| GUSH LIMITED | | Live |
| TAIWAN GUSHANG INVESTMENT DEVELOPMENT CO., LIMITED | Private company limited by shares | Live |
| Gushang Group (HongKong) Limited | Private company limited by shares | Live |
| HongKong Gushangyu Cultural Development Limited | Private company limited by shares | Live |
| GUSHCLOUD (HONG KONG) LIMITED | Private company limited by shares | Live |
| GUSHEN CAPITAL LIMITED | Private company limited by shares | Live |
| GUSHEN ENTERPRISES GROUP LIMITED | Private company limited by shares | Live |
| GUSHEN INVESTMENT MANAGEMENT COMPANY LIMITED | Private company limited by shares | Live |
| GUSHENG IMP & EXP LIMITED | | Live |
| CHINA GUSHENGTANG GROUP CO., LIMITED | Private company limited by shares | Live |
| Gushengtang Hong Kong Limited | Private company limited by shares | Live |
| HONG KONG SIJI GUSHI INDUSTRY LIMITED | Private company limited by shares | Live |
| Gushing Gold Co., Limited | Private company limited by shares | Live |
| GUSHING SPRING LIMITED | Private company limited by shares | Dissolved |
| HONG KONG GUSHING SPRING CO., LIMITED | | Live |
| CHINA GUSHUCHA SHARES LIMITED | | Live |
| GUSHWELL INTERNATIONAL INVESTMENT CO., LIMITED | Private company limited by shares | Dissolved |