| Art Of Breathing, Limited | Private company limited by shares | Live |
| Breathing Tea Limited | Private company limited by shares | Live |
| Breathing HK Limited | | Live |
| HONGKONG BREATHING SMOOTHIES FOOD&BEVERAGE MANAGEMENT CO., LIMITED | Private company limited by shares | Live |
| Breathing Hammer Limited | | Live |
| Breathing Store Limited | Private company limited by shares | Live |
| Breathing Technology Limited | Private company limited by shares | Live |
| Breathing Trade Limited | | Live |
| BREATHINGCORE LIMITED | | Live |
| Breathinglife.studio Company Limited | | Live |