| ELAINE COMPANY LIMITED | Private company limited by shares | Dissolved |
| ELAINE LIMITED | Private company limited by shares | Live |
| ELAINE BEST LIMITED | Private company limited by shares | Live |
| ELAINE ENTERPRISES LIMITED | Private company limited by shares | Live |
| GERMANY ELAINE INDUSTRIAL CO., LIMITED | Private company limited by shares | Live |
| ELAINE SUNG PUBLIC RELATIONS LIMITED | Private company limited by shares | Dissolved |
| XIAMEN ELAINE BIOTECHNOLOGY CO., LIMITED | Private company limited by shares | Live |
| ELAINELO COMPANY LIMITED | Private company limited by shares | Dissolved |
| Elaine's Choice Jewelry & Arts Limited | Private company limited by shares | Live |
| ELAINE'S CATERING GROUP LIMITED | Private company limited by shares | Live |
| Elaine's Investment Limited | | Live |