| 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 |