| WAISAM MATERIAL LIMITED | | Live |
| Shanghai Auspicious Curtain Wall Decoration Material Limited | Private company limited by shares | Live |
| WALTER MATERIAL LIMITED | Private company limited by shares | Live |
| WeeTect Material Limited | Private company limited by shares | Live |
| CAC WELCO MATERIAL LIMITED | Private company limited by shares | Dissolved |
| WELL MATERIAL LIMITED | Private company limited by shares | Dissolved |
| WELLBORNE MATERIAL COMPANY LIMITED | Private company limited by shares | Live |
| WELLKNOWN PLASTIC MATERIAL LIMITED | Private company limited by shares | Live |
| WELLS MATERIAL COMPANY LIMITED | Private company limited by shares | Live |
| Willpower Material Limited | Private company limited by shares | Live |
| WING LEE MATERIAL COMPANY LIMITED | Private company limited by shares | Live |
| WING TAK MATERIAL LIMITED | Private company limited by shares | Live |
| WING MING RAW MATERIAL LIMITED | Private company limited by shares | Dissolved |
| SAN WING SHOE MATERIAL COMPANY LIMITED | Private company limited by shares | Dissolved |
| WING'S MATERIAL COMPANY LIMITED | Private company limited by shares | Live |
| WING'S MACHINERY & MATERIAL LIMITED | Private company limited by shares | Dissolved |
| WINLAND CONSTRUCTION MATERIAL COMPANY LIMITED | Private company limited by shares | Live |
| WINPOWER FIT OUT MATERIAL COMPANY LIMITED | | Live |
| WISDOM NEW MATERIAL LIMITED | Private company limited by shares | Live |
| HING WONG MATERIAL ENGINEERING COMPANY LIMITED | Private company limited by shares | Live |
| HANG LEE ELECTRIC WORKS & MATERIAL LIMITED | Private company limited by shares | Live |
| SIN XING ADVANCED MATERIAL LIMITED | Private company limited by shares | Live |
| XINGDA MATERIAL INDUSTRY CO., LIMITED | Private company limited by shares | Dissolved |
| Xinghe New Material Trading Limited | | Live |
| SIMBEL (XINTANG) CONSTRUCTION MATERIAL COMPANY LIMITED | Private company limited by shares | Live |
| YANXIN NEW MATERIAL CO., LIMITED | Private company limited by shares | Dissolved |
| YESIN MATERIAL LIMITED | Private company limited by shares | Live |
| Yihe New Material Co., Limited | | Live |
| YING CHENG MATERIAL LIMITED | | Live |
| YouKen Material Limited | Private company limited by shares | Live |
| HK OUPAI YOUSHI NEW MATERIAL LIMITED | Private company limited by shares | Live |
| XIN YUAN MATERIAL CO., LIMITED | Private company limited by shares | Live |
| XIN YUAN PRECISION MATERIAL HK CO., LIMITED | Private company limited by shares | Live |
| Xin Sheng Yuan Shipping Material Co., Limited | | Live |
| SAN YUAN SHOES MATERIAL CO., LIMITED | | Live |
| Liang yuan shoes material Co., Limited | Private company limited by shares | Live |
| YuanHong Shoe Material HK Limited | Private company limited by shares | Live |
| Yunda New Material Limited | | Live |
| Zebra New Material Limited | Private company limited by shares | Live |
| HK ZHANSONG SHOES MATERIAL LIMITED | Private company limited by shares | Live |
| Zhejiang Xuyi New Material Tochnology Limited | Private company limited by shares | Live |
| ZHENG FEI MATERIAL LIMITED | Private company limited by shares | Live |
| HUA ZHENG NEW MATERIAL (HONG KONG) LIMITED | Private company limited by shares | Live |
| Zhenyu Shoe Material Limited | Private company limited by shares | Live |
| ZHONGHONG NEW MATERIAL CO., LIMITED | Private company limited by shares | Live |
| Zhongnanhai Material Supply Center Limited | Private company limited by shares | Live |
| Zhongrun New Material Limited | Private company limited by shares | Live |
| HK ZHONGSHENG NEW MATERIAL LIMITED | Private company limited by shares | Dissolved |
| JIAXING ZHONGTAI NEW MATERIAL CO., LIMITED | | Live |
| Zhongxun New Material Company Limited | Private company limited by shares | Live |
| MATERIALAB CONSULTANTS LIMITED | Private company limited by shares | Live |
| CG MATERIAL&EQUIPMENT TECHNOLOGY CO., LIMITED | Private company limited by shares | Live |
| MATERIALEX LIMITED | Private company limited by shares | Dissolved |
| Well-Being Material(HK) Limited | | Live |
| MATERIALISE LIMITED | Private company limited by shares | Live |
| MATERIALIST LIMITED | Private company limited by shares | Live |
| Materialization Limited | Private company limited by shares | Live |
| Materialize Investments Limited | Private company limited by shares | Dissolved |
| K. WAH MATERIALS LIMITED | Private company limited by shares | Live |
| SUN FAT MATERIALS LIMITED | Private company limited by shares | Live |
| B. C. D. MATERIALS LIMITED | Private company limited by shares | Dissolved |
| B & P MATERIALS LIMITED | Private company limited by shares | Dissolved |
| OK MATERIALS LIMITED | Private company limited by shares | Live |
| EPO MATERIALS LIMITED | Private company limited by shares | Dissolved |
| C-Z MATERIALS LIMITED | Private company limited by shares | Live |
| HNC MATERIALS LIMITED | Private company limited by shares | Dissolved |
| DS MATERIALS LIMITED | Private company limited by shares | Live |
| GMG Materials Limited | Private company limited by shares | Live |
| RMC Materials Limited | Private company limited by shares | Dissolved |
| SPC MATERIALS LIMITED | Private company limited by shares | Live |
| THT NEW MATERIALS LIMITED | Private company limited by shares | Dissolved |
| WSH Materials Limited | Private company limited by shares | Live |
| GFG RAW MATERIALS LIMITED | Private company limited by shares | Live |
| EPO MATERIALS LIMITED | Private company limited by shares | Dissolved |
| MTH Materials Limited | Private company limited by shares | Live |
| JFD Materials Limited | Private company limited by shares | Dissolved |
| MATERIALS LIMITED | Private company limited by shares | Live |
| GNS MATERIALS LIMITED | Private company limited by shares | Live |
| V & F MATERIALS LIMITED | Private company limited by shares | Dissolved |
| HK NEW MATERIALS LIMITED | Private company limited by shares | Live |
| PUI MEI MATERIALS LIMITED | Private company limited by shares | Live |
| SKS MATERIALS LIMITED | Private company limited by shares | Live |
| Wah Nam New Materials Company Limited | Private company limited by shares | Live |
| LI DE NEW MATERIALS LIMITED | Private company limited by shares | Live |
| H & A MATERIALS LIMITED | Private company limited by shares | Live |
| C&D MATERIALS LIMITED | Private company limited by shares | Live |
| Fu Pak Materials Company Limited | Private company limited by shares | Live |
| RT New Materials Limited | Private company limited by shares | Live |
| Jin Lai Materials Limited | Private company limited by shares | Live |
| TAT KEE MATERIALS LIMITED | Private company limited by shares | Live |
| Yuk Tat Materials Company Limited | Private company limited by shares | Live |
| FU RI JIN Materials HK Limited | Private company limited by shares | Live |
| HY Materials Company Limited | Private company limited by shares | Live |
| WE MATERIALS LIMITED | Private company limited by shares | Live |
| Ace Materials Limited | Private company limited by shares | Live |
| K & C Materials Limited | Private company limited by shares | Live |
| XAK New Materials Limited | Private company limited by shares | Live |
| PAP MATERIALS LIMITED | Private company limited by shares | Live |
| M&J Materials Limited | Private company limited by shares | Live |
| KC MATERIALS LIMITED | Private company limited by shares | Live |