiaries. Twelve are organised in the United States: Luminar, LLC; Luminar Semiconductor, Inc.; BFE Acquisition Sub II, LLC (doing business as Black Forest Engineering); OptoGration, Inc.; Condor Acquisition Sub I, Inc.; Condor Acquisition Sub II, Inc.; Luminsure, Inc.; Luminar Insurance Services, LLC; Luminar Member Services, LLC; EMFOUR Acquisition Co., LLC and EM4, LLC in Delaware, and Freedom Photonics, LLC in California. The other nine are Luminar Limited (Cayman Islands), Luminar Technologies (Shanghai) Co., Ltd. and Luminar Technologies (Xiamen) Co. Ltd. (China), Luminar GmbH (Germany), Luminar Hong Kong Limited, Luminar Technology Services (India) Private Limited, Luminar LTC Israel Ltd., Luminartech Mexico, S. de R.L. de C.V. and Luminar Sweden AB. The schedule names each subsidiary and its jurisdiction only, without saying which company holds each one directly or what share is held. The schedule filed with the annual report for 2025 lists 23 subsidiaries: the same 21 plus Lumincar Data Services, LLC (Delaware) and LAZR Technologies, LLC (Texas). It was filed in 2026, after Luminar Semiconductor, Inc. had been sold on February 2, 2026, and does not state the date at which the list applies. ^{1 2}

analysisLuminar reported two business segments under separate parts of this structure: autonomy solutions ("LiDARCo"), housed at Luminar Technologies, Inc., Luminar, LLC and certain of their subsidiaries, and advanced technologies and services ("ATS"), housed at Luminar Semiconductor, Inc. and its subsidiaries ("LSICo"). The Chapter 11 filings show part of the chain of ownership. In the schedules filed on January 9, 2026 the debtors state that Luminar Technologies, Inc. is the sole owner of LAZR Technologies, LLC and Luminar, LLC, that Luminar, LLC is the sole owner of Condor Acquisition Sub I, Inc., and that Condor Acquisition Sub I, Inc. is the sole owner of Condor Acquisition Sub II, Inc.; the parent's schedule of assets lists 100 per cent interests in Luminsure, Inc., Luminar Semiconductor, Inc., Luminar, LLC, LAZR Technologies, LLC and Luminar Limited, each at an undetermined value. The statement of financial affairs of Luminar, LLC lists seven direct controlled subsidiaries: Luminartech Mexico, S. de R.L. de C.V. (Mexico City); Luminar Sweden AB (organisation number 559359-8849, in existence since December 20, 2021); Luminar GmbH (Munich); Luminar LTC Israel Ltd. (company number 516168929, Tel Aviv); Luminar Technology Services (India) Private Limited (in existence since August 8, 2022, Mumbai); Condor Acquisition Sub I, Inc. (since May 20, 2022) and Lumincar Data Services, LLC (since November 4, 2016), both at the Orlando head-office address. The statement also gives the subsidiaries' tax and registration numbers in a column headed "EIN"; the tax numbers are omitted. ^{3 4 5}

analysisAccording to the debtors' disclosure statements, the group consisted of 24 legal entities in several jurisdictions at the December 15, 2025 petition date, three of them debtors wholly owned by Luminar Technologies, Inc., and of 19 legal entities, five of them debtors, at the date of the disclosure statement for the third amended plan in February 2026, after the sale of Luminar Semiconductor, Inc. The disclosure statements give the counts without listing the entities, and they do not state which companies account for the change. The Luminar Semiconductor companies were not debtors in the Chapter 11 cases; the debtors sold their shares in Luminar Semiconductor, Inc. under section 363 of the Bankruptcy Code. ^{3 6}

analysisNo retained record places Luminar or any of its subsidiaries in Singapore: the company is incorporated in Delaware, and the foreign subsidiaries listed in its annual-report exhibit are organised in the Cayman Islands, China, Germany, Hong Kong, India, Israel, Mexico and Sweden. This compares the incorporation record and the subsidiary lists; it does not exclude business activity in Singapore, such as the 2023 purchase of assets from a Seagate company based there. ¹

analysisIn the Florida Division of Corporations register, Luminar, LLC is an active foreign (Delaware) limited liability company, document number M21000015426, registered on November 17, 2021, with its latest annual report filed on March 9, 2026; the record lists Luminar Technologies, Inc. as its member, Austin Russell as manager and Alan Prescott as authorised signatory. Luminar Semiconductor, Inc. is registered in Florida as an active foreign profit corporation, document number F23000002972, filed on May 19, 2023; its annual reports were filed on April 8, 2024, March 23, 2025 and March 2, 2026, and the record lists Prescott (director and secretary), Jason Eichenholz, Alex Vitale and Thomas Fennimore as directors. The parent's own Florida record, as shown in 2026 after its latest annual report, lists Russell as chief executive officer and director, Fennimore as chief financial officer, Prescott as secretary and chief legal officer, and Alec Gores, Matthew Simoncini, Dan Tempesta, Jun Hong Heng, Shaun Maguire, Katharine Martin (spelled "Katherine" in the register) and Mary Lou Jepsen as directors. These register entries show what was filed, not who held office at the time, and they do not match the company's own disclosures. Russell resigned as Luminar's chief executive and Heng as a director on May 14, 2025; Prescott left as chief legal officer in December 2024 and Fennimore left in November 2025; and the Chapter 11 statement of financial affairs gives Alexander Fishkin and Thomas Beaudoin as the directors of Luminar, LLC at the petition date. The March 2026 report for Luminar Semiconductor was filed after Luminar had sold that company to Quantum Computing Inc. on February 2, 2026, and the parent's record does not list the chief executive Paul Ricci or the directors appointed in 2024 and 2025. ^{1 2 3}

analysisIn its amended statement of financial affairs, filed on March 11, 2026, Luminar Technologies, Inc. lists affiliate transfers to its non-debtor subsidiaries in the year before the petition: $3,625,669.63 to Luminar Technology Services (India), $2,962,287.88 to Luminar Sweden AB, $1,199,252.82 to Luminar GmbH, $1,175,843.65 to Luminar Technologies (Shanghai), $41,257.14 to Luminartech Mexico and $10,000.00 to Luminar Limited. The statement records these transfers in its insider-payments section without stating their purpose, and two entries carry dates after the December 15, 2025 petition date as listed (Mexico, December 22, 2025; Luminar Limited, March 4, 2026). ¹

analysisLuminar GmbH, a direct subsidiary of Luminar, LLC at Lindberghstrasse 3 in Munich, is registered in the commercial register of the Stuttgart local court under HRB 762869; it was formerly named setus 38. GmbH, and its stated purpose is business development, marketing, sales and customer support for sensor technologies for the automotive and transport industries. The register number, former name and purpose come from a commercial-register data aggregator, not from the register extract itself; the parent and address come from the Chapter 11 statement of financial affairs. According to register publications reproduced by such an aggregator, two managing directors were removed from the register on March 9, 2026, and by a resolution of the Munich local court dated March 26, 2026 (case 1502 IN 1143/26) a provisional insolvency administrator was appointed for the company, the appointment being published on June 16, 2026; the court resolution itself is not among the retained records. A liquidation entry followed on June 22, 2026, and the register name carries the suffix "(liq)". The debtors' disclosure statement says they were planning the wind-down of their non-debtor subsidiaries, including certain foreign subsidiaries, and had allocated an estimated $450,000 of the $3.0 million wind-down budget to it; it does not mention the German proceedings. The confirmation order directs the liquidation trustee to cooperate with any liquidator appointed in a foreign insolvency proceeding of a non-debtor subsidiary. How the German proceedings ended is not recorded in the retained material. ^{2 3 4 5}

analysisLuminar Sweden AB (organisation number 559359-8849), registered on January 13, 2022 with share capital of SEK 25,000 and ten employees, entered liquidation by a decision of April 28, 2026, and on May 11, 2026 a bankruptcy petition was filed with the Stockholm District Court. According to Swedish company-register and court data reproduced by two registry-data aggregators, the court declared the company bankrupt, with bankruptcy recorded as opened on May 11, 2026, and a court-appointed trustee administers the estate; how the bankruptcy ended is not recorded. One aggregator page also retains an older line saying no bankruptcy decision had yet been taken, and the court decision itself is not among the retained records. The statement of financial affairs of Luminar, LLC gives December 20, 2021 as the date from which the company existed, three weeks before the registration date shown in the aggregator data. The disclosure statement's plan to wind down non-debtor subsidiaries, including certain foreign ones, with an estimated $450,000 of the $3.0 million wind-down budget, does not mention the Swedish bankruptcy. ^{6 7 4}

analysisLuminar Technology Services (India) Private Limited was incorporated on August 8, 2022 as a subsidiary of a foreign company. The Chapter 11 statement of financial affairs gives its corporate identification number as U74999MH2022FTC388330 with a Mumbai address; later Indian registry data show it registered in Bangalore under U74999KA2022FTC189370, active, with authorised capital of Rs 100,000,000 and paid-up capital of Rs 42,000,000, and list former Luminar chief legal officer Alan Prescott as a director since August 8, 2022. The Bangalore registration, capital and directorship come from Indian registry-data aggregators, not from the registry itself; the aggregators differ on the date of the company's latest filings, and the listing of Prescott was still shown in 2026 although Prescott left Luminar in December 2024. Under the bankruptcy court's confirmation order, unless the debtors or the liquidation trustee agreed otherwise or local law or a subsidiary's own documents required otherwise, the officers and directors of the non-debtor subsidiaries, the Indian company among them, were deemed to have resigned on the plan's effective date, April 6, 2026, and the liquidation trustee became their sole officer or director. Registry data captured in July 2026 still list the earlier directors; no change in India is recorded. ^{8 9 5 10}