| LIGHT OF THE UNIVERSE LIMITED | | Live |
| DAY LIGHT INC U.S.A. LIMITED | Private company limited by shares | Dissolved |
| HK USTAR LIGHT LIMITED | Private company limited by shares | Live |
| LIGHT VALUES LIMITED | Private company limited by shares | Dissolved |
| VAST LIGHT LIMITED | Private company limited by shares | Live |
| VAST LIGHT INTERNATIONAL LIMITED | Private company limited by shares | Dissolved |
| Light Vegetarian Restaurant Limited | Private company limited by shares | Live |
| VENTURE LIGHT COMPANY LIMITED | Private company limited by shares | Live |
| Northern Light Venture Capital GI Limited | Private company limited by shares | Live |
| Northern Light Venture Capital LI Limited | Private company limited by shares | Live |
| Shenzhen Light Venus Electronics Limited | Private company limited by shares | Live |
| VIBRATE LIGHT LIMITED | Private company limited by shares | Live |
| VICO LIGHT LIMITED | Private company limited by shares | Live |
| VICTOR LIGHT LIMITED | Private company limited by shares | Dissolved |
| VICTORIA LIGHT LIMITED | Private company limited by shares | Dissolved |
| Victorious Light Investment Limited | Private company limited by shares | Live |
| VICTORY LIGHT LIMITED | Private company limited by shares | Dissolved |
| VICTORY LIGHT LIMITED | Private company limited by shares | Dissolved |
| VICTORY LIGHT LIMITED | Private company limited by shares | Live |
| VICTORY LIGHT ENTERPRISES LIMITED | Private company limited by shares | Dissolved |
| LIGHT VICTORY INVESTMENT LIMITED | Private company limited by shares | Live |
| LIGHT VIET INTERNATIONAL LIMITED | Private company limited by shares | Live |
| SKY LIGHT INTERNATIONAL (VIETNAM) LIMITED | Private company limited by shares | Live |
| LIGHT VIEW LIMITED | Private company limited by shares | Dissolved |
| LIGHT VIEW LIMITED | Private company limited by shares | Dissolved |
| VIEW LIGHT LIMITED | Private company limited by shares | Dissolved |
| VINCENT LIGHT COMPANY LIMITED | Private company limited by shares | Dissolved |
| Light Vision HK Limited | Private company limited by shares | Live |
| Light Vision Interactive Limited | Private company limited by shares | Live |
| LIGHT VISION INTERNATIONAL LIMITED | Private company limited by shares | Live |
| BLACK LIGHT VISUAL LAB (HK) LIMITED | Private company limited by shares | Dissolved |
| HK VISUAL GLOBAL PRO LIGHT CO., LIMITED | Private company limited by shares | Live |
| HK Visual Light Tech Limited | | Live |
| VITAL LIGHT GROUP LIMITED | Private company limited by shares | Live |
| Vscien Light Technology Co., Limited | Private company limited by shares | Live |
| VULCAN LIGHT & POWER INTERNATIONAL LIMITED | Private company limited by shares | Dissolved |
| WACHSEN LIGHT LIMITED | Private company limited by shares | Live |
| WANG LIGHT LIMITED | Private company limited by shares | Dissolved |
| Warm Light Limited | Private company limited by shares | Live |
| Warm Light Culture Communication Cooperation Limited | Private company limited by shares | Live |
| WARM LIGHT RESOURCES LIMITED | Private company limited by shares | Live |
| WARM LIGHT TRADING CO., LIMITED | Private company limited by shares | Live |
| Warsun Light Limited | | Live |
| DRAGON LIGHT WATCH LIMITED | Private company limited by shares | Dissolved |
| WAVE LIGHT LIMITED | Private company limited by shares | Live Commenced dormancy on 10-Jun-2004 |
| LIGHT WAVE LIMITED | Private company limited by shares | Dissolved |
| WEALTH LIGHT COMPANY LIMITED | Private company limited by shares | Dissolved |
| WEALTH LIGHT LIMITED | Private company limited by shares | Live |
| WEALTH LIGHT CORPORATION LIMITED | Private company limited by shares | Live |
| WEALTH LIGHT INTERNATIONAL LIMITED | Private company limited by shares | Dissolved |
| WEALTHY LIGHT LIMITED | Private company limited by shares | Live |
| WEARSTA LIGHT INDUSTRY (HONGKONG) LIMITED | Private company limited by shares | Live |
| WELCOME LIGHT GROUP LIMITED | Private company limited by shares | Live |
| WELL LIGHT LIMITED | Private company limited by shares | Dissolved |
| LIGHT WELL LIMITED | Private company limited by shares | Live |
| WELL LIGHT LIMITED | Private company limited by shares | Live |
| SHENZHEN WELL LED LIGHT CO., LIMITED | Private company limited by shares | Live |
| WELL LIGHT ENTERPRISES LIMITED | Private company limited by shares | Live |
| LIGHT WELL (H.K.) COMPANY LIMITED | Private company limited by shares | Dissolved |
| WELL LIGHT INTERNATIONAL COMPANY LIMITED | Private company limited by shares | Dissolved |
| WELL LIGHT INTERNATIONAL LIMITED | Private company limited by shares | Live |
| WELL LIGHT INVESTMENT LIMITED | Private company limited by shares | Live |
| WELLING LIGHT LIMITED | Private company limited by shares | Dissolved |
| WHITE LIGHT LIMITED | Private company limited by shares | Live |
| WHITE LIGHT CREATION LIMITED | Private company limited by shares | Dissolved |
| Light White Creation Limited | | Live |
| Light White Studio Limited | Private company limited by shares | Live |
| WHOLE LIGHT ELECTRONIC LIMITED | Private company limited by shares | Dissolved |
| WHOLE LIGHT ENTERPRISES LIMITED | Private company limited by shares | Dissolved |
| WHOLE LIGHT INTERNATIONAL LIMITED | Private company limited by shares | Dissolved |
| WHOLE LIGHT INVESTMENTS LIMITED | Private company limited by shares | Dissolved |
| WHOLE LIGHT PROPERTIES LIMITED | Private company limited by shares | Dissolved |
| LIGHT WIDE COMPANY LIMITED | Private company limited by shares | Dissolved |
| LIGHT WIDE LIMITED | Private company limited by shares | Live |
| WIND LIGHT LIMITED | Private company limited by shares | Live |
| Light Wind Limited | Private company limited by shares | Live |
| Light Wind HK Company Limited | | Live |
| WING LEE LIGHT BUS & PROPERTIES LIMITED | Private company limited by shares | Live |
| WINNER LIGHT LIMITED | Private company limited by shares | Live |
| WINNER LIGHT (HK) LIMITED | Private company limited by shares | Live |
| LIGHT WINNER TRADING LIMITED | Private company limited by shares | Live |
| WINNING LIGHT LIMITED | Private company limited by shares | Live |
| WISDOM LIGHT LIMITED | Private company limited by shares | Live |
| SHENZHEN WISDOM LIGHT CO., LIMITED | Private company limited by shares | Live |
| WISE LIGHT LIMITED | Private company limited by shares | Dissolved |
| WISE LIGHT LIMITED | Private company limited by shares | Live |
| LIGHT WISE INC LIMITED | Private company limited by shares | Live |
| WISE LIGHT INTERNATIONAL LIMITED | Private company limited by shares | Live |
| WISE LIGHT INVESTMENT LIMITED | Private company limited by shares | Dissolved |
| Wise Light Investments Limited | Private company limited by shares | Live |
| DRAWING WITH LIGHT COMPANY LIMITED | Private company limited by shares | Dissolved |
| with LIGHT (HK) Limited | Private company limited by shares | Live |
| LIGHT WITH SHADE LIMITED | | Live |
| Witness Light Limited | Private company limited by shares | Live |
| WONDER LIGHT LIMITED | Private company limited by shares | Live |
| WONDERFUL LIGHT LIMITED | Private company limited by shares | Dissolved |
| Shenzhen Wonderful Led Light Co., Limited | Private company limited by shares | Live |
| WONDERFUL LIGHT INTERNATIONAL LIMITED | Private company limited by shares | Dissolved |
| WONDERFUL LIGHT PRECISION MANUFACTURER LIMITED | Private company limited by shares | Live |
| WONG YUEN PING PUBLIC LIGHT BUS COMPANY LIMITED | Private company limited by shares | Live |