| SPEL LIMITED | Private company limited by shares | Dissolved |
| SPEL ELECTRONIC LIMITED | Private company limited by shares | Live |
| SPEL HONG KONG LIMITED | Private company limited by shares | Dissolved |
| SPEL LIGHTING LIMITED | Private company limited by shares | Live |
| SPELA CO. LIMITED | Private company limited by shares | Dissolved |
| SPELCO HONG KONG LIMITED | Private company limited by shares | Dissolved |
| SPELINK TECHNOLOGY CO., LIMITED | Private company limited by shares | Live |
| Spelkort Limited | | Live |
| H.K SPELL ENTERPRISE CO., LIMITED | Private company limited by shares | Live |
| MAGIC SPELL COMPANY LIMITED | Private company limited by shares | Dissolved |
| SPELLBOUND CAPITAL HK LIMITED | Private company limited by shares | Live |
| SPELLING BEE EDUCATION CONSULTING LIMITED | Private company limited by shares | Dissolved |
| Speedy Spelling Education Limited | Private company limited by shares | Live |
| SPELLO ENTERPRISES LIMITED | Private company limited by shares | Dissolved |
| Spellroom Limited | | Live |