| SHANGHAI SMILER CHEMICAL CO., LIMITED | Private company limited by shares | Live |
| Smiler Group Co., Limited | | Live |
| SMILER CORPORATION LIMITED | Private company limited by shares | Live |
| HongKong Smiler Vape Technology Co., Limited | | Live |
| SMILER INTERNATIONAL LIMITED | Private company limited by shares | Live |
| SMILER INTERNATIONAL TRADE LIMITED | Private company limited by shares | Live |
| SMILER SCIENCE AND TECHNOLOGY (HONGKONG) COMPANY LIMITED | Private company limited by shares | Live |
| SMILERNMORY INTERNATIONAL LIMITED | Private company limited by shares | Live |