| LINING LIMITED | Private company limited by shares | Dissolved |
| LINING TOP LIMITED | Private company limited by shares | Live |
| GENERAL BRAKE LINING FACTORY COMPANY LIMITED | Private company limited by shares | Dissolved |
| KAI CHEONG LINING COMPANY LIMITED | Private company limited by shares | Live |
| Silver Lining Co., Limited | Private company limited by shares | Live |
| SILVER LINING INTERNATIONAL TRADING COMPAMY LIMITED | | Live |
| Digital Li-Ning eCommerce Co. Limited | Private company limited by shares | Dissolved |
| LINING ENTERPRISE LIMITED | Private company limited by shares | Live |
| LINING ESTATE LIMITED | Private company limited by shares | Dissolved |
| CUSTOM LINING & FABRICS COMPANY LIMITED -THE- | Private company limited by shares | Live |
| Fashion Creative Lining Limited | Private company limited by shares | Live |
| LI-NING SPORTS GOODS (HK) CO. LIMITED | Private company limited by shares | Dissolved |
| LIG HANG LINING BAND & THREAD FACTORY LIMITED | Private company limited by shares | Dissolved |
| HOP HING LINING LIMITED | Private company limited by shares | Dissolved |
| Digital Li-Ning (HK) Limited | Private company limited by shares | Dissolved |
| Lining (Hong Kong) Limited | Private company limited by shares | Live |
| AESTHETIC LINING (HONG KONG) LIMITED | Private company limited by shares | Dissolved |
| KOREA LINING (HONG KONG) COMPANY LIMITED | Private company limited by shares | Dissolved |
| SILVER LINING (HONG KONG) LIMITED | Private company limited by shares | Dissolved |
| Hong Kong Silver Lining Limited | Private company limited by shares | Live |
| LINING KITCHEN COMPANY LIMITED | Private company limited by shares | Live |
| Lining Life Group Company Limited | Private company limited by shares | Live |
| Lining Management Company Limited | Private company limited by shares | Live |
| LINING PRECIOUS LIMITED | Private company limited by shares | Live |
| SILVER LINING COMPANY LIMITED | Private company limited by shares | Dissolved |
| SILVER LINING CLAIMS COMPANY LIMITED | Private company limited by shares | Dissolved |
| SILVER LINING ENTERTAINMENT LIMITED | Private company limited by shares | Dissolved |
| Silver Lining Foundation Limited | Company limited by guarantee | Live |
| SILVER LINING (INTERNATIONAL) LIMITED | Private company limited by shares | Dissolved |
| SILVER LINING INTERNATIONAL LIMITED | Private company limited by shares | Live |
| SILVER LINING INVESTMENT LIMITED | Private company limited by shares | Live |
| Silver Lining Media Limited | Private company limited by shares | Live |
| Silver Lining Information Technology Co., Limited | Private company limited by shares | Live |
| Silver Lining Technology Cooperation Limited | | Live |
| LINING TIYU YONGPIN CO., LIMITED | Private company limited by shares | Dissolved |
| Silver Lining International Trading Limited | | Live |
| WELL LINING COMPANY LIMITED | Private company limited by shares | Dissolved |
| Global Linings (HK) Limited | Private company limited by shares | Live |
| SILVER LININGS GLOBAL LIMITED | | Live |
| TAI HING LININGS COMPANY LIMITED | Private company limited by shares | Live |
| SILVER LININGS LIMITED | Private company limited by shares | Live |
| SILVER LININGS CREATIVE LIMITED | Private company limited by shares | Live |