| KOSA LIMITED | Private company limited by shares | Live |
| LLC KOSAI CO., LIMITED | Private company limited by shares | Live |
| KOSAI TRADING LIMITED | Private company limited by shares | Live |
| KOSAKA HONG KONG CO., LIMITED | Private company limited by shares | Live |
| KOSAKI DAILY NECESSITIES (JAPAN) COMANY LIMITED | Private company limited by shares | Live |
| KOSAM LIMITED | Private company limited by shares | Live |
| Vorack Kosamo Limited | | Live |
| KOSAN LIMITED | Private company limited by shares | Live |
| KOSAN ENTERPRISES LIMITED | Private company limited by shares | Dissolved |
| KOSAN INVESTMENT LIMITED | Private company limited by shares | Dissolved |
| KOSAN INVESTMENTS LIMITED | Private company limited by shares | Dissolved |
| KOSAND TRADING LIMITED | Private company limited by shares | Live |
| KOSANO KNITWEAR LIMITED | Private company limited by shares | Dissolved |
| KOSAR PACIFIC HK LIMITED | Private company limited by shares | Live |
| KOSAR INTERNATIONAL TRADING CO., LIMITED | Private company limited by shares | Live |
| YIWU KOSAR IMPORT AND EXPORT CO., LIMITED | Private company limited by shares | Live |
| KOSAS LIMITED | Private company limited by shares | Live |
| KOSATION LIMITED | | Live |
| KOSATO LIMITED | Private company limited by shares | Dissolved |