| SMARTS COMPANY LIMITED | Private company limited by shares | Dissolved |
| Dog Smarts Limited | Private company limited by shares | Dissolved |
| SMARTS (ASIA) LIMITED | Private company limited by shares | Live |
| SMARTS CONSULTANCY LIMITED | Private company limited by shares | Live |
| SMARTSCORE INVESTMENT LIMITED | Private company limited by shares | Dissolved |
| SMARTSEA INTERNATIONAL (HK) CO., LIMITED | Private company limited by shares | Live |
| SMART-SECURITY LIMITED | Private company limited by shares | Dissolved |
| Smartshop Limited | Private company limited by shares | Live |
| SmartShopping Limited | Private company limited by shares | Live |
| Smartsila Limited | | Live |
| SMARTSILK GARMENTS LIMITED | Private company limited by shares | Dissolved |
| SMARTSINO LIMITED | Private company limited by shares | Live |
| SmartSkill Limited | Private company limited by shares | Dissolved |
| Smartsku Limited | | Live |
| SMARTSOAR LIMITED | Private company limited by shares | Dissolved |
| ASIA SMARTSOFT COMPANY LIMITED | Private company limited by shares | Live |
| SMARTSOFT CO., LIMITED | Private company limited by shares | Live |
| SMARTSOFT ENTERPRISES LIMITED | Private company limited by shares | Live |
| SMARTSOFT SYSTEM COMPANY LIMITED | Private company limited by shares | Live |
| SMARTSOFT TECHNOLOGY LIMITED | Private company limited by shares | Live |
| SMART-SOLUTION GROUP LIMITED | Private company limited by shares | Live |
| SMARTSOME LIMITED | Private company limited by shares | Dissolved |
| SMARTSON ENTERPRISES LIMITED | Private company limited by shares | Dissolved |
| SMARTSON INVESTMENTS LIMITED | Private company limited by shares | Dissolved |
| SMARTSON PROPERTIES LIMITED | Private company limited by shares | Dissolved |
| SMARTSONIC LIMITED | Private company limited by shares | Live |
| SMARTSONIC HK LIMITED | Private company limited by shares | Live |
| Smartsourcing Holdings Limited | Private company limited by shares | Live |
| SmartSpace Limited | Private company limited by shares | Live |
| SmartSpace Systems Limited | Private company limited by shares | Live |
| SMARTSQUARE.COM LIMITED | Private company limited by shares | Dissolved |
| SMARTSTATION INTERNATIONAL LIMITED | Private company limited by shares | Live |
| Smartstone Minerals Limited | | Live |
| SmartStone Systems Limited | Private company limited by shares | Live |
| WORKABLE SMARTSTORE LIMITED | Private company limited by shares | Live |
| SmartStream Technologies (Hong Kong) Limited | Private company limited by shares | Live |
| SMARTSTRONG INDUSTRIAL (HK) CO., LIMITED | Private company limited by shares | Live |
| SmartStyle Limited | Private company limited by shares | Live |
| SMARTSURE LIMITED | Private company limited by shares | Dissolved |
| SMARTSURE LIMITED | Private company limited by shares | Live |
| SmartSyn Technology Limited | | Live |
| SMARTSYS LIMITED | Private company limited by shares | Live |