| Company Name | District |
|---|---|
| Aturmaju (S) Holding Sdn Bhd | Tawau |
| Caslink Sdn Bhd | Tawau |
| CBS Products Sdn Bhd | Tawau |
| Evasetia Sdn Bhd | Tawau |
| Kasah Enterprise Sdn Bhd | Tawau |
| Lusera Sdn Bhd | Kota Kinabalu |
| Makeson Sdn Bhd | Kota Kinabalu |
| Shua Lui Timber Sdn Bhd | Kota Kinabalu |
| Superwood Industries Sdn Bhd | Kota Kinabalu |