| LK SMART MANUFACTURING COMPANY LIMITED | Private company limited by shares | Live |
| BEST SMART MANUFACTURING LIMITED | Private company limited by shares | Dissolved |
| SMART POINT MANUFACTURING LIMITED | Private company limited by shares | Dissolved |
| SMARTECH MANUFACTURING LIMITED | Private company limited by shares | Live |
| SMARTLITE MANUFACTURING LIMITED | Private company limited by shares | Live |
| SMARTLITE (DONGGUAN) MANUFACTURING LIMITED | Private company limited by shares | Dissolved |
| SMARTOY MANUFACTURING COMPANY LIMITED | Private company limited by shares | Dissolved |
| SMART-TECH MANUFACTURING LIMITED | Private company limited by shares | Live |
| YAT SUN SOAP MANUFACTURING COMPANY, LIMITED | Private company limited by shares | Dissolved |
| SOAR MANUFACTURING LIMITED | Private company limited by shares | Dissolved |
| SOL-LITE MANUFACTURING COMPANY LIMITED | Private company limited by shares | Live |
| HEE MANUFACTURING & SOLUTION LIMITED | Private company limited by shares | Dissolved |
| ADVANCED MANUFACTURING SOLUTION LIMITED | Private company limited by shares | Dissolved |
| JKL Manufacturing Solutions Limited | Private company limited by shares | Live |
| P2P Manufacturing Solutions Limited | Private company limited by shares | Live |
| DX Manufacturing Solutions Limited | Private company limited by shares | Live |
| IC MANUFACTURING SOLUTIONS CO. LIMITED | Private company limited by shares | Live |
| VTECH ADVANCED MANUFACTURING SOLUTIONS COMPANY LIMITED | Private company limited by shares | Live |
| ASIA MANUFACTURING SOLUTIONS LIMITED | Private company limited by shares | Live |
| BRECONRIDGE MANUFACTURING SOLUTIONS (ASIA) LIMITED | Private company limited by shares | Dissolved |
| MANUFACTURING & BUSINESS SOLUTIONS LIMITED | Private company limited by shares | Dissolved |
| STI Certified Manufacturing Solutions Limited | Private company limited by shares | Live |
| OPTIMAS MANUFACTURING SOLUTIONS LIMITED | Private company limited by shares | Dissolved |
| Soul Manufacturing Limited | Private company limited by shares | Live |
| SOUNDO TEC MANUFACTURING LIMITED | Private company limited by shares | Live |
| SOUNDTECH MANUFACTURING COMPANY LIMITED | Private company limited by shares | Live |
| SOUNDWELL MANUFACTURING COMPANY LIMITED | Private company limited by shares | Dissolved |
| SOUTHERN MANUFACTURING COMPANY LIMITED | Private company limited by shares | Dissolved |
| SOUTHERN CROSS HAT MANUFACTURING LIMITED | Private company limited by shares | Dissolved |
| ELEGANCE MANUFACTURING (SPAIN) LIMITED | Private company limited by shares | Live |
| SPECTRUM MANUFACTURING LIMITED | Private company limited by shares | Dissolved |
| SPEEDER MANUFACTURING COMPANY LIMITED | Private company limited by shares | Dissolved |
| SPLENDID MANUFACTURING LIMITED | Private company limited by shares | Dissolved |
| RS SPORTS MANUFACTURING COMPANY LIMITED | Private company limited by shares | Live |
| IVY SPORTSWEAR MANUFACTURING LIMITED | Private company limited by shares | Dissolved |
| MDH SPORTSWEAR MANUFACTURING LIMITED | Private company limited by shares | Dissolved |
| SDO SPORTSWEAR MANUFACTURING LIMITED | Private company limited by shares | Live |
| SHELDON SPORTSWEAR MANUFACTURING COMPANY LIMITED | Private company limited by shares | Dissolved |
| STARS SPORTSWEAR MANUFACTURING LIMITED | Private company limited by shares | Dissolved |
| ON THE SPOT MANUFACTURING LIMITED | Private company limited by shares | Live |
| FAIR SQUARE MANUFACTURING COMPANY LIMITED | Private company limited by shares | Dissolved |
| STAR MANUFACTURING COMPANY LTD. -THE- | Private company limited by shares | Dissolved |
| Tin Star Manufacturing Limited | Private company limited by shares | Live |
| Red Star Manufacturing Limited | Private company limited by shares | Live |
| BLOOMING STAR MANUFACTURING COMPANY LIMITED | Private company limited by shares | Dissolved |
| DAILY STAR MANUFACTURING LIMITED | Private company limited by shares | Live |
| SOUTH STAR ELECTRIC MANUFACTURING LIMITED | Private company limited by shares | Dissolved |
| GLORY STAR MANUFACTURING COMPANY LIMITED | Private company limited by shares | Dissolved |
| STAR IMITATION JEWELLERY MANUFACTURING COMPANY LIMITED | Private company limited by shares | Dissolved |
| LUCKY STAR MANUFACTURING LIMITED | Private company limited by shares | Live |
| MACAU STAR MANUFACTURING LIMITED | Private company limited by shares | Dissolved |
| STAR MATRIX MANUFACTURING LIMITED | Private company limited by shares | Dissolved |
| SUN STAR PLASTIC MANUFACTURING CO LIMITED | Private company limited by shares | Live |
| STAR TOYS MANUFACTURING LIMITED | Private company limited by shares | Dissolved |
| TOYS STAR MANUFACTURING LIMITED | Private company limited by shares | Live |
| TRIPLE STAR LUGGAGE MANUFACTURING COMPANY LIMITED | Private company limited by shares | Dissolved |
| Stark Manufacturing Company Limited | Private company limited by shares | Live |
| STARLIGHT ELECTROPLATING MANUFACTURING COMPANY LIMITED | Private company limited by shares | Dissolved |
| STARLITE MANUFACTURING COMPANY, LIMITED | Private company limited by shares | Dissolved |
| STARS MANUFACTURING LIMITED | Private company limited by shares | Live |
| STARTPOINT MANUFACTURING LIMITED | Private company limited by shares | Dissolved |
| STARWOOD MANUFACTURING COMPANY LIMITED | Private company limited by shares | Live |
| Starwood Manufacturing Company Limited | | Live |
| RUNFENG STEELCRAFT MANUFACTURING COMPANY LIMITED | | Live |
| STERICOM MANUFACTURING COMPANY LIMITED | Private company limited by shares | Dissolved |
| STOWELL MANUFACTURING COMPANY LIMITED | Private company limited by shares | Dissolved |
| STREAMLINE MANUFACTURING LIMITED | Private company limited by shares | Live |
| Streamline Manufacturing Solutions Limited | | Live |
| EASY STRONG MANUFACTURING COMPANY LIMITED | Private company limited by shares | Dissolved |
| SUCCESS MANUFACTURING LIMITED | Private company limited by shares | Live |
| MEGA SUCCESS MANUFACTURING COMPANY LIMITED | Private company limited by shares | Dissolved |
| SHENZHEN SUCCESS MANUFACTURING LIMITED | Private company limited by shares | Live |
| NEW SUEDE FOOTWEAR MANUFACTURING COMPANY LIMITED | Private company limited by shares | Live |
| WHK SUITS MANUFACTURING COMPANY LIMITED | Private company limited by shares | Dissolved |
| SUNBIRD MANUFACTURING LIMITED | Private company limited by shares | Dissolved |
| Sunbird Display Manufacturing Limited | Private company limited by shares | Live |
| SUNCO MANUFACTURING LIMITED | Private company limited by shares | Dissolved |
| SUNDAN MANUFACTURING CONSORTIUM LIMITED | Private company limited by shares | Live |
| SUNFLOWER HAT MANUFACTURING LIMITED | Private company limited by shares | Dissolved |
| SUNION MANUFACTURING LIMITED | Private company limited by shares | Live |
| SUN-KWONG MANUFACTURING COMPANY, LIMITED | Private company limited by shares | Dissolved |
| SUNLIGHT TOYS MANUFACTURING LIMITED | Private company limited by shares | Dissolved |
| SUNLIT MANUFACTURING COMPANY LIMITED | Private company limited by shares | Dissolved |
| SUNNY MANUFACTURING COMPANY LIMITED | Private company limited by shares | Dissolved |
| SUNNY MANUFACTURING LIMITED | Private company limited by shares | Dissolved |
| SUNNY MANUFACTURING ENTERPRISE LIMITED | Private company limited by shares | Dissolved |
| SUNNY HALL MANUFACTURING COMPANY LIMITED | Private company limited by shares | Dissolved |
| SUNPOWER MANUFACTURING COMPANY LIMITED | Private company limited by shares | Dissolved |
| SUNRISE FUR MANUFACTURING COMPANY LIMITED | Private company limited by shares | Dissolved |
| SUNRISE MANUFACTURING LIMITED | Private company limited by shares | Dissolved |
| SUNRISE MANUFACTURING ENTERPRISE LIMITED | Private company limited by shares | Dissolved |
| SUNSCOPE MANUFACTURING LIMITED | Private company limited by shares | Live |
| SUPER X MANUFACTURING LIMITED | Private company limited by shares | Live |
| SUPER MANUFACTURING LIMITED | Private company limited by shares | Dissolved |
| SUPER CLASS FOOTWEAR MANUFACTURING LIMITED | Private company limited by shares | Dissolved |
| Superb Manufacturing Limited | Private company limited by shares | Live |
| SUPERKNIT MANUFACTURING COMPANY LIMITED | Private company limited by shares | Dissolved |
| SUPERLEADING MANUFACTURING LIMITED | Private company limited by shares | Dissolved |
| SUPOR MANUFACTURING LIMITED | Private company limited by shares | Dissolved |
| L&J MANUFACTURING AND SUPPLY LIMITED | Private company limited by shares | Live |