| SPECTRUM FINE JEWELLERY LIMITED | Other manufacturing | 1973 | Total exemption (full) |
| HORIZON INSTRUMENTS LIMITED | Machinery and equipment | 1984 | Total exemption (full) |
| DIAMOND FIBRES LIMITED | Textiles | 1988 | Total exemption (full) |
| GRAFFITI DESIGN INTERNATIONAL LIMITED | Other manufacturing | 1994 | Total exemption (full) |
| KPS SOUTHERN LIMITED | Fabricated metal products | 1995 | Audit-exempt subsidiary |
| SCANTECH LITHOGRAPHIC LIMITED | Printing and recorded media | 1995 | Total exemption (full) |
| COTTAGE JOINERY LIMITED | Wood products | 2000 | Total exemption (full) |
| PHANTASY DESIGNS LIMITED | Clothing | 2005 | Total exemption (full) |