| HEELS LIMITED | Private company limited by shares | Dissolved |
| Heels & Co. Limited | Private company limited by shares | Live |
| Heels Communications Limited | Private company limited by shares | Live |
| FAR EAST MACHINE-MADE HEELS FACTORY COMPANY LIMITED | Private company limited by shares | Live |
| Head over Heels Limited | Private company limited by shares | Dissolved |
| HOSOK Heels Limited | Private company limited by shares | Dissolved |
| International Heels Limited | Private company limited by shares | Live |
| Heels & Yield Limited | Private company limited by shares | Live |