| PHUNEPPS ELECTRONIC GROUP (CHINA) CO., LIMITED | Private company limited by shares | Live |
| PHUNG BICH ENTERPRISES LIMITED | Private company limited by shares | Dissolved |
| PHA PHUNG FASHION MANUFACTURING LIMITED | Private company limited by shares | Dissolved |
| LONG PHUNG LIMITED | Private company limited by shares | Dissolved |
| PHUNG SUWAN CO., LIMITED | Private company limited by shares | Live |
| SAKYA TSECHEN PHUNTSOG CHOLING HONG KONG LIMITED | Private company limited by shares | Live |
| SAKYA TSECHEN PHUNTSOG CHOLING LIMITED | Company limited by guarantee | Live |
| Phunway (International) Technology Limited | | Live |