| NEW THEORY LIMITED | Private company limited by shares | Dissolved |
| HAN THEORY LIMITED | Private company limited by shares | Dissolved |
| THEORY LIMITED | Private company limited by shares | Live |
| TAO TIN THEORY LIMITED | Private company limited by shares | Live |
| theory theory Limited | | Live |
| NEO BUSINESS THEORY LIMITED | Private company limited by shares | Live |
| Happy Theory Limited | Private company limited by shares | Live |
| HongKong Landau Theory Of Phase Transition Technology Limited | | Live |
| NEW THEORY INVESTMENTS LIMITED | Private company limited by shares | Dissolved |
| iONE THEORY LIMITED | Private company limited by shares | Live |
| LINKING THEORY LIMITED | Private company limited by shares | Live |
| Next Theory Limited | Private company limited by shares | Live |
| Skin Theory Company Limited | Private company limited by shares | Live |
| NEW SOCIAL THEORY LIMITED | | Live |
| Time Theory Limited | | Live |
| Theorycraft Asia Pacific Limited | | Live |