| REFINE COMPANY LIMITED | Private company limited by shares | Dissolved |
| REFINE HK LIMITED | Private company limited by shares | Live |
| Eye Refine Limited | Private company limited by shares | Live |
| Refine Asia Limited | Private company limited by shares | Dissolved |
| Beauty Refine Limited | | Live |
| Refine Enterprises Company Limited | Private company limited by shares | Live |
| Refine Fertilizers Limited | Private company limited by shares | Live |
| REFINE FURNITURE LIMITED | Private company limited by shares | Live |
| REFINE INVESTMENT LIMITED | Private company limited by shares | Dissolved |
| REFINE JEWELRY MANUFACTORY LIMITED | Private company limited by shares | Dissolved |
| Voluptuous Refine Limited | Private company limited by shares | Live |
| REFINECHEM CO., LIMITED | Private company limited by shares | Dissolved |
| REFINED SUN LIMITED | Private company limited by shares | Live |
| REFINED KEY LIMITED | Private company limited by shares | Live |
| REFINED KI LIMITED | | Live |
| Refined Beauty Limited | Private company limited by shares | Live |
| REFINED CHAMP (HONG KONG) LIMITED | Private company limited by shares | Live |
| S&R REFINED CHEMICALS CO., LIMITED | Private company limited by shares | Live |
| REFINED FURNITURE CO., LIMITED | Private company limited by shares | Live |
| REFINED SOLUTIONS CO., LIMITED | Private company limited by shares | Live |
| REFINED COAST LIMITED | Private company limited by shares | Live |
| REFINED FRAME LIMITED | Private company limited by shares | Live |
| Refined Group Limited -The- | Private company limited by shares | Live |
| Refined Collection Group (Hong Kong) Company Limited | Private company limited by shares | Live |
| SUN REFINED (HONG KONG) LIMITED | Private company limited by shares | Dissolved |
| REFINED INDUSTRIAL LIMITED | Private company limited by shares | Dissolved |
| REFINED INDUSTRY COMPANY LIMITED -THE- | Private company limited by shares | Live |
| REFINED INDUSTRY (MACAU) LIMITED -THE- | Private company limited by shares | Live |
| Refined Innovations Limited | | Live |
| REFINED CULTIVATE (HONG KONG) LIMITED | Private company limited by shares | Live |
| VIEW REFINED (HONG KONG) LIMITED | Private company limited by shares | Dissolved |
| REFINED LEARNING CENTRE LIMITED | Private company limited by shares | Live |
| REFINED LIFE COMPANY LIMITED | Private company limited by shares | Live |
| REFINED MANUFACTURING LIMITED | Private company limited by shares | Live |
| REFINED MODERN LIMITED | Private company limited by shares | Live |
| Refined Motor Company Limited | | Live |
| REFINED MOUNT LIMITED | Private company limited by shares | Live |
| REFINED OPTRONICS, LIMITED | Private company limited by shares | Dissolved |
| REFINED POINT LIMITED | Private company limited by shares | Dissolved |
| Refined Intellectual Property Limited | Private company limited by shares | Live |
| REFINED RHYME LIMITED | Private company limited by shares | Dissolved |
| Refined Tooling Limited | Private company limited by shares | Live |
| REFINED TRADING (HONG KONG) LIMITED | Private company limited by shares | Live |
| Refined Travellers Limited | Private company limited by shares | Live |
| REFINEDOWEL COMPANY LIMITED | Private company limited by shares | Live |
| REFINEE' HK LIMITED | Private company limited by shares | Dissolved |
| REFINEE GROUP HOLDING COMPANY LIMITED | Private company limited by shares | Dissolved |
| REFINEMENT CO., LIMITED | Private company limited by shares | Dissolved |
| CHI DAY REFINEMENT CO., LIMITED | Private company limited by shares | Live |
| REFINEMENT DEV. CO., LIMITED | Private company limited by shares | Dissolved |
| WENDA REFINEMENT CO., LIMITED | Private company limited by shares | Live |
| FANGDE GOLD REFINEMENT COMPANY LIMITED | Private company limited by shares | Dissolved |
| FANGDE GOLD REFINEMENT COMPANY LIMITED | Private company limited by shares | Dissolved |
| REFINEMENT ELECTRIC INTERNATIONAL GROUP (H.K.) LIMITED | Private company limited by shares | Dissolved |
| MARBLE REFINEMENT LIMITED | Private company limited by shares | Live |
| REFINEMENT OPTICAL MANUFACTURING COMPANY, LIMITED | Private company limited by shares | Live |
| REFINEMENT TRADING LIMITED | Private company limited by shares | Dissolved |
| REFINEMENT TRIUMPH LIMITED | Private company limited by shares | Live |
| REFINEMENTS INTERNATIONAL TRADE LIMITED | Private company limited by shares | Dissolved |
| Meat Refiner Limited | Private company limited by shares | Live |
| REFINERA SA LIMITED | | Live |
| Bio Refineries Steiermark Limited | Private company limited by shares | Live |
| METALLIC REFINERING ENTERPRISE LIMITED | Private company limited by shares | Dissolved |
| TGR REFINERS LIMITED | Private company limited by shares | Dissolved |
| UK REFINERS ARCHITECTURAL CONSULTING CO., LIMITED | Private company limited by shares | Live |
| MP METAL REFINERS CO. LIMITED | Private company limited by shares | Dissolved |
| METAL REFINERS (ASIA) LIMITED | Private company limited by shares | Dissolved |
| WAH YAM REFINERY COMPANY LIMITED | Private company limited by shares | Dissolved |
| 3B REFINERY LIMITED | Private company limited by shares | Live |
| ECO REFINERY LIMITED | Private company limited by shares | Live |
| Indonesia Alumina Refinery Limited | Private company limited by shares | Live |
| ASIA FIRST REFINERY LIMITED | Private company limited by shares | Dissolved |
| The Refinery Beauty Limited | | Live |
| TAI WAN CAMPHOR REFINERY LIMITED | Private company limited by shares | Dissolved |
| CENTRIC REFINERY LIMITED | Private company limited by shares | Dissolved |
| CHEMICALS REFINERY LIMITED | Private company limited by shares | Dissolved |
| CHEONG HING REFINERY WORKS LIMITED | Private company limited by shares | Live |
| CN REFINERY CO., LIMITED | Private company limited by shares | Dissolved |
| CONSOLIDATED INTERNATIONAL REFINERY DEVELOPMENT LIMITED | | Live |
| HAINAN ZHONGHE REFINERY HOLDING CORPORATION LIMITED | Private company limited by shares | Dissolved |
| CHINA NATIONAL REFINERY CORPORATION LIMITED | Private company limited by shares | Live |
| Dawei Refinery Holding Company Limited | Private company limited by shares | Dissolved |
| Thai Refinery Development Company Limited | Private company limited by shares | Dissolved |
| EL-ONE OIL REFINERY SB LIMITED | Private company limited by shares | Live |
| TAI FUNG GOLDSMITH & REFINERY COMPANY LIMITED | Private company limited by shares | Live |
| HAIKOU (KO FUNG) REFINERY LIMITED | Private company limited by shares | Dissolved |
| HAIKOU (KO FUNG) REFINERY LIMITED | Private company limited by shares | Dissolved |
| HAIKOU (KO FUNG) REFINERY LIMITED | Private company limited by shares | Live |
| HING FUNG GOLDSMITH AND REFINERY LIMITED | Private company limited by shares | Live |
| GREAT LAKES REFINERY LIMITED | Private company limited by shares | Live |
| HAINAN, NEW SEA REFINERY LIMITED | Private company limited by shares | Dissolved |
| Refinery Haven Limited | Company limited by guarantee | Live |
| Hop Hing Oil Refinery Limited | Private company limited by shares | Live |
| Refinery (HK) Limited | Private company limited by shares | Live |
| H.K. HAIKOU (KO FUNG) REFINERY LIMITED | Private company limited by shares | Dissolved |
| H.K. HAIKOU (KO FUNG) REFINERY LIMITED | Private company limited by shares | Live |
| NIHON DAIICHI PETRO REFINERY (H.K.) LIMITED | Private company limited by shares | Dissolved |
| HAINAN KOFUNG REFINERY INVESTMENT HOLDINGS CO. LIMITED | Private company limited by shares | Dissolved |
| ZENITH REFINERY HOLDINGS LIMITED | Private company limited by shares | Dissolved |
| HONG KONG REFINERY LIMITED | Private company limited by shares | Dissolved |