| VARIABLE LIMITED | Private company limited by shares | Dissolved |
| VARIABLE LIMITED | Private company limited by shares | Dissolved |
| VARIABLE ENERGY GROUP SHARES CO., LIMITED | Private company limited by shares | Live |
| TONG DA POLY VARIABLE CONDENSER LIMITED | Private company limited by shares | Live |
| TUNG TAT POLY VARIABLE CONDENSER MANUFACTORY LIMITED | Private company limited by shares | Live |
| TAT FUNG POLY VARIABLE CONDENSERS COMPANY LIMITED | Private company limited by shares | Dissolved |
| VARIABLE ELECTRONICS IMPORT & EXPORT LIMITED | Private company limited by shares | Live |
| Variable Lifestyle Limited | | Live |
| Mira Variable Limited | Private company limited by shares | Live |
| Variable Security Certainty Limited | | Live |
| Seven Twelve Variable Investment Limited | Private company limited by shares | Live |