| Delta Marush Limited | Private company limited by shares | Live |
| Marushell Limited | Private company limited by shares | Live |
| MARUSHI TRADING COMPANY LIMITED | Private company limited by shares | Live |
| MARUSHIN CORPORATION HK LIMITED | | Live |
| Marushin Sun Heart (H.K.) Limited | Private company limited by shares | Live |
| MARUSHIN (HONG KONG) AND CORPORATION LIMITED | Private company limited by shares | Live |
| MARUSHIN HONG KONG LIMITED | Private company limited by shares | Live |
| MARUSHIN SANGYO (HK) CO., LIMITED | Private company limited by shares | Dissolved |
| MARUSHIN-ACE (H.K.) LIMITED | Private company limited by shares | Live |
| MARUSHO RESTAURANT LIMITED | Private company limited by shares | Dissolved |