| COMES LIMITED | Private company limited by shares | Live |
| HERE COMES GRANDMA LIMITED | Private company limited by shares | Dissolved |
| COMESALES COMPANY LIMITED | Private company limited by shares | Dissolved |
| COMESLOY COMPANY LIMITED | Private company limited by shares | Dissolved |
| COMESOON MACHINERY CO., LIMITED | Private company limited by shares | Live |
| COMESOUND LIMITED | Private company limited by shares | Live |
| IMPERIAL COMESTIBLES LIMITED | Private company limited by shares | Live |
| Kiu Kiu Comestic Beauty Limited | Private company limited by shares | Live |
| YOPO JAPANESE COMESTIC CO., LIMITED | Private company limited by shares | Dissolved |
| Classic Euro USA Jap and Korea Comestic Trading Company Limited | Private company limited by shares | Live |
| FRANCE L'OREAL(BEAUTYROOM) COMESTIC FACTORY HK LIMITED | Private company limited by shares | Dissolved |
| ITALY FANKAFA COMESTIC COMPANY LIMITED | Private company limited by shares | Dissolved |
| Kiu Kiu Comestic Beauty Hong Kong Limited | | Live |
| SOUTH KOREA MY BOX COMESTIC LIMITED | Private company limited by shares | Dissolved |
| JAPANESE BUTTLERFLY STYLE COMESTIC (H.K) COMPANY LIMITED | Private company limited by shares | Dissolved |
| Aroma Fountain Comestics (Group) Company Limited | Private company limited by shares | Live |
| Hong Kong Aika Comestics Co., Limited | Private company limited by shares | Live |
| HONG KONG RUNQIANYAN COMESTICS CO., LIMITED | Private company limited by shares | Live |
| Chinese LaoZhongYi Comestics Chain Group Limited | Private company limited by shares | Live |
| COMESTUDY.COM LIMITED | Private company limited by shares | Dissolved |
| COMESUN INVESTMENTS LIMITED | Private company limited by shares | Dissolved |
| COMESUNG INDUSTRIAL CO., LIMITED | | Live |