| COMFORT FURNITURE LIMITED | Private company limited by shares | Dissolved |
| GAIN COMFORT LIMITED | Private company limited by shares | Live |
| COMFORT GAIN LIMITED | Private company limited by shares | Live |
| COMFORT GAIN INVESTMENT LIMITED | Private company limited by shares | Live |
| COMFORT GARDEN LIMITED | Private company limited by shares | Dissolved |
| GOLD COMFORT LIMITED | Private company limited by shares | Live |
| COMFORT GOLD LIMITED | Private company limited by shares | Live |
| GOODNESS COMFORT LIMITED | Private company limited by shares | Live |
| HK COMFORT GROUP LIMITED | Private company limited by shares | Dissolved |
| COMFORT GROUP LIMITED | Private company limited by shares | Dissolved |
| comfort group Limited | Private company limited by shares | Live |
| COMFORT PHO (GROUP) LIMITED | Private company limited by shares | Live |
| ASIA COMFORT APPLIANCES GROUP LIMITED | Private company limited by shares | Dissolved |
| Creative Comfort Group Limited | Private company limited by shares | Live |
| COMFORT GROUP INVESTMENT LIMITED | Private company limited by shares | Live |
| HAPPINESS & COMFORT COMPANY LIMITED | Private company limited by shares | Live |
| HAPPY COMFORT LIMITED | Private company limited by shares | Live |
| HEALTH COMFORT LIMITED | Private company limited by shares | Live |
| COMFORT HEALTH LIMITED | Private company limited by shares | Live |
| COMFORT ME HEALTH WEAR COMPANY LIMITED | Private company limited by shares | Live |
| COMFORT HERO LIMITED | Private company limited by shares | Dissolved |
| HEROIC COMFORT LIMITED | Private company limited by shares | Live |
| Comfort Healthcare Holding Limited | Private company limited by shares | Live |
| COMFORT HOLIDAYS LIMITED | Private company limited by shares | Dissolved |
| COMFORT HOVEL LIMITED | Private company limited by shares | Dissolved |
| COMFORT IDEA LIMITED | Private company limited by shares | Live |
| Comfort Immigration Consultancy Limited | Private company limited by shares | Dissolved |
| COMFORT INVESTMENT LIMITED | Private company limited by shares | Dissolved |
| COMFORT INVESTMENT LIMITED | Private company limited by shares | Dissolved |
| Big Comfort Investment Limited | Private company limited by shares | Live |
| BUSINESS COMFORT INVESTMENT LIMITED | Private company limited by shares | Dissolved |
| MARK COMFORT INVESTMENT LIMITED | Private company limited by shares | Dissolved |
| COMFORT SMART INVESTMENT LIMITED | Private company limited by shares | Dissolved |
| Comfort Zone Investment Immigration Limited | Private company limited by shares | Live |
| COMFORT INVESTMENTS LIMITED | Private company limited by shares | Dissolved |
| COMFORT INVESTMENTS LIMITED | Private company limited by shares | Live |
| COMFORT YIELD INVESTMENTS LIMITED | Private company limited by shares | Live |
| COMFORT KNITTING FACTORY LIMITED | Private company limited by shares | Dissolved |
| GOLD COMFORT KNITTING COMPANY LIMITED | Private company limited by shares | Dissolved |
| COMFORT LAKE LIMITED | Private company limited by shares | Dissolved |
| COMFORT LAUNDRY COMPANY LIMITED | Private company limited by shares | Live |
| COMFORT LINKAGE LIMITED | Private company limited by shares | Live |
| LONG COMFORT LIMITED | Private company limited by shares | Live |
| LUCKY COMFORT LIMITED | Private company limited by shares | Dissolved |
| COMFORT SLIPPERS MANUFACTORY LIMITED | Private company limited by shares | Live |
| COMFORT MANUFACTURING LIMITED | Private company limited by shares | Dissolved |
| COMFORT MARK LIMITED | Private company limited by shares | Dissolved |
| COMFORT MARK LIMITED | Private company limited by shares | Live |
| MASS COMFORT LIMITED | Private company limited by shares | Dissolved |
| COMFORT METAL WORKS LIMITED | Private company limited by shares | Dissolved |
| MIGHTY COMFORT COMPANY LIMITED | Private company limited by shares | Dissolved |
| MORNING COMFORT LIMITED | Private company limited by shares | Dissolved |
| OPULENT COMFORT LIMITED | Private company limited by shares | Live |
| COMFORT PLACE INVESTMENT LIMITED | Private company limited by shares | Dissolved |
| COMFORT PLAN COMPANY LIMITED | Private company limited by shares | Dissolved |
| COMFORT PRAISE LIMITED | Private company limited by shares | Live |
| PRAISE COMFORT LIMITED | Private company limited by shares | Live |
| PRECISION COMFORT LIMITED | Private company limited by shares | Live |
| PRIZE COMFORT INVESTMENT LIMITED | Private company limited by shares | Dissolved |
| COMFORT PROPERTIES LIMITED | Private company limited by shares | Dissolved |
| COMFORT PROPERTIES LIMITED | Private company limited by shares | Live |
| PERM COMFORT PROPERTIES LIMITED | Private company limited by shares | Live |
| COMFORT ZONE PROPERTIES LIMITED | Private company limited by shares | Live |
| PROUDEST COMFORT LIMITED | Private company limited by shares | Live |
| Comfort Pho Retail Limited | Private company limited by shares | Live |
| RICH COMFORT LIMITED | Private company limited by shares | Dissolved |
| RICH COMFORT LIMITED | Private company limited by shares | Live |
| COMFORT RICH ENTERPRISES LIMITED | Private company limited by shares | Dissolved |
| COMFORT ROLL LIMITED | Private company limited by shares | Live |
| Royal Comfort Limited | Private company limited by shares | Live |
| Scandik Comfort Limited | | Live |
| COMFORT SERVICE COMPANY LIMITED | Private company limited by shares | Live |
| COMFORT SHIPPING LIMITED | Private company limited by shares | Dissolved |
| COMFORT SHIPPING LIMITED | Private company limited by shares | Dissolved |
| New Comfort Shipping Company Limited | Private company limited by shares | Live |
| GALAXY COMFORT SHOES COMPANY LIMITED | Private company limited by shares | Live |
| COMFORT SHOES MANUFACTURING COMPANY LIMITED | Private company limited by shares | Dissolved |
| SIGHT COMFORT LIMITED | Private company limited by shares | Dissolved |
| SILVER COMFORT INVESTMENT LIMITED | Private company limited by shares | Dissolved |
| SKAN COMFORT LIMITED | Private company limited by shares | Dissolved |
| SKYVIEW COMFORT LIMITED | Private company limited by shares | Live |
| COMFORT SMART ENTERPRISES LIMITED | Private company limited by shares | Dissolved |
| COMFORT & SMOOTH LIMITED | Private company limited by shares | Dissolved |
| COMFORT SOLUTION LIMITED | Private company limited by shares | Live |
| SOUTHERN COMFORT COMPANY LIMITED | Private company limited by shares | Dissolved |
| SOUTHERN COMFORT LIMITED | Private company limited by shares | Dissolved |
| COMFORT SPIRIT LIMITED | Private company limited by shares | Live |
| STAR COMFORT LIMITED | Private company limited by shares | Dissolved |
| COMFORT STAR FOOTWEAR LIMITED | Private company limited by shares | Live |
| STAR COMFORT INVESTMENTS LIMITED | Private company limited by shares | Dissolved |
| COMFORT STRAND LIMITED | Private company limited by shares | Dissolved |
| SUCCESS COMFORT LIMITED | Private company limited by shares | Dissolved |
| COMFORT SUNNY LIMITED | Private company limited by shares | Live |
| SUNRISE COMFORT LIMITED | Private company limited by shares | Live |
| SUPER COMFORT LIMITED | Private company limited by shares | Dissolved |
| COMFORT TECHNOLOGY LIMITED | Private company limited by shares | Dissolved |
| COMFORT TECHNOLOGY (ASIA) LIMITED | Private company limited by shares | Live |
| COMFORT ASIAN TECHNOLOGY LIMITED | Private company limited by shares | Dissolved |
| COMFORT E.P. TECHNOLOGY LIMITED | Private company limited by shares | Dissolved |
| COMFORT TIME LIMITED | Private company limited by shares | Live |