| BORA BORA LIMITED | Private company limited by shares | Dissolved |
| BORA LIMITED | Private company limited by shares | Live |
| Bora Bora Lux Limited | Private company limited by shares | Live |
| Bora Bora Limited | Private company limited by shares | Live |
| TIMU BORA LIMITED | Private company limited by shares | Live |
| HONG KONG BORABORA TRADING LIMITED | Private company limited by shares | Live |
| BORACAY LIMITED | Private company limited by shares | Dissolved |
| BORACAY PUB & DISCO LIMITED | Private company limited by shares | Live |
| BORADWOOD ENTERPRISES LIMITED | Private company limited by shares | Dissolved |
| BORAE COMPANY LIMITED | Private company limited by shares | Dissolved |
| BORAFLAME TRADING LIMITED | | Live |
| BORAGE INC LIMITED | | Live |
| HONGKONG BORAGE LIMITED | Private company limited by shares | Live |
| BORAGO HEALTH & BEAUTY WORKSHOP LIMITED | Private company limited by shares | Live |
| Borah Peak Limited | Private company limited by shares | Live |
| BORAK WORLDWIDE SERVICES LIMITED | Private company limited by shares | Live |
| BORALY FASHION COMPANY LIMITED | Private company limited by shares | Dissolved |
| BORAMA LIMITED | Private company limited by shares | Dissolved |
| BORAMY & CO. LIMITED | Private company limited by shares | Live |
| BORANCY LIMITED | Private company limited by shares | Dissolved |
| KOREA BORANDI LIMITED | Private company limited by shares | Dissolved |
| ITALY BORANRAY INTERNATIONAL LIMITED | Private company limited by shares | Live |
| Borari Limited | Private company limited by shares | Live |
| BORAS TRADING LIMITED | Private company limited by shares | Live |
| BORASCO LIMITED | Private company limited by shares | Live |
| Borasia Limited | Private company limited by shares | Live |
| CIN BORASIT LIMITED | Private company limited by shares | Dissolved |
| BORATAT LIMITED | Private company limited by shares | Live |
| BORATES TODAY LIMITED | Private company limited by shares | Live |
| BORAY HK LIMITED | Private company limited by shares | Live |
| BORAY CO., LIMITED | Private company limited by shares | Live |
| BORAY EDUCATION AND INVESTMENT LIMITED | Private company limited by shares | Live |
| Boray Holding Limited | Private company limited by shares | Live |
| BORAY INDUSTRIAL COMPANY LIMITED | Private company limited by shares | Dissolved |
| BORAY INVESTMENT LIMITED | | Live |
| BORAY TECHNOLOGY LIMITED | Private company limited by shares | Live |
| Boray Technology Hong Kong Limited | | Live |
| Boray Business Trading Limited | | Live |
| BORAYLON TECHNOLOGY LIMITED | | Live |