| Fundament Limited | Private company limited by shares | Live |
| FUNDAMENTAL COMPANY LIMITED | Private company limited by shares | Live |
| FUNDAMENTAL ENTERPRISE COMPANY LIMITED | Private company limited by shares | Dissolved |
| Fundamentals Child Development Centre Limited | Private company limited by shares | Live |
| Feline Fundamentals Limited | | Live |
| Fundamentals Education (Hong Kong) Company Limited | Private company limited by shares | Live |
| LIGHTING FUNDAMENTALS LIMITED | Private company limited by shares | Dissolved |
| FUNDAMENTALS TOYS LIMITED | Private company limited by shares | Live |
| FUNDAMENTUM LIMITED | Private company limited by shares | Live |