| E.S.B. CAPITAL LIMITED | Private company limited by shares | Live |
| ESBEN LIMITED | Private company limited by shares | Dissolved |
| ESBER LIMITED | Private company limited by shares | Dissolved |
| ESBER HONG KONG LIMITED | Private company limited by shares | Dissolved |
| ES-Best Technology Co., Limited | Private company limited by shares | Live |
| ESBEY TECHNOLOGY CO., LIMITED | Private company limited by shares | Dissolved |
| France ESBOR Optical Instruments Co., Limited | Private company limited by shares | Live |
| ESBRIGHT (ASIA) COMPANY LIMITED | Private company limited by shares | Live |
| ES-BRIGHT LIGHTING CO., LIMITED | Private company limited by shares | Live |
| ESBRIGHT (HONGKONG) COMPANY LIMITED | Private company limited by shares | Live |