| USA PENDISTON LEATHER SHARES LIMITED | Private company limited by shares | Live |
| HK PENGLONG LEATHER LIMITED | Private company limited by shares | Live |
| PERMAIR LEATHER LIMITED | Private company limited by shares | Dissolved |
| Phaeton leather LIMITED | Private company limited by shares | Live |
| PHYLIS BELLA LEATHER GOODS CO., LIMITED | Private company limited by shares | Live |
| Pierross Leather Products Company Limited | Private company limited by shares | Live |
| WOO PING LEATHER COMPANY LIMITED | Private company limited by shares | Dissolved |
| PING KEE HIP LAK LEATHER FACTORY LIMITED | Private company limited by shares | Dissolved |
| PINGHU YONGXING LEATHER BAG & SUITCASE CO., LIMITED | Private company limited by shares | Live |
| PINTO LEATHER LIMITED | Private company limited by shares | Dissolved |
| ITALY PINUSHIJIA LEATHER LIMITED | Private company limited by shares | Dissolved |
| HONG KONG PIONEER LEATHER PRODUCTS LIMITED | Private company limited by shares | Dissolved |
| PIONEER LEATHER PRODUCTS COMPANY LIMITED | Private company limited by shares | Dissolved |
| PIONEER LEATHER PRODUCTS LIMITED | Private company limited by shares | Dissolved |
| HU WEI LEATHER BELT PLANT LIMITED | Private company limited by shares | Live |
| HSIN CHING LEATHER SEWAGE PLANT COMPANY LIMITED | Private company limited by shares | Dissolved |
| ITALIAN TECHNOLOGY LEATHER PLANTS LIMITED | Private company limited by shares | Dissolved |
| LEATHER PLUS LIMITED | Private company limited by shares | Dissolved |
| L plus H Leather Limited | Private company limited by shares | Live |
| POLARIS LEATHER GOODS COMPANY LIMITED | Private company limited by shares | Dissolved |
| Polish Leather Maintainence France Co., Limited | Private company limited by shares | Live |
| PRESTIGE LEATHER COLLECTION ENTERPRISES LIMITED | Private company limited by shares | Dissolved |
| PRETTY FACE LEATHER LIMITED | Private company limited by shares | Live |
| HK JX LEATHER PRODUCE CO., LIMITED | Private company limited by shares | Dissolved |
| Po Kar Leather Product Co. Limited | Private company limited by shares | Live |
| FEI TAT LEATHER PRODUCT LIMITED | Private company limited by shares | Live |
| AMERICA HARRYSON LEATHER PRODUCT LIMITED | Private company limited by shares | Dissolved |
| XIN CHENG LEATHER PRODUCT CO. LIMITED | Private company limited by shares | Live |
| Jos Leather Product Co., Limited | Private company limited by shares | Live |
| SL LEATHER PRODUCT CO., LIMITED | Private company limited by shares | Live |
| BEST LEATHER PRODUCT CO., LIMITED | Private company limited by shares | Live |
| HK BILUOLA LEATHER PRODUCT CO., LIMITED | Private company limited by shares | Dissolved |
| TEHREE LEATHER PRODUCT INDUSTRY CO., LIMITED | Private company limited by shares | Live |
| JOYO LEATHER PRODUCT CO., LIMITED | Private company limited by shares | Live |
| YOUGUAN LEATHER PRODUCT CO., LIMITED | Private company limited by shares | Live |
| GUANGZHOU LUEWE LEATHER PRODUCT LIMITED | Private company limited by shares | Live |
| HUASHANG LEATHER PRODUCT LIMITED | Private company limited by shares | Dissolved |
| ITALY KABAOLON LEATHER PRODUCT COMPANY LIMITED | Private company limited by shares | Dissolved |
| HK KEVIN LEATHER PRODUCT LIMITED | Private company limited by shares | Live |
| SHUI LUNG LEATHER PRODUCT LIMITED | Private company limited by shares | Live |
| Regent Leather Product Co., Limited | Private company limited by shares | Live |
| WISDOM LEATHER PRODUCT LIMITED | Private company limited by shares | Dissolved |
| HK ZHY LEATHER (WOOD) PRODUCT INDUSTRY LIMITED | Private company limited by shares | Live |
| JUN LEATHER PRODUCTION CO., LIMITED | Private company limited by shares | Live |
| HOI WAH LEATHER PRODUCTS LIMITED | Private company limited by shares | Dissolved |
| ACE LEATHER PRODUCTS LIMITED | Private company limited by shares | Live |
| LEATHER PRODUCTS LIMITED | Private company limited by shares | Dissolved |
| TAI YAU LEATHER PRODUCTS LIMITED | Private company limited by shares | Dissolved |
| TAK PO LEATHER PRODUCTS COMPANY LIMITED | Private company limited by shares | Dissolved |
| FU TAK LA LEATHER PRODUCTS LIMITED | Private company limited by shares | Live |
| KAM SAU LEATHER PRODUCTS LIMITED | Private company limited by shares | Live |
| FEI KE LEATHER PRODUCTS LIMITED | Private company limited by shares | Live |
| A & J LEATHER PRODUCTS LIMITED | Private company limited by shares | Live |
| WAH TAI LEATHER PRODUCTS LIMITED | Private company limited by shares | Live |
| BLG LEATHER PRODUCTS LIMITED | Private company limited by shares | Live |
| NAN YA LEATHER PRODUCTS LIMITED | Private company limited by shares | Live |
| XH LEATHER PRODUCTS LIMITED | Private company limited by shares | Live |
| WONDER BEST LEATHER PRODUCTS COMPANY LIMITED | Private company limited by shares | Live |
| FRANCE SUN BIRD LEATHER PRODUCTS LIMITED | Private company limited by shares | Dissolved |
| CHAN'S LEATHER PRODUCTS LIMITED | Private company limited by shares | Dissolved |
| CHEERIO LEATHER PRODUCTS (H.K.) LIMITED | Private company limited by shares | Live |
| CHUNG NAM LEATHER PRODUCTS LIMITED | Private company limited by shares | Dissolved |
| Crescent Leather Products Limited | Private company limited by shares | Live |
| NEW ASIA LEATHER PRODUCTS FACTORY LIMITED | Private company limited by shares | Dissolved |
| MIDNIGHT SUN SEA FOODS, LEATHER & LEATHER PRODUCTS LIMITED | Private company limited by shares | Live |
| FORTUNE PEAK LEATHER PRODUCTS COMPANY LIMITED | Private company limited by shares | Dissolved |
| FULLRATE LEATHER PRODUCTS COMPANY LIMITED | Private company limited by shares | Dissolved |
| FURAMA LEATHER PRODUCTS MANUFACTORY LIMITED | Private company limited by shares | Dissolved |
| GLORIA LEATHER PRODUCTS COMPANY LIMITED | Private company limited by shares | Dissolved |
| MAC GLORY LEATHER PRODUCTS COMPANY LIMITED | Private company limited by shares | Dissolved |
| GOLD LEATHER PRODUCTS AND FASHIONS LIMITED | Private company limited by shares | Dissolved |
| SHENZHEN HYSAR LEATHER GOODS PRODUCTS COMPANY LIMITED | Private company limited by shares | Dissolved |
| GREENREN LEATHER PRODUCTS (HK) CO., LIMITED | Private company limited by shares | Live |
| Guangzhou Lebag Leather Products Co., Limited | Private company limited by shares | Live |
| GUANGZHOU OYES LEATHER PRODUCTS CO., LIMITED | Private company limited by shares | Live |
| HENGXIN LEATHER PRODUCTS LIMITED | Private company limited by shares | Live |
| YAU HING LEATHER PRODUCTS LIMITED | Private company limited by shares | Dissolved |
| HOP HING LEATHER PRODUCTS LIMITED | Private company limited by shares | Live |
| WING HING HO LEATHER PRODUCTS FACTORY LIMITED | Private company limited by shares | Dissolved |
| HONKYO LEATHER PRODUCTS LIMITED | Private company limited by shares | Dissolved |
| HUAHUI LEATHER & PLASTIC PRODUCTS LIMITED | Private company limited by shares | Dissolved |
| ITALY HULUNDISA LEATHER PRODUCTS LIMITED | Private company limited by shares | Live |
| IBAG LEATHER PRODUCTS LIMITED | Private company limited by shares | Dissolved |
| USA ZHIZUN APPLE LEATHER PRODUCTS INDUSTRY LIMITED | Private company limited by shares | Live |
| ITALY JIMITOO LEATHER PRODUCTS INT'L LIMITED | Private company limited by shares | Dissolved |
| ITALY QIAOZHISIDUN LEATHER PRODUCTS GROUP LIMITED | Private company limited by shares | Live |
| JELCO LEATHER PRODUCTS LIMITED | Private company limited by shares | Dissolved |
| HK JINLIHU LEATHER PRODUCTS LIMITED | Private company limited by shares | Dissolved |
| Kalin Leather Products Company Limited | Private company limited by shares | Live |
| KANTHER LEATHER PRODUCTS FACTORY LIMITED | Private company limited by shares | Dissolved |
| KARLINA LEATHER PRODUCTS LIMITED | Private company limited by shares | Dissolved |
| HK KING-DOUBLE LEATHER PRODUCTS LIMITED | Private company limited by shares | Dissolved |
| KUMIERA LEATHER PRODUCTS COMPANY LIMITED | Private company limited by shares | Live |
| DONGGUAN LONGYAO LEATHER PRODUCTS COMPANY LIMITED | Private company limited by shares | Dissolved |
| MARTALLY LEATHER PRODUCTS MANUFACTORY LIMITED | Private company limited by shares | Dissolved |
| PROGRESSIVE LEATHER PRODUCTS MANUFACTORY LIMITED | Private company limited by shares | Live |
| TIEN FOOK LEATHER PRODUCTS MANUFACTURING COMPANY LIMITED | Private company limited by shares | Dissolved |
| MITA LEATHER PRODUCTS LIMITED | Private company limited by shares | Live |
| MULAN LEATHER PRODUCTS LIMITED | Private company limited by shares | Live |
| HK NICE LEATHER PRODUCTS LIMITED | Private company limited by shares | Live |