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EXHIBIT 21
P&F INDUSTRIES, INC.
SUBSIDIARIES OF THE REGISTRANT
AS OF DECEMBER 31, 2018
Continental Tool Group, Inc., a Delaware Corporation
Hy-Tech Machine, Inc., a Delaware Corporation
ATSCO Holdings Corp., a Delaware Corporation
Florida Pneumatic Manufacturing Corporation, a Florida Corporation
D/b/a Universal Tool
D/b/a Berkley Tool
Exhaust Technologies, Inc., a Delaware corporation
Universal Air Tool Company Limited, a Company incorporated in England and Wales
Jiffy Air Tool, Inc.
Bonanza Properties, Inc.
Countrywide Hardware, Inc., a Delaware Corporation
Pursuant to Item 601(b)(21)(ii) of Regulation S-K, the names of other subsidiaries are omitted because, considered in the aggregate, they would not constitute a significant subsidiary as of December 31, 2018.