| FOREGROUND LIMITED | Private company limited by shares | Live |
| FOREGROUND DISPLAY LIMITED | Private company limited by shares | Live |
| FOREGROUND FINANCE COMPANY LIMITED | Private company limited by shares | Dissolved |
| Foreground Graphics Limited | Private company limited by shares | Live |
| FOREGROUND HOLDING LIMITED | Private company limited by shares | Live |
| FOREGROUND INDUSTRY (HONGKONG) CO., LIMITED | Private company limited by shares | Live |
| FOREGROUND MACHINERY COMPANY LIMITED | Private company limited by shares | Live |
| BEST FOREGROUND ORIENTAL COMPANY LIMITED | Private company limited by shares | Dissolved |
| Foreground Technology Limited | Private company limited by shares | Live |