| REFINEMENT CO., LIMITED | Private company limited by shares | Dissolved |
| CHI DAY REFINEMENT CO., LIMITED | Private company limited by shares | Live |
| REFINEMENT DEV. CO., LIMITED | Private company limited by shares | Dissolved |
| WENDA REFINEMENT CO., LIMITED | Private company limited by shares | Live |
| FANGDE GOLD REFINEMENT COMPANY LIMITED | Private company limited by shares | Dissolved |
| FANGDE GOLD REFINEMENT COMPANY LIMITED | Private company limited by shares | Dissolved |
| REFINEMENT ELECTRIC INTERNATIONAL GROUP (H.K.) LIMITED | Private company limited by shares | Dissolved |
| MARBLE REFINEMENT LIMITED | Private company limited by shares | Live |
| REFINEMENT OPTICAL MANUFACTURING COMPANY, LIMITED | Private company limited by shares | Live |
| REFINEMENT TRADING LIMITED | Private company limited by shares | Dissolved |
| REFINEMENT TRIUMPH LIMITED | Private company limited by shares | Live |
| REFINEMENTS INTERNATIONAL TRADE LIMITED | Private company limited by shares | Dissolved |