| 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 |