| Foshan Advance Polishing Limited | Private company limited by shares | Live |
| ACK POLISHING CO., LIMITED | Private company limited by shares | Live |
| CHINESE SANDBLASTING AND POLISHING CO., LIMITED | Private company limited by shares | Dissolved |
| YI-LIANG POLISHING TRADING CO., LIMITED | Private company limited by shares | Live |
| TUNG FAI DIAMOND & CUTTING POLISHING COMPANY LIMITED | Private company limited by shares | Dissolved |
| YSN DIAMOND POLISHING LIMITED | Private company limited by shares | Dissolved |
| E.G. POLISHING LIMITED | Private company limited by shares | Live |
| GLORY FLOOR POLISHING LIMITED | | Live |
| SAM WO POLISHING MATERIALS (H.K.) COMPANY LIMITED | Private company limited by shares | Live |
| HONGKONG SAIYA POLISHING MATERIALS CO., LIMITED | Private company limited by shares | Live |
| KAI TAI JEWELLERY POLISHING LIMITED | Private company limited by shares | Live |
| POLISHING LOUNGE LIMITED -THE- | Private company limited by shares | Live |
| SMS POLISHING MATERIAL MANUFACTURE LIMITED | Private company limited by shares | Dissolved |
| NANPI POLISHING MATERIAL CO., LIMITED | Private company limited by shares | Live |
| Fuyan Polishing Materials Company Limited | Private company limited by shares | Live |
| GRATEFUL POLISHING MATERIALS (HOLDING) COMPANY, LIMITED | Private company limited by shares | Live |
| TAI YIP PAPER POLISHING FACTORY CO. LIMITED | Private company limited by shares | Dissolved |
| Polishing Pearls Limited | Private company limited by shares | Live |
| U-Light Professional Polishing Limited | Private company limited by shares | Live |
| NINGBO PURUI POLISHING PRODUCTS LIMITED | Private company limited by shares | Live |
| TAK SHING JEWELLERY POLISHING LIMITED | Private company limited by shares | Live |
| SAM TAT POLISHING WHEELS MANUFACTORY LIMITED | Private company limited by shares | Dissolved |