| KA LIK PU FOAM COMPANY LIMITED | Private company limited by shares | Dissolved |
| FOAM LIMITED | Private company limited by shares | Dissolved |
| ATI FOAM CUP COMPANY LIMITED | Private company limited by shares | Live |
| COM FOAM LIMITED | Private company limited by shares | Live |
| HEC Foam Co., Limited | Private company limited by shares | Live |
| TOP FOAM CO., LIMITED | Private company limited by shares | Live |
| FUSEN FOAM CO., LIMITED | Private company limited by shares | Live |
| HENGTONG FOAM MACHINERY CO., LIMITED | Private company limited by shares | Dissolved |
| FOAM DICE LIMITED | Private company limited by shares | Live |
| FOAM MAX ENTERPRISE CO, LIMITED | Private company limited by shares | Live |
| EXELL FOAM LIMITED | Private company limited by shares | Live |
| FOAM GROUP LIMITED | Private company limited by shares | Live |
| Foam Restaurant Group Limited | Private company limited by shares | Live |
| HARVEST TOP FOAM MANUFACTURING LIMITED | Private company limited by shares | Live |
| HEAPLAKE EVA FOAM LIMITED | Private company limited by shares | Live |
| Innotech Polyurethane Foam Limited | Private company limited by shares | Live |
| PACIFIC FOAM MANUFACTORY LIMITED | Private company limited by shares | Dissolved |
| PANASIAN POLYURETHANE FOAM MANUFACTORY (CHINA) LIMITED | Private company limited by shares | Live |
| PANASIAN POLYURETHANE FOAM MANUFACTORY LIMITED | Private company limited by shares | Live |
| Regen Foam Limited | Private company limited by shares | Dissolved |
| ROYAL EPS FOAM LIMITED | Private company limited by shares | Live |
| SCIENTIFIC PU FOAM CO. LIMITED | Private company limited by shares | Live |
| FOAM TECH LIMITED | Private company limited by shares | Live |
| WELL & FOAM COMPANY LIMITED | Private company limited by shares | Dissolved |
| FOAMASTER TECHNOLOGY (HONG KONG) LIMITED | Private company limited by shares | Live |
| FOAMHAVEN COMPANY LIMITED | Private company limited by shares | Dissolved |
| FoamPod Limited | | Live |
| Foampresso Limited | Private company limited by shares | Live |
| SHENZHEN FOAMTECH CO., LIMITED | Private company limited by shares | Live |
| FoamTech Foam Limited | Private company limited by shares | Live |
| FOAMY WAVE LIMITED | | Live |