| SMARTWISH HK LIMITED | Private company limited by shares | Live |
| SMARTWORK LIMITED | Private company limited by shares | Live |
| SMARTWORKS LIMITED | Private company limited by shares | Dissolved |
| SMARTWORTH LIMITED | Private company limited by shares | Live |
| SMARTX LIMITED | Private company limited by shares | Live |
| SMARTXON LIMITED | Private company limited by shares | Dissolved |
| Smartxz Limited | Private company limited by shares | Dissolved |
| SMARTY LIMITED | Private company limited by shares | Dissolved |
| SMARTY LIMITED | Private company limited by shares | Dissolved |
| SMARTY TOP LIMITED | Private company limited by shares | Live |
| Smarty Company Limited | Private company limited by shares | Live |
| Smarty Hub Limited | Private company limited by shares | Live |
| ASIA SMARTY LIMITED | Private company limited by shares | Live |
| SMARTY ENTERPRISES LIMITED | Private company limited by shares | Dissolved |
| Smart-YanGene Limited | | Live |
| SMARTYEAR LIMITED | Private company limited by shares | Dissolved |
| SMARTYEAR ENTERPRISES LIMITED | Private company limited by shares | Dissolved |
| SMARTYET LIMITED | Private company limited by shares | Live |
| SmartyLife HK Limited | | Live |
| Smartypants Celebrations Limited | Private company limited by shares | Live |
| SMARTYPE LIMITED | Private company limited by shares | Dissolved |
| SMARTZEN LIMITED | Private company limited by shares | Live |
| SmartZEO Limited | Private company limited by shares | Live |
| ShenZhen Smart-Zone Technology Limited | Private company limited by shares | Live |
| S-Marvel HK Holding Limited | Private company limited by shares | Live |
| SMAS CO., LIMITED | Private company limited by shares | Dissolved |
| SMAS INTERNATIONAL LIMITED | Private company limited by shares | Dissolved |
| TOP SMASH LIMITED | Private company limited by shares | Live |
| SMASH Company Limited | Private company limited by shares | Dissolved |
| Smash Limited | Private company limited by shares | Live |
| Smash SK Limited | | Live |
| SMASH THE HOUSE AGENCY HONGKONG LIMITED | Private company limited by shares | Live |
| Smash Factor Limited | | Live |
| SMASH & GRAB MARKETING LIMITED | Private company limited by shares | Live |
| Smash Lead Hong Kong Limited | Private company limited by shares | Live |
| SMASH INTERNATIONAL LIMITED | Private company limited by shares | Dissolved |
| SMASH Production Limited | Private company limited by shares | Live |
| SMASH SOFTWARE LIMITED | Private company limited by shares | Dissolved |
| SMASH SPORTS LIMITED | Private company limited by shares | Live |
| Smash Hong-Kong Tennis academy Limited | | Live |
| Lucky Smash (Tsuen Wan) Limited | Private company limited by shares | Live |
| SMASHED GROUP LIMITED | Private company limited by shares | Live |
| SMASHING LIMITS LIMITED | Private company limited by shares | Live |
| SMASOURCE LIMITED | Private company limited by shares | Live |
| SMASTER CORP. LIMITED | Private company limited by shares | Live |
| Smatacl Limited | Private company limited by shares | Live |
| Smate Solutions Technology Co., Limited | Private company limited by shares | Live |
| SMATEC HK LIMITED | Private company limited by shares | Live |
| Smatek Electronics Limited | Private company limited by shares | Live |
| TAIWAN SMATER AIR-PRESS MACHINE LIMITED | Company limited by guarantee | Dissolved |
| SMATER TRADING LIMITED | Private company limited by shares | Live |
| SMATON LIMITED | Private company limited by shares | Live |
| MARGT SMATT PROMOTIONAL GIFTS LIMITED | Private company limited by shares | Live |
| PCCW SMATV LIMITED | Private company limited by shares | Dissolved |
| SMATV TECHNOLOGY LIMITED | Private company limited by shares | Dissolved |
| SMAX COMPANY LIMITED | Private company limited by shares | Live |
| SMAX INC LIMITED | Private company limited by shares | Live |
| S-MAX Gift Co., Limited | Private company limited by shares | Live |
| SMAYLIT CONSULTING LIMITED | Private company limited by shares | Live |
| S.M.B Entertainment Limited | | Live |
| SMBF INDUSTRIAL CORPORATION LIMITED | Private company limited by shares | Live |
| SMBG INTERNATIONAL TRADING COMPANY LIMITED | | Live |
| S.M.BiCom HK Limited | Private company limited by shares | Live |
| SMBTP LIMITED | Private company limited by shares | Live |
| SMC-Alliance Limited | Private company limited by shares | Live |
| HONGKONG SMCI CO., LIMITED | Private company limited by shares | Live |
| SMC-One Limited | | Live |
| S.M.Consulting Limited | Private company limited by shares | Live |
| SMCP Asia Limited | Private company limited by shares | Live |
| SMCP Fashion Limited | | Live |
| SMCP HONG KONG LIMITED | Private company limited by shares | Live |
| SMCR Limited | Private company limited by shares | Live |
| SMCS GROUP ASIA LIMITED | Private company limited by shares | Live |
| SMCY EDUCATION LIMITED | Private company limited by shares | Live |
| COWELL S.M.D LIMITED | Private company limited by shares | Dissolved |
| SMDA Capital Limited | Private company limited by shares | Live |
| SMDFUSE CO., LIMITED | Private company limited by shares | Live |
| SMDI COMPANY LIMITED | Private company limited by shares | Dissolved |
| SMDI COMPANY LIMITED | Private company limited by shares | Live |
| S.M.D.I.I.I.E. LIMITED | Private company limited by shares | Live |
| SMD-SOLUTIONS LIMITED | Private company limited by shares | Live |
| SMDV Finance Limited | Private company limited by shares | Live |
| GLOBAL (SME) FINANCING CONSULTANCY LIMITED | Private company limited by shares | Dissolved |
| S.me Plus Limited | Private company limited by shares | Live |
| SME1 LIMITED | Private company limited by shares | Dissolved |
| SMEAL LIMITED | Private company limited by shares | Live |
| SMEATON COMPANY LIMITED | Private company limited by shares | Dissolved |
| U. SMEC LIMITED | Private company limited by shares | Dissolved |
| SMEC HK LIMITED | Private company limited by shares | Dissolved |
| SMEC LIMITED | Private company limited by shares | Live |
| SMEC ASIA LIMITED | Private company limited by shares | Live |
| SMEC CERTIFICATION COMPANY LIMITED | Private company limited by shares | Live |
| SMECARE LIMITED | Private company limited by shares | Dissolved |
| SMECARE.COM LIMITED | Private company limited by shares | Dissolved |
| SMECO LIMITED | Private company limited by shares | Dissolved |
| SME-CONNECT.COM LIMITED | Private company limited by shares | Dissolved |
| SMED ASIA LIMITED | Private company limited by shares | Dissolved |
| SHENZHEN SMED TECHNOLOGY LIMITED | Private company limited by shares | Live |
| SMEDA IMPORT & EXPORT CO., LIMITED | Private company limited by shares | Live |
| SMEDENT GROUP INTERNATIONAL LIMITED | Private company limited by shares | Live |