| SMARTEST COMPANY LIMITED | Private company limited by shares | Live |
| Smartest HK Limited | | Live |
| SMARTEST ASIA LIMITED | | Live |
| Smartest Choice Beauty Company Limited | Private company limited by shares | Live |
| SMARTEST EDUCATION CENTRE COMPANY LIMITED | Private company limited by shares | Live |
| Smartest Electronics Co., Limited | Private company limited by shares | Live |
| SMARTEST WAY INVESTMENT LIMITED | Private company limited by shares | Dissolved |
| Smartest Investment Limited | Private company limited by shares | Live |
| SmarTest Technology Co., Limited | Private company limited by shares | Live |
| SMARTEST TECHNOLOGY (HONGKONG) CO., LIMITED | Private company limited by shares | Live |