| J.S.M. LIMITED | Private company limited by shares | Dissolved |
| J.S.M. LIMITED | Private company limited by shares | Dissolved |
| J&S&M LIMITED | Private company limited by shares | Live |
| J.S.M. ( INTERNATIONAL ) LIMITED | Private company limited by shares | Dissolved |
| J.S.M. ( OVERSEAS ) LIMITED | Private company limited by shares | Dissolved |
| J.S.M. TRADING LIMITED | Private company limited by shares | Live |
| Jsmao Limited | | Live |
| JSMART LIMITED | Private company limited by shares | Dissolved |
| JSMC ASIA PACIFIC CORPORATION LIMITED | Private company limited by shares | Live |
| J-SMILES COMPANY LIMITED | Private company limited by shares | Live |
| JSMP Limited | Private company limited by shares | Live |
| JSMR (H.K.) SCIENCE & TECHNOLOGY CO., LIMITED | Private company limited by shares | Live |
| JSMSOURCE TRADING CO., LIMITED | Private company limited by shares | Live |
| HONG KONG JSMZ JEWELRY LIMITED | Private company limited by shares | Dissolved |