| SKY SMART ENTERPRISES LIMITED | Private company limited by shares | Live |
| Smart Entertainment Limited | Private company limited by shares | Live |
| SMART EQUITY LIMITED | Private company limited by shares | Live |
| ETERNALLY SMART LIMITED | Private company limited by shares | Live |
| EURO SMART LIMITED | Private company limited by shares | Live |
| EXCELLENT SMART LIMITED | Private company limited by shares | Dissolved |
| SMART EXCELLENT LIMITED | Private company limited by shares | Live |
| EXCELLENT SMART LIMITED | Private company limited by shares | Live |
| EXCELLENT SMART INC LIMITED | Private company limited by shares | Live |
| EXCELLENT SMART LIMITED | Private company limited by shares | Live |
| EXTRA SMART LIMITED | Private company limited by shares | Dissolved |
| EXTRA SMART LIMITED | Private company limited by shares | Dissolved |
| FACE SMART LIMITED | Private company limited by shares | Live |
| FAIR SMART LIMITED | Private company limited by shares | Live |
| FANCY SMART LIMITED | Private company limited by shares | Dissolved |
| FANCY SMART LIMITED | Private company limited by shares | Dissolved |
| FANCY SMART LIMITED | Private company limited by shares | Live |
| FANCY SMART LIMITED | Private company limited by shares | Live |
| FANCY SMART ENTERPRISE LIMITED | Private company limited by shares | Live |
| FANCY SMART INVESTMENT LIMITED | Private company limited by shares | Live |
| SMART FAREAST LIMITED | Private company limited by shares | Dissolved |
| SMART KID FASHIONS LIMITED | Private company limited by shares | Dissolved |
| FAST SMART LIMITED | Private company limited by shares | Live |
| Feger Smart Limited | Private company limited by shares | Live |
| SMART FELLOW LIMITED | Private company limited by shares | Live |
| FELLOW SMART LIMITED | Private company limited by shares | Live |
| Smart Ferti-Tech Limited | Private company limited by shares | Live |
| FILL SMART INC LIMITED | Private company limited by shares | Live |
| FIRST SMART LIMITED | Private company limited by shares | Dissolved |
| SMART FIRST LIMITED | Private company limited by shares | Dissolved |
| FIRST SMART LIMITED | Private company limited by shares | Live |
| FIRST SMART INC LIMITED | Private company limited by shares | Live |
| SMART FIRST LIMITED | Private company limited by shares | Live |
| Smart Fitness Limited | Private company limited by shares | Live |
| FORD SMART LIMITED | Private company limited by shares | Dissolved |
| FORE SMART LIMITED | Private company limited by shares | Dissolved |
| FORTRESS SMART LIMITED | Private company limited by shares | Dissolved |
| FORTRESS SMART LIMITED | Private company limited by shares | Live |
| Foshan Smart Art Limited | | Live |
| FRIEND SMART LIMITED | Private company limited by shares | Live |
| Smart Frontier Limited | Private company limited by shares | Live |
| GALAXY SMART LIMITED | Private company limited by shares | Dissolved |
| SMART GALLOP LIMITED | Private company limited by shares | Dissolved |
| GENERAL SMART LIMITED | Private company limited by shares | Dissolved |
| SMART GENERAL LIMITED | Private company limited by shares | Live |
| GENERAL SMART LIMITED | Private company limited by shares | Dissolved |
| GENERAL SMART LIMITED | Private company limited by shares | Live |
| SMART GERIATRIC COMPANY LIMITED | Private company limited by shares | Live |
| GLAD SMART LIMITED | Private company limited by shares | Dissolved |
| GLAD SMART INVESTMENT LIMITED | Private company limited by shares | Live |
| GLORIOUS SMART LIMITED | Private company limited by shares | Live |
| GLORY SMART LIMITED | Private company limited by shares | Dissolved |
| GLORY SMART OIL LIMITED | Private company limited by shares | Dissolved |
| GLORY SMART LIMITED | Private company limited by shares | Dissolved |
| GLORY SMART LIMITED | Private company limited by shares | Live |
| GLORY SMART INC LIMITED | Private company limited by shares | Live |
| GLORY SMART ASIA LIMITED | Private company limited by shares | Dissolved |
| GLORY SMART ASIA LIMITED | Private company limited by shares | Dissolved |
| GLORY SMART ENTERPRISE LIMITED | Private company limited by shares | Live |
| GLORY SMART ENTERPRISES LIMITED | Private company limited by shares | Live |
| GLORY SMART INVESTMENT LIMITED | Private company limited by shares | Dissolved |
| GLORY SMART INVESTMENT LIMITED | Private company limited by shares | Dissolved |
| GLORY SMART INVESTMENT LIMITED | Private company limited by shares | Live |
| GLORY SMART PROPERTIES LIMITED | Private company limited by shares | Dissolved |
| GOLD SMART LIMITED | Private company limited by shares | Dissolved |
| GOLD SMART LIMITED | Private company limited by shares | Dissolved |
| GOLD SMART LIMITED | Private company limited by shares | Live |
| GOLD SMART INC LIMITED | Private company limited by shares | Live |
| GOLD SMART (ASIA) LIMITED | Private company limited by shares | Dissolved |
| GOLD SMART ASIA LIMITED | Private company limited by shares | Live |
| GOLD SMART ENTERPRISE LIMITED | Private company limited by shares | Live |
| GOLD SMART ROSA LIMITED | Private company limited by shares | Live |
| SMART GRAND LIMITED | Private company limited by shares | Dissolved |
| GRAND SMART LIMITED | Private company limited by shares | Dissolved |
| GRAND SMART LIMITED | Private company limited by shares | Dissolved |
| SMART GRAND LIMITED | Private company limited by shares | Live |
| GRAND SMART LIMITED | Private company limited by shares | Live |
| GRAND SMART INC LIMITED | Private company limited by shares | Live |
| GRAND SMART LIMITED | Private company limited by shares | Live |
| GRANT SMART LIMITED | Private company limited by shares | Dissolved |
| GRANT SMART INC LIMITED | Private company limited by shares | Live |
| GRANT SMART LIMITED | Private company limited by shares | Live |
| HAISEN SMART LIMITED | | Live |
| SMART HAPPY LIMITED | Private company limited by shares | Live Commenced dormancy on 19-Jun-2004 |
| HAPPY SMART LIMITED | Private company limited by shares | Dissolved |
| HAPPY SMART LIMITED | Private company limited by shares | Live |
| HARBOUR SMART LIMITED | Private company limited by shares | Live |
| NEW HARBOUR SMART LIMITED | Private company limited by shares | Live |
| Smart Healthcare Limited | Private company limited by shares | Live |
| Smart HealthCare HK Limited | Private company limited by shares | Live |
| Helen Smart Limited | Private company limited by shares | Live |
| SMART HERITAGE LIMITED | Private company limited by shares | Live |
| HOLY SMART LIMITED | Private company limited by shares | Live |
| SMART HONEST LIMITED | Private company limited by shares | Dissolved |
| SMART HONEST LIMITED | Private company limited by shares | Dissolved |
| HONEST SMART LIMITED | Private company limited by shares | Dissolved |
| SMART HONEST LIMITED | Private company limited by shares | Live |
| Smart Honest CPA Limited | Private company limited by shares | Live |
| Honest Smart Limited | Private company limited by shares | Live |
| HOPE SMART LIMITED | Private company limited by shares | Live |