| SMILING COURAGE LIMITED | | Live |
| SMILING SUN ENTERPRISES LIMITED | Private company limited by shares | Dissolved |
| SMILING SKY ENTERTAINMENT LIMITED | Private company limited by shares | Dissolved |
| SMILING DRAGON EVENTS LIMITED | Private company limited by shares | Live |
| SMILING FACE LIMITED | Private company limited by shares | Dissolved |
| SMILING GLORY LIMITED | Private company limited by shares | Live |
| SMILING INDUSTRIAL CO., LIMITED | Private company limited by shares | Live |
| SMILING MAITREYA COMPANY LIMITED | Private company limited by shares | Live |
| SMILING ASIA PACIFIC LIMITED | Private company limited by shares | Live |
| SMILING PEAR COMPANY LIMITED | Private company limited by shares | Dissolved |
| SMILING SKY PROPERTIES LIMITED | Private company limited by shares | Live |
| SMILING ROCKS LIMITED | Private company limited by shares | Live |
| SMILING STAR BEAUTY & SLIM LIMITED | Private company limited by shares | Live |
| SMILING SOUTH LIMITED | Private company limited by shares | Dissolved |
| SMILING STAR LIMITED | Private company limited by shares | Live |
| SMILING STAR INC LIMITED | Private company limited by shares | Live |
| SMILING STAR MEDICAL COMPANY LIMITED | Private company limited by shares | Live |
| SMILING SUNSHINE COMPANY LIMITED | Private company limited by shares | Live |
| SMILING TECHNOLOGY COMPANY LIMITED | Private company limited by shares | Dissolved |
| SMILING TRADING LIMITED | Private company limited by shares | Live |
| SMILING FACE TRADING LIMITED | Private company limited by shares | Live |
| SMILING TRAVEL LIMITED | Private company limited by shares | Dissolved |
| HONGKONG SMILINGSHARKLIGHTED TECHNOLOGY COMPANY LIMITED | Private company limited by shares | Live |
| SMILINGTIME ELECTRONICAL COMPANY LIMITED | Private company limited by shares | Dissolved |
| SMILINGTIME INTERNATIONAL COMPANY LIMITED | Private company limited by shares | Dissolved |
| SMILINGTIME TECHNOLOGY CO., LIMITED | Private company limited by shares | Dissolved |
| SMILIS SHIPPING COMPANY LIMITED | Private company limited by shares | Dissolved |
| USA SMILL . TIGER PETROCHEMICAL COMPANY LIMITED | Private company limited by shares | Dissolved |
| SMILLON GROUP HOLDING LIMITED | Private company limited by shares | Live |
| smilO arte Limited | | Live |
| Smilodon Limited | Private company limited by shares | Dissolved |
| SMILODON OUTDOOR PRODUCTS CO., LIMITED | Private company limited by shares | Dissolved |
| Smilodon Digital Technology Limited | Private company limited by shares | Live |
| SMILVEN LIMITED | Private company limited by shares | Live |
| Smily Enterprise Limited | Private company limited by shares | Dissolved |