| JINGBA HK FINERY LIMITED | Private company limited by shares | Live |
| FRANCE OLDHEAD JINGSHUN FINERY INT'L LIMITED | Private company limited by shares | Live |
| HK JINGTING FINERY LIMITED | Private company limited by shares | Dissolved |
| HK JINHULI FINERY (CHINA) GROUP CO., LIMITED | Private company limited by shares | Live |
| HK JINIAOHUANG FINERY LIMITED | Private company limited by shares | Dissolved |
| JINIYA FINERY GROUP CO., LIMITED | Private company limited by shares | Dissolved |
| FRANCE JINLISHU FINERY HOLDING LIMITED | Private company limited by shares | Dissolved |
| HK JINYI FINERY LIMITED | Private company limited by shares | Dissolved |
| HK JINYI APPLE FINERY LIMITED | Private company limited by shares | Live |
| HK JIUPAI FINERY LIMITED | Private company limited by shares | Dissolved |
| HK JOADAN FINERY LIMITED | Private company limited by shares | Dissolved |
| USA JOHN OLDMANHEAD FINERY CO., LIMITED | Private company limited by shares | Live |
| HK JUNJIE FINERY LIMITED | Private company limited by shares | Live |
| ITALY KADILU CAMELS FINERY CO., LIMITED | Private company limited by shares | Live |
| FRANCE KADIYA FINERY (HK) LIMITED | Private company limited by shares | Dissolved |
| USA KAERWEN.KELAIEN FINERY CO., LIMITED | Private company limited by shares | Dissolved |
| HK KAIKAI FINERY LIMITED | Private company limited by shares | Dissolved |
| HK KAIKAISHIJIA FINERY LIMITED | Private company limited by shares | Dissolved |
| FRANCE KAILUOQI FINERY LIMITED | Private company limited by shares | Dissolved |
| FRANCE KAIPULU FINERY GROUP LIMITED | Private company limited by shares | Dissolved |
| FRANCE KAISA FINERY CHAIN LIMITED | Private company limited by shares | Live |
| HK KAISHALISI FINERY LIMITED | Private company limited by shares | Live |
| HK KAISILAN FINERY (INT'L) LIMITED | Private company limited by shares | Dissolved |
| USA KAISNEY FINERY CO., LIMITED | Private company limited by shares | Dissolved |
| FRANCE KAMONA FINERY LIMITED | Private company limited by shares | Dissolved |
| FRANCE KAMOYA FINERY CO., LIMITED | Private company limited by shares | Live |
| KANGAROO (FRENCH) GROUP FINERY LIMITED | Private company limited by shares | Dissolved |
| FRANCE KANGAROO FINERY INT'L LIMITED | Private company limited by shares | Dissolved |
| ITALY KANGAROO FINERY INDUSTRY LIMITED | Private company limited by shares | Live |
| FRANCE LAOLIDE KANGAROO FINERY GROUP LIMITED | Private company limited by shares | Dissolved |
| MANIA KANGAROO FINERY GROUP (CHINA) LIMITED | Private company limited by shares | Dissolved |
| BAILUN KANGAROO (SHANGHAI) FINERY CO., LIMITED | Private company limited by shares | Dissolved |
| HK YUANMENG KANGAROO FINERY CO., LIMITED | Private company limited by shares | Live |
| USA KAPPA FINERY CO., LIMITED | Private company limited by shares | Dissolved |
| HK KAPPA FINERY GROUP LIMITED | Private company limited by shares | Dissolved |
| KAROLANE FINERY (FRANCE) LIMITED | Private company limited by shares | Live |
| ITALY KENDI OWEN FINERY LIMITED | Private company limited by shares | Live |
| KOICN FINERY LIMITED | Private company limited by shares | Dissolved |
| KOREA HANMEI FINERY CO., LIMITED | Private company limited by shares | Live |
| KOREA BEI YIN FINERY (INTERNATIONAL) CO., LIMITED | Private company limited by shares | Live |
| KOREA KUNG FU BUNNY FINERY CO., LIMITED | Private company limited by shares | Live |
| KOREA SAMST FINERY CO., LIMITED | Private company limited by shares | Live |
| KOREA XINYI FINERY CO., LIMITED | Private company limited by shares | Live |
| KOREA DARENWU FINERY LIMITED | Private company limited by shares | Dissolved |
| KOREA FEIFEI FINERY (INT'L) LIMITED | Private company limited by shares | Dissolved |
| KOREA JIAJUN FINERY GROUP (HK) LIMITED | Private company limited by shares | Dissolved |
| KOREA L'ODELF FINERY GROUP LIMITED | Private company limited by shares | Live |
| KOREA MINIMEMALL FINERY GROUP LIMITED | Private company limited by shares | Live |
| KOREA PACIFIC FINERY ENTERPRISES GROUP LIMITED | Private company limited by shares | Dissolved |
| KOREA SADANNU FINERY GROUP LIMITED | Private company limited by shares | Dissolved |
| SOUTH KOREA ZI BI KI FINERY INTERNATIONAL GROUP LIMITED | Private company limited by shares | Dissolved |
| KOREA YINGTELA FINERY GROUP (HK) LIMITED | Private company limited by shares | Live |
| KOREA HANHAN FINERY (CHINA) LIMITED | Private company limited by shares | Dissolved |
| KOREA HUAQIANYU FINERY LIMITED | Private company limited by shares | Live |
| KOREA LANGJUN FINERY LIMITED | Private company limited by shares | Live |
| KOREA MIXIU FINERY LIMITED | Private company limited by shares | Dissolved |
| KOREA OLYTEC FINERY GROUP LIMITED | Private company limited by shares | Dissolved |
| KOREA PUJIA BOY FINERY LIMITED | Private company limited by shares | Live |
| KOREA SHENGSHI LUGGAGE FINERY LIMITED | Private company limited by shares | Dissolved |
| KOREA YALIYAN SHOES FINERY LIMITED | Private company limited by shares | Live |
| FRANCE LADDIEBOY FINERY LIMITED | Private company limited by shares | Live |
| ITALY LAIER. KANUO FINERY GROUP LIMITED | Private company limited by shares | Dissolved |
| ITALY LAITE FINERY (HK) LIMITED | Private company limited by shares | Live |
| HK LANBOTE FINERY LIMITED | Private company limited by shares | Dissolved |
| HK LANGDIWEI FINERY LIMITED | Private company limited by shares | Dissolved |
| FRANCE LAOHENG FINERY CO., LIMITED | Private company limited by shares | Dissolved |
| FRANCE LAOLIDE FINERY GROUP LIMITED | Private company limited by shares | Dissolved |
| FRANCE LAOLIDE GROUP FINERY LIMITED | Private company limited by shares | Dissolved |
| HK LIANGYI LAOYECHE FINERY LIMITED | Private company limited by shares | Dissolved |
| HK LAOYECHE SHANGCHI FINERY LIMITED | Private company limited by shares | Dissolved |
| YINGHUANG LAOYECHE FINERY LIMITED | Private company limited by shares | Live |
| YINGHUANG LAOYECHE FINERY LIMITED | | Live |
| HK LAZY BIRD FINERY INT'L LIMITED | Private company limited by shares | Dissolved |
| HK LEBILE FINERY LIMITED | Private company limited by shares | Live |
| FRANCE LEISENHUI FINERY LIMITED | Private company limited by shares | Live |
| HK LEMONIE FINERY CO., LIMITED | Private company limited by shares | Dissolved |
| FRANCE LEONARDO FINERY (CHINA) GROUP LIMITED | Private company limited by shares | Live |
| FRANCE LEONARDO FINERY (CHINA) GROUP LIMITED | | Live |
| LEOPARD FINERY (GERMANY) INTERNATIONAL LIMITED | Private company limited by shares | Dissolved |
| SNOW LEOPARD FINERY LIMITED | Private company limited by shares | Dissolved |
| HK LEYO FINERY LIMITED | Private company limited by shares | Dissolved |
| LIANBANG KANU (CHINA) FINERY LIMITED | Private company limited by shares | Dissolved |
| FRANCE LIANGZIYA FINERY LIMITED | Private company limited by shares | Live |
| NAN LIANMENG HK FINERY LIMITED | Private company limited by shares | Live |
| FRANCE LINACILE FINERY LIMITED | Private company limited by shares | Dissolved |
| HK LINGRUI FINERY LIMITED | Private company limited by shares | Dissolved |
| ITALY AOMENG . LINGYAO FINERY (HK) LIMITED | Private company limited by shares | Live |
| Three Little Kittens Finery Limited | Private company limited by shares | Live |
| LIXIANG FINERY XIECAI CO., LIMITED | Private company limited by shares | Dissolved |
| DU LONG NI FINERY (HONGKONG) LIMITED | Private company limited by shares | Dissolved |
| FRANCE LOUIE WOODPECKER FINERY LIMITED | Private company limited by shares | Dissolved |
| FINERY LUCK LIMITED | Private company limited by shares | Dissolved |
| UK LUCKSON FINERY INTERNATIONAL CO., LIMITED | Private company limited by shares | Live |
| HK (LULUHUANG) FINERY GROUP LIMITED | Private company limited by shares | Dissolved |
| HK KEUNG LUNG DAT FINERY INT'L GROUP LIMITED | Private company limited by shares | Dissolved |
| ITALY LUOFEINI FINERY LIMITED | Private company limited by shares | Live |
| ITALY LUOMANNI FINERY LIMITED | Private company limited by shares | Live |
| HK LUXIER FINERY LIMITED | Private company limited by shares | Dissolved |
| HK LUYI GROUP FINERY LIMITED | Private company limited by shares | Dissolved |
| MAIATA FINERY GROUP (HK) LIMITED | Private company limited by shares | Dissolved |