| J M Bedding Limited | Private company limited by shares | Live |
| JLH Bedding Limited | Private company limited by shares | Live |
| S&B BEDDING LIMITED | Private company limited by shares | Live |
| HK KAM PO WAH BEDDING LIMITED | | Live |
| BEDDING HK LIMITED | | Live |
| AIRLAND BEDDING COMPANY LIMITED | Private company limited by shares | Live |
| BEDSMATE BEDDING MANUFACTURING LIMITED | Private company limited by shares | Dissolved |
| Tokyo Sakura Bedding (China) Limited | Private company limited by shares | Live |
| HOLIDAY.S BEDDING CO., LIMITED | Private company limited by shares | Live |
| HK SUIHUA BEDDING CO., LIMITED | Private company limited by shares | Live |
| Topsleepy Bedding Co., Limited | Private company limited by shares | Live |
| FRANCE DEENER BEDDING COMPANY LIMITED | Private company limited by shares | Dissolved |
| DONGJIN BEDDING COMPANY LIMITED | Private company limited by shares | Live |
| DOWNLAND BEDDING HK CO., LIMITED | Private company limited by shares | Live |
| Mei Dreams Bedding Company Limited | | Live |
| NGANN WAH BEDDING FACTORY LIMITED | Private company limited by shares | Dissolved |
| FUTURE BEDDING CO., LIMITED | Private company limited by shares | Live |
| JM GROUP BEDDING LIMITED | Private company limited by shares | Live |
| DeRucci Bedding (Hong Kong) Company Limited | Private company limited by shares | Live |
| EVERBRIGHT BEDDING MANUFACTORY LIMITED | Private company limited by shares | Live |
| FU YUEN BEDDING MANUFACTORY LIMITED | Private company limited by shares | Dissolved |
| BEDODO BEDDING MANUFACTURING LIMITED | Private company limited by shares | Live |
| BUDDY BEDDING MANUFACTURING LIMITED | Private company limited by shares | Dissolved |
| HUASHANG BEDDING MANUFACTURING CO., LIMITED | Private company limited by shares | Live |
| SHENZHEN NAIEN BEDDING LIMITED | Private company limited by shares | Live |
| HK YALAN BEDDING (NANHAI) LIMITED | Private company limited by shares | Dissolved |
| BEDDING POST LIMITED | Private company limited by shares | Dissolved |
| FRENCH DE RUCCI BEDDING GROUP LIMITED | Private company limited by shares | Live |
| SHANGHAI MENGLAN BEDDING LIMITED | Private company limited by shares | Live |
| SHERWOOD BEDDING LIMITED | Private company limited by shares | Dissolved |
| SPRINGTIME BEDDING LIMITED | Private company limited by shares | Live |
| FRIENDSHIP UNITED BEDDING LIMITED | Private company limited by shares | Dissolved |
| WANG LEE BEDDING COMPANY LIMITED | Private company limited by shares | Live |
| WING LEE BEDDING COMPANY LIMITED | Private company limited by shares | Dissolved |
| WING LEE BEDDING COMPANY LIMITED | Private company limited by shares | Dissolved |
| WINNERS BEDDING LIMITED | Private company limited by shares | Live |
| WISE ONE BEDDING LIMITED | Private company limited by shares | Live |
| Y.X.W. BEDDING SALE LIMITED | Private company limited by shares | Live |
| SILENT NIGHT BEDDINGS CO. LIMITED | Private company limited by shares | Dissolved |
| WINDSOR BEDDINGS LIMITED | Private company limited by shares | Dissolved |
| BEDDINGTON COMPANY LIMITED | Private company limited by shares | Dissolved |