| JLH MATTRESS LIMITED | Private company limited by shares | Live |
| MATTRESS HUB LIMITED | Private company limited by shares | Live |
| SANYUE MATTRESS FOAM MACHINERY CO., LIMITED | Private company limited by shares | Live |
| HK DYNASTY FURNITURE MATTRESS LIMITED | Private company limited by shares | Dissolved |
| Good Night Mattress Group Co., Limited | | Live |
| HK GOOD NIGHT MATTRESS GROUP LIMITED | Private company limited by shares | Dissolved |
| HK Timmia Group Mattress Limited | Private company limited by shares | Live |
| Hong Kong Botian Mattress Co., Limited | Private company limited by shares | Dissolved |
| Hong Kong Dreamer Mattress Co., Limited | Private company limited by shares | Live |
| HONG KONG MING & YA MATTRESS LIMITED | | Live |
| Hong Kong Sleeptreasure Mattress Co., Limited | | Live |
| Hong Kong Suibao Mattress Group Company Limited | Private company limited by shares | Live |
| MATTRESSES DIRECT LIMITED | Private company limited by shares | Dissolved |
| HK GOODNIGHT MATTRESSES CO., LIMITED | Private company limited by shares | Dissolved |
| HK GOODNIGHT MATTRESSES INDUSTRY CO., LIMITED | Private company limited by shares | Dissolved |
| HONGKONG GRANDBER MATTRESSES CO., LIMITED | Private company limited by shares | Dissolved |
| SUN SEA MATTRESSES MANUFACTURING COMPANY LIMITED | Private company limited by shares | Live |