| NAN LIENG & COMPANY LIMITED | Private company limited by shares | Dissolved |
| LIENG CHIAO FUR COMPANY LIMITED | Private company limited by shares | Dissolved |
| LIENG FUNG COMPANY LIMITED | Private company limited by shares | Live |
| YAU LIENG HUI XIN INDUSTRIAL COMPANY LIMITED | Private company limited by shares | Live |
| YAU LIENG MAY FAIR INDUSTRIAL COMPANY LIMITED | Private company limited by shares | Live |
| HK YOU LIENG MAY FAIR INDUSTRIAL LIMITED | Private company limited by shares | Live |
| LIENG UNIVER CO., LIMITED | Private company limited by shares | Live |