| COMFORT-LORD INVESTMENT HONG KONG LIMITED | Private company limited by shares | Dissolved |
| COMFORTRADE INTERNATIONAL CORPORATION LIMITED | Private company limited by shares | Live |
| CREATURE COMFORTS CARE LIMITED | Private company limited by shares | Live |
| CREATURE COMFORTS GROUP LIMITED | Private company limited by shares | Live |
| COMFORTSCIENCE COMPANY LIMITED | Private company limited by shares | Dissolved |
| COMFORTSECURITY INTELLIGENT TECHNOLOGY CO., LIMITED | Private company limited by shares | Dissolved |
| ComfortShield Group Limited | Private company limited by shares | Live |
| COMFORTSLEEP BEDDING (HONG KONG) COMPANY LIMITED | Private company limited by shares | Dissolved |
| Comfort-Spot Limited | Private company limited by shares | Live |
| COMFORTTI TRADING LIMITED | Private company limited by shares | Live |
| COMFORTUNE ASIA LIMITED | Private company limited by shares | Live |
| Comfortune Co., Limited | Private company limited by shares | Live |
| Hong Kong Comfortune Investment Co., Limited | Private company limited by shares | Live |
| COMFORTUNE INTERNATIONAL (HONG KONG) LIMITED | Private company limited by shares | Dissolved |
| COMFORTUNE TRADING LIMITED | Private company limited by shares | Dissolved |
| COMFORTWAY INVESTMENT LIMITED | Private company limited by shares | Dissolved |