| Pencake Limited | Private company limited by shares | Live |
| PENCALC TECHNOLOGY LIMITED | Private company limited by shares | Live |
| JOY PENCE COMPANY LIMITED | Private company limited by shares | Dissolved |
| Pence CPA Limited | | Live |
| PENCE (HK) CO., LIMITED | Private company limited by shares | Live |
| THE MOON AND SIX PENCE COMPANY LIMITED | | Live |
| Pence Corporate Services Limited | | Live |
| Pence Network Technology Limited | Private company limited by shares | Live |
| PENCENT INFORMATION TECHNOLOGY (HK) CO., LIMITED | Private company limited by shares | Live |
| Penchant lifestyle Limited | | Live |
| DG PENCHN PRECISION CO., LIMITED | Private company limited by shares | Live |
| PENCIL OUT 42 LIMITED | Private company limited by shares | Live |
| Pencil Limited | Private company limited by shares | Live |
| Pencil IP Limited | Private company limited by shares | Live |
| PENCIL ADVERTISING LIMITED | Private company limited by shares | Dissolved |
| SOUTH CHINA PENCIL COMPANY LIMITED -THE- | Private company limited by shares | Dissolved |
| Jinxiangxian Shengyada Pencil Co., Limited | Private company limited by shares | Live |
| HK PENCIL CULTURE COMMUNICATION LIMITED | Private company limited by shares | Live |
| PENCIL CREATIVE LIMITED | Private company limited by shares | Live |
| DONG-A PENCIL COMPANY LIMITED | Private company limited by shares | Live |
| PENCIL HEART LIMITED | Private company limited by shares | Dissolved |
| BEST PENCIL (HONG KONG) LIMITED | Private company limited by shares | Live |
| MITSUBISHI PENCIL COMPANY (HONG KONG) LIMITED | Private company limited by shares | Live |
| Pencil Industrial Design Limited | Private company limited by shares | Dissolved |
| LION PENCIL COMPANY LIMITED | Private company limited by shares | Live |
| MITSUBISHI PENCIL (CHINA) COMPANY LIMITED | Private company limited by shares | Dissolved |
| NIYA PENCIL LIMITED | Private company limited by shares | Live |
| PENCIL TECHNOLOGY CO., LIMITED | Private company limited by shares | Live |
| HK SUPER PENCIL TRADING CO., LIMITED | Private company limited by shares | Live |
| YELLOW PENCIL LIMITED | Private company limited by shares | Dissolved |
| YUHO PENCIL LIMITED | Private company limited by shares | Dissolved |
| Pencilworks Limited | Private company limited by shares | Live |
| PENCO LIMITED | Private company limited by shares | Live |
| PENCO PROPERTIES AGENCY COMPANY LIMITED | Private company limited by shares | Dissolved |
| PENCO ENGINEERING & COMPANY, LIMITED | Private company limited by shares | Dissolved |
| HAMILTON, SHERMAN & PENCO LIMITED | Private company limited by shares | Dissolved |
| PENCOED LIMITED | Private company limited by shares | Dissolved |
| PENCOLOUR LIMITED | Private company limited by shares | Live |
| PENCOM LIMITED | Private company limited by shares | Live |
| PENCOMB LIMITED | Private company limited by shares | Dissolved |
| PENCORP LIMITED | Private company limited by shares | Dissolved |