| PAC-FUNG COEUS LIMITED | Private company limited by shares | Live |
| PAC-FUNG FEATHER COMPANY LIMITED | Private company limited by shares | Live |
| PAC-FUNG FEATHER (CHINA) LIMITED | Private company limited by shares | Live |
| PAC-FUNG FEATHER MILLS LIMITED | Private company limited by shares | Dissolved |
| PAC-FUNG FEATHER QUILTS LIMITED | Private company limited by shares | Live |
| PAC-FUNG FOUNDATION LIMITED | Company limited by guarantee | Live |
| HONG KONG PAC-FUNG FEATHER (CHINA) LIMITED | Private company limited by shares | Live |
| PAC-FUNG HOTEL SUPPLIES LIMITED | Private company limited by shares | Live |
| PAC-FUNG MANAGEMENT FUNDS COMPANY LIMITED | Private company limited by shares | Live |
| PAC-FUNG MINARDI LIMITED | Private company limited by shares | Dissolved |
| PAC-FUNG COTTON SALES COMPANY LIMITED | Private company limited by shares | Dissolved |
| PAC-FUNG (HE SHAN) LIMITED | Private company limited by shares | Live |
| PAC-FUNG STAR CAPITAL COMPANY LIMITED | Private company limited by shares | Live |
| PAC-FUNG TRADING COMPANY LIMITED | Private company limited by shares | Dissolved |