| EUHWA PHONG INVESTMENT CO., LIMITED | Private company limited by shares | Live |
| FULL PHONG (HONG KONG) CO., LIMITED | Private company limited by shares | Dissolved |
| KIEN PHONG (ASIA) LIMITED | Private company limited by shares | Live |
| Lao Phong Wind Power Investment Limited | | Live |
| QUANG DUC PHONG COMPANY LIMITED | Private company limited by shares | Live |
| PHONG TRADING LIMITED | Private company limited by shares | Live |
| Viet Phong Wind Power Investment Limited | | Live |
| GO PHONG WATCH COMPANY LIMITED | Private company limited by shares | Dissolved |
| PHONGPHASIN GROUP INTERNATIONAL COMPANY LIMITED | Private company limited by shares | Dissolved |
| PHONGTEX LIMITED | Private company limited by shares | Dissolved |
| PHONIC COMPANY LIMITED | Private company limited by shares | Live |
| PHONIC'S COMPANY LIMITED | Private company limited by shares | Dissolved |
| 123 Phonics Co. Limited | Private company limited by shares | Live |
| PHONICS BEST LIMITED | Private company limited by shares | Live |
| ENGLISH PHONICS LIMITED | Private company limited by shares | Dissolved |
| Phonics First Limited | Private company limited by shares | Live |
| PHONICSTEK ELECTRONIC CO., LIMITED | Private company limited by shares | Live |
| PHONIDA ELECTRONICS CO., LIMITED | Private company limited by shares | Live |
| PHONIEX GARMENT (H.K.) LIMITED | Private company limited by shares | Dissolved |
| PHONIGON MERCHANDISING CO. LIMITED | Private company limited by shares | Dissolved |
| PHONIGON TECHNOLOGY COMPANY LIMITED | Private company limited by shares | Live |
| PHONIX COMPANY LIMITED | Private company limited by shares | Live |
| PHONIX DRAGON COMPANY LIMITED | Private company limited by shares | Live |
| FRANCE HUAHUAGONGZI PHONLY TRADE (HK) INT'L LIMITED | Private company limited by shares | Dissolved |
| XIN PHONN HOLDING COMPANY LIMITED | Private company limited by shares | Dissolved |
| CHINA PHONO ELECTRIC COMPANY, LIMITED -THE- | Private company limited by shares | Dissolved |
| NEW PHONO ENTERPRISE LIMITED | Private company limited by shares | Dissolved |
| PHONOCAR INVESTMENTS LIMITED | Private company limited by shares | Dissolved |
| PHONODISC LIMITED | Private company limited by shares | Dissolved |
| PHONOGRAM COMPANY LIMITED | Private company limited by shares | Dissolved |
| CHINA PHONOGRAPH & RADIO, LTD. -THE- | Private company limited by shares | Dissolved |
| PHONOHOUSE LIMITED | Private company limited by shares | Dissolved |
| PHONOMI GROUP LIMITED | Private company limited by shares | Live |
| PHONOPIA LIMITED | Private company limited by shares | Live |
| PHONOZONE LIMITED | Private company limited by shares | Dissolved |
| PHONSION ELECTRONIC COMPANY LIMITED | Private company limited by shares | Live |
| PHONTEX ELECTRONICS LIMITED | Private company limited by shares | Dissolved |
| PHOO PO COMPANY LIMITED | Private company limited by shares | Dissolved |
| PHOOCA CONSULTANT LIMITED | Private company limited by shares | Live |
| Phooey Limited | Private company limited by shares | Live |
| PHOON LEE PILING COMPANY LIMITED | Private company limited by shares | Dissolved |
| PHOONEX TEXTILES CO., LIMITED | Private company limited by shares | Dissolved |
| SOUTH PHOONG LIMITED | | Live |
| PHOPLAN INVESTMENTS LIMITED | Private company limited by shares | Dissolved |
| PHOPPIES LIMITED | Private company limited by shares | Live |
| SKY HORIZON PHO/PRO ART LIMITED | Private company limited by shares | Live |
| PHORCUS HOLDING LIMITED | Private company limited by shares | Dissolved |
| PHORCYS GEAR LIMITED | Private company limited by shares | Live |
| Phorena Limited | Private company limited by shares | Live |
| NYFE AND PHORK LIMITED | Private company limited by shares | Live |
| PHORSE LIMITED | Private company limited by shares | Live |
| PHORTECH INC. (ASIA) LIMITED | Private company limited by shares | Live |
| PHORTUNE INTERNATIONAL GROUP COMPANY LIMITED | Private company limited by shares | Live |
| PHOS Limited | Private company limited by shares | Live |
| PHOS LIGHTING LIMITED | Private company limited by shares | Live |
| PHOS TECHNOLOGY LIMITED | Private company limited by shares | Live |
| PHOS TRADING COMPANY LIMITED | Private company limited by shares | Live |
| Guangming Phoschem Co., Limited | Private company limited by shares | Live |
| Shanghai Phoschoice Technology Co., Limited | | Live |
| Phose Film Limited | Private company limited by shares | Live |
| PHOSFAMID DEVELOPMENT & MARKETING GROUP LIMITED | Private company limited by shares | Dissolved |
| Phosphate Resources (China) Limited | Private company limited by shares | Dissolved |
| Phosphate Resources (HuaLi) Limited | Private company limited by shares | Dissolved |
| Phosphate Matrix Company Limited | Private company limited by shares | Live |
| DONG MENG HK RUN HE PHOSPHATE LIMITED | Private company limited by shares | Dissolved |
| PACIFIC PHOSPHATE COMPANY LIMITED | Private company limited by shares | Live |
| PHOSPHATE WEALTH TECHNOLOGY LIMITED | | Live |
| TIANDA PHOSPHATE LIMITED | Private company limited by shares | Live |
| USA JIAJIE PHOSPHATING CHEMICAL GROUP LIMITED | Private company limited by shares | Dissolved |
| U.S.A. MEILIN JINGANG INT'L PHOSPHATING LIMITED | Private company limited by shares | Dissolved |
| HK GAOYUN PHOSPHATING GROUP RESPONSIBILITY CO., LIMITED | Private company limited by shares | Live |
| U.K SHIDANLI PHOSPHATIZATION INT'L GROUP LIMITED | Private company limited by shares | Dissolved |
| GREECE PAPULUOSI PHOSPHATIZATION INDUSTRY GROUP LIMITED | Private company limited by shares | Dissolved |
| Phospherus Limited | Private company limited by shares | Live |
| CHINA PHOSPHERUS FILM LIMITED | Private company limited by shares | Live |
| Phospherus Education Consultancy Company Limited | | Live |
| PHOSPHERUS LIGHTING CO., LIMITED | Private company limited by shares | Live |
| PHOSPHERUS MARITIME LIMITED | Private company limited by shares | Live |
| BEIJING ZHONGNONG PHOSPHORIZATION INT'L GROUP TRADING LIMITED | Private company limited by shares | Dissolved |
| GERMANY RED BAOMA PHOSPHORIZATION (CHINA) TECHNOLOGY GROUP LIMITED | | Live |
| USA JIAJI PHOSPHORIZATION HOLDING GROUP LIMITED | Private company limited by shares | Dissolved |
| USA JIAJI PHOSPHORIZATION IMPORT&EXPORT INT'L GROUP (YANTAI) LIMITED | Private company limited by shares | Dissolved |
| YUNNAN PHOSPHORIZATION (HK) JOINT VENTURE LIMITED | Private company limited by shares | Dissolved |
| USA CARGILL PHOSPHORIZATION INDUSTRY GROUP LIMITED | Private company limited by shares | Dissolved |
| USA CARGILL PHOSPHORIZATION INDUSTRY GROUP LIMITED | Private company limited by shares | Dissolved |
| FINLAND AOLANLA INT'L PHOSPHORIZATION GROUP LIMITED | Private company limited by shares | Dissolved |
| USA JIAJI INT'L PHOSPHORIZATION IMPORT&EXPORT GROUP LIMITED | Private company limited by shares | Dissolved |
| USA JIAJI PHOSPHORIZATION INT'L GROUP LIMITED | Private company limited by shares | Dissolved |
| ZHONNONG PHOSPHORIZATION INT'L IMPORT&EXPORT GROUP LIMITED | Private company limited by shares | Dissolved |
| NORWAY JINLIWEI INT'L PHOSPHORIZATION GROUP LIMITED | Private company limited by shares | Dissolved |
| YUNNAN SANHUAN JIAJI PHOSPHORIZATION FERTILIZER LIMITED | Private company limited by shares | Live |
| PHOSWIRE LIMITED | Private company limited by shares | Live |
| Photalk Limited | Private company limited by shares | Dissolved |
| Photalk Studio Limited | Private company limited by shares | Live |
| photALL Limited | Private company limited by shares | Live |
| PHOTECH COMPANY LIMITED | Private company limited by shares | Live |
| NANJING PHOTEL COMMUNICATION TECH CO., LIMITED | Private company limited by shares | Live |
| Photiart Production Limited | Private company limited by shares | Live |
| Photic Technology Limited | Private company limited by shares | Live |
| Photid Limited | Private company limited by shares | Live |