| POLYU ENTERPRISES LIMITED | Private company limited by shares | Live |
| POLYU MILESAA LIMITED | Company limited by guarantee | Live |
| POLYU RESEARCH LIMITED | Private company limited by shares | Live |
| POLYUE GAS APPLIANCES COMPANY LIMITED | Private company limited by shares | Dissolved |
| POLYU-HKCYBERU ALUMNI ASSOCIATION LIMITED | Company limited by guarantee | Live |
| POLY-UNI LIMITED | Private company limited by shares | Dissolved |
| POLY-UNION LIMITED | Private company limited by shares | Dissolved |
| POLYUNION LIMITED | Private company limited by shares | Dissolved |
| POLY-UNION LIMITED | Private company limited by shares | Live |
| POLYUNIT CONSULTANTS LIMITED | Private company limited by shares | Dissolved |
| POLYUNIT ENTERPRISES LIMITED | Private company limited by shares | Dissolved |
| POLYUNIT GARMENT LIMITED | Private company limited by shares | Dissolved |
| POLYUNIT INTERNATIONAL LIMITED | Private company limited by shares | Dissolved |
| POLYUNIT PROPERTIES LIMITED | Private company limited by shares | Live |
| POLYUNIT PROPERTY LIMITED | Private company limited by shares | Live |
| POLYUNIT RESOURCES LIMITED | Private company limited by shares | Live |
| POLY-UP LIMITED | Private company limited by shares | Dissolved |
| ASIAN JIAGAO POLYURETHANE TECHNOLOGY GRADUATE STUDIES LIMITED | Private company limited by shares | Live |
| ESL POLYURETHANES (HK) CO., LIMITED | Private company limited by shares | Live |
| STONEBRIDGE POLYURETHANES (CHINA) LIMITED | Private company limited by shares | Live |