| COMAS COMPANY LIMITED | Private company limited by shares | Live |
| COMAS TOBACCO MACHINERY (CHINA) LIMITED | Private company limited by shares | Dissolved |
| COMASIA LIMITED | Private company limited by shares | Dissolved |
| COMASIA LIMITED | Private company limited by shares | Live |
| COMASIA TECHNOLOGY LIMITED | Private company limited by shares | Dissolved |
| Comasound Kartel Limited | Private company limited by shares | Live |
| COMASS ENTERPRISES LIMITED | Private company limited by shares | Dissolved |
| Comass Trading Company Limited | Private company limited by shares | Dissolved |
| COMASTER INTERNATIONAL LIMITED | Private company limited by shares | Dissolved |
| CO-MASTERY INVESTMENT AND DEVELOPMENT CO., LIMITED | Private company limited by shares | Live |