| P.A.L.S. Limited | Private company limited by shares | Live |
| HEY PALS LIMITED | Private company limited by shares | Live |
| Pal's Limited | | Live |
| QQ ANIMAL PALS ASSOCIATION LIMITED | Company limited by guarantee | Live |
| FAMILY PALS (HONG KONG) CO., LIMITED | Private company limited by shares | Live |
| Pals Trade Co., Limited | Private company limited by shares | Live |
| LEARNING PALS COMPANY LIMITED | Private company limited by shares | Live |
| PALS PLUSH LIMITED | Private company limited by shares | Dissolved |
| GPT Pals Studio Limited | | Live |
| PALS DIGITAL TECHNOLOGIES LIMITED | Private company limited by shares | Dissolved |
| PALS TOYS LIMITED | Private company limited by shares | Dissolved |
| PALSDE LIMITED | Private company limited by shares | Dissolved |
| Palship Global Limited | Private company limited by shares | Live |
| PALSON LIMITED | Private company limited by shares | Dissolved |
| PALSON LIMITED | Private company limited by shares | Live |
| Palsonic Limited | Private company limited by shares | Live |
| PALSONIK ASIA LIMITED | Private company limited by shares | Dissolved |
| PALSTAR LIMITED | Private company limited by shares | Dissolved |
| PALSTATE INVESTMENT LIMITED | Private company limited by shares | Dissolved |
| Palstave Asia Limited | Private company limited by shares | Dissolved |
| PAL-SYSTEM LIMITED | Private company limited by shares | Dissolved |