| PALY LIMITED | Private company limited by shares | Live |
| PALYA DEVELOPMENT COMPANY LIMITED | Private company limited by shares | Dissolved |
| USA PALYBOY INT'L FURNITURE GROUP LIMITED | Private company limited by shares | Dissolved |
| U.S.A PALYBOYS SHOES INTERNATIONAL COMPANY LIMITED | Private company limited by shares | Dissolved |
| PALYHENG LIMITED | Private company limited by shares | Dissolved |
| PALYLUCK LIMITED | Private company limited by shares | Dissolved |
| PALYOO INDUSTRIAL LIMITED | Private company limited by shares | Live |
| PALYPO LIMITED | Private company limited by shares | Dissolved |
| PALYSOUND LIMITED | Private company limited by shares | Dissolved |
| PALYSTRONG LIMITED | Private company limited by shares | Dissolved |
| PALYTONE LIMITED | Private company limited by shares | Live |
| Palyul Charitable Foundation Limited | Company limited by guarantee | Live |
| Palyul Lhatul Charity Limited | Company limited by guarantee | Live |