| CAMLACHIE COOPERAGE LIMITED | Wood products | 1976 | Full accounts |
| FORSYTHS LIMITED | Fabricated metal products | 1977 | Group accounts |
| NORTHERN FABRICATORS LIMITED | Fabricated metal products | 1987 | Small company accounts |
| ISLA COOPERAGE COMPANY LIMITED | Other manufacturing | 1989 | Small company accounts |
| L.H. STAINLESS LIMITED | Fabricated metal products | 1998 | Audit-exempt subsidiary |
| MMS ALMAC LIMITED | Paper and paperboard | 2001 | Total exemption (full) |
| JOSEPH BROWN VATS OF DUFFTOWN LIMITED | Wood products | 2007 | Audit-exempt subsidiary |
| ABERLOUR ENGINEERING LTD | Fabricated metal products | 2010 | Total exemption (full) |