| LOWER EASTSIDE LIMITED | Private company limited by shares | Dissolved |
| SONGSHAN SHAOLIN TEMPLE GUANGDONG LOWER HOUSE LIMITED | Company limited by guarantee | Live |
| LOWER MAINLAND INVESTMENT LIMITED | Private company limited by shares | Live |
| LOWER NGAU TAU KOK ESTATE HAWKERS' WELFARE ASSOCIATION LIMITED | Company limited by guarantee | Dissolved |
| SHINAIDE LOWER PRESSURE TERMINAL ELECTRIC (SHANGHAI) LIMITED | Private company limited by shares | Dissolved |
| LOWERPOWER LIMITED | Private company limited by shares | Live |
| LOWERS LIMITED | Private company limited by shares | Dissolved |
| LOWERVENTURE INVESTMENT LIMITED | Private company limited by shares | Live |