| S.M. YAO & COMPANY LIMITED | Private company limited by shares | Dissolved |
| S.M. LEE ENTERPRISES LIMITED | Private company limited by shares | Dissolved |
| S.M. OFFSET LIMITED | Private company limited by shares | Dissolved |
| SM365 Limited | Private company limited by shares | Live |
| Sports Med Asia (S.M.A.) Company Limited | | Live |
| SMAAT LIMITED | Private company limited by shares | Dissolved |
| SMAB Limited | Private company limited by shares | Live Commenced dormancy on 24-Apr-2014 |
| SMAB (HONG KONG) LIMITED | Private company limited by shares | Live |
| SMAC LIMITED | Private company limited by shares | Dissolved |
| SMAC CHINA LIMITED | Private company limited by shares | Live |
| H.K S-MAC CO., LIMITED | Private company limited by shares | Live |
| SMAC MACHINERY ENTERPRISES CO., LIMITED | Private company limited by shares | Dissolved |
| SMAC Computing Company Limited | Private company limited by shares | Live |
| HK SMAC INTERNATIONAL LIMITED | Private company limited by shares | Live |
| SMAC INTERNATIONAL CO., LIMITED | Private company limited by shares | Live |
| SMAC MACHINERY LIMITED | Private company limited by shares | Live |
| Smacare Limited | Private company limited by shares | Live |
| SMACH LIMITED | Private company limited by shares | Live |
| SMACK CLOTHING LIMITED | Private company limited by shares | Dissolved |
| SMACK TECHNOLOGY LIMITED | Private company limited by shares | Live |
| SMACKABIE LIMITED | Private company limited by shares | Live |
| SMACON ELECTRONICS LIMITED | Private company limited by shares | Live |
| SmacQ Green Technology (HK) Co., Limited | | Live |
| S.MACROCOSM INTERNATIONAL MESSE CO., LIMITED | Private company limited by shares | Live |
| SMACTIO CO., LIMITED | Private company limited by shares | Live |
| SMADA LIMITED | Private company limited by shares | Live |
| SMADE CO., LIMITED | Private company limited by shares | Live |
| NINGBO SMADE CO., LIMITED | | Live |
| Smade International Limited | Private company limited by shares | Live |
| SMADE MANAGEMENT SERVICE LIMITED | | Live |
| GERMANY SMADER CHEMICAL GROUP LIMITED | Private company limited by shares | Dissolved |
| GERMANY SMADER CHEMICAL INDUSTRY HOLDING GROUP LIMITED | Private company limited by shares | Dissolved |
| SMADER TECHNOLOGY LIMITED | Private company limited by shares | Live |
| SMADL CO., LIMITED | Private company limited by shares | Live |
| SMAEKKYS HOLDING LIMITED | Private company limited by shares | Live |
| SMAF-TECH LIMITED | Private company limited by shares | Live |
| SMAgam Consulting Limited | Private company limited by shares | Live |
| SMAHI INTERNATIONAL CO., LIMITED | Private company limited by shares | Live |
| SMAID FURNITURE CO., LIMITED | Private company limited by shares | Live |
| Smail Daring Limited | Private company limited by shares | Live |
| Smain Limited | | Live |
| SMAITTE INT'L GROUP (HONGKONG) CO., LIMITED | Private company limited by shares | Dissolved |
| SMAJ 18 LIMITED | Private company limited by shares | Live |
| Germany Smak Bearing Group Co., Limited | | Live |
| SMAK GLOBAL LIMITED | Private company limited by shares | Live |
| SMAK TECHNOLOGY (HK) CO., LIMITED | Private company limited by shares | Live |
| HONGKONG SMAK JEWELRY (GROUP) CO., LIMITED | Private company limited by shares | Live |
| SMAK INDUSTRIES CO., LIMITED | Private company limited by shares | Live |
| SMAKAFORN INVESTMENTS LIMITED | Private company limited by shares | Dissolved |
| Smakeen Limited | Private company limited by shares | Live |
| SMAKTION ELE. CO., LIMITED | Private company limited by shares | Dissolved |
| H. SMAL LIMITED | Private company limited by shares | Dissolved |
| SMALAND HK LIMITED | Private company limited by shares | Dissolved |
| SMALITE LED LIMITED | Private company limited by shares | Dissolved |
| BIG AND SMALL COMPANY LIMITED | Private company limited by shares | Dissolved |
| SMALL COMPANY LIMITED | Private company limited by shares | Dissolved |
| A SMALL COMPANY LIMITED | Private company limited by shares | Live |
| Small Fry Limited | Private company limited by shares | Live |
| BIG AND SMALL COMPANY LIMITED | Private company limited by shares | Live |
| HK HU TAO SMALL LIMITED | Private company limited by shares | Live |
| SMALL JAN LIMITED | | Live |
| SMALL AI LIMITED | | Live |
| SMALL RED CAT LIMITED | | Live |
| Small Abalone Limited | | Live |
| CHINA ACADEMY FOR SMALL AND MEDIUM ENTERPRISES LIMITED | Company limited by guarantee | Dissolved |
| SMALL AND MEDIUM ENTERPRISES ACADEMY LIMITED | Private company limited by shares | Dissolved |
| SMALL MAMMON ENTERPRISES ADVISER LIMITED | Private company limited by shares | Dissolved |
| Small Animal Trade Limited | | Live |
| HK FASHION SMALL FEIFEI APPAREL LIMITED | Private company limited by shares | Live |
| HK FASHION SMALL FEIFEI APPAREL LIMITED | Private company limited by shares | Live |
| SKYWORTH SMALL ELECTRICAL APPLIANCE HOLDING LIMITED | Private company limited by shares | Dissolved |
| TOP-SMART SMALL APPLIANCE INT'L (H.K) LIMITED | Private company limited by shares | Live |
| WUXI XIAOTIANE SMALL APPLIANCE LIMITED | Private company limited by shares | Live |
| SANJIAO SMALL APPLIANCES LIMITED | Private company limited by shares | Dissolved |
| Happy Small Apps Limited | Private company limited by shares | Live |
| Small Batch Company Limited | Private company limited by shares | Live |
| SMALL & BETTER BUSINESS LIMITED | Private company limited by shares | Dissolved |
| Small Bites Prince Limited | Private company limited by shares | Live |
| SMALL BRIDGE INDUSTRY CO., LIMITED | Private company limited by shares | Dissolved |
| SMALL BROWN BOX LEARNING PRIVATE LIMITED | Private company limited by shares | Live |
| SMALL BUSINESS CENTRE LIMITED | Private company limited by shares | Live |
| SMALL CARDIN LIMITED | Private company limited by shares | Live |
| H.K SMALL HERD CATTLE POTABLES LIMITED | Private company limited by shares | Live |
| Small Ear Group (China) Co., Limited | Private company limited by shares | Live |
| SMALL KID LIGHTING (CHINA) LIMITED | Private company limited by shares | Dissolved |
| SIEMOASPERFECT SMALL APPLIANCE PRODUCT (CHINA) LIMITED | Private company limited by shares | Dissolved |
| SMALL SWAN CHUWEI LIMITED | Private company limited by shares | Dissolved |
| Small Commodity City Trading Co., Limited | Private company limited by shares | Live |
| CHINA SMALL CITY INVESTMENT DEVELOPMENT LIMITED | Private company limited by shares | Dissolved |
| Small Univ City Limited | | Live |
| Small Elephant Cleaning Limited | | Live |
| HK SMALL CHILDE GARDEN CLOTHES CO., LIMITED | Private company limited by shares | Dissolved |
| SMALL PLANE CLUB IN CHINA CO., LIMITED | Private company limited by shares | Live |
| SMALL CO., LIMITED | Private company limited by shares | Dissolved |
| SMALL BULLY ELECTRIC APPLIANCE CO., LIMITED | Private company limited by shares | Live |
| BOCHUANG SMALL BUSINESS FINANCIAL CO., LIMITED | Private company limited by shares | Live |
| Small Luxury Hotels of China Co., Limited | Private company limited by shares | Live |
| SMALL LEOPARD ELECTRONICS CO., LIMITED | Private company limited by shares | Live |
| HK SMALL SPIRIT ASTUTE GROUP CO., LIMITED | Private company limited by shares | Dissolved |
| SMALL ROCK INVESTMENT CO., LIMITED | Private company limited by shares | Live |