| Smart Commerce, S.A. P. I. de C.V | 44 | 44 | 0 | 6 | 3 oct. 2016 a 21 sep. 2026 |
| Smart Cover, S.A. de C.V | 17 | 0 | 17 | 3 | 3 dic. 2019 a 6 ago. 2026 |
| Smart Cubo Latam, S.A. de C.V | 19 | 0 | 19 | 5 | 4 oct. 2016 a 7 jul. 2017 |
| Smart Fitness, S.A. de C.V | 12 | 0 | 12 | 2 | 19 oct. 2016 a 30 oct. 2018 |
| Smart Foam Plus S.A. de C.V | 11 | 11 | 0 | 1 | 19 ago. 2022 a 24 feb. 2023 |
| Smart Force de México S.A. de C.V | 55 | 0 | 55 | 13 | 8 oct. 2018 a 27 may. 2021 |
| Smart Frut, S.A. de C.V | 43 | 0 | 43 | 13 | 26 jun. 2024 a 7 sep. 2026 |
| Smart Group Smgr S.A. de C.V | 9 | 0 | 9 | 2 | 1 mar. 2023 a 19 ago. 2026 |
| Smart Holding México Sociedad de Responsabilidad | 57 | 0 | 57 | 14 | 5 nov. 2021 a 25 jun. 2026 |
| Smart Holding S de R.L. de C.V | 6 | 0 | 6 | 2 | 22 jun. 2023 a 25 ene. 2024 |
| Smart Imagination, S.A. de C.V | 28 | 0 | 28 | 8 | 21 abr. 2023 a 13 may. 2026 |
| Smart Information Net S. de R. L. de C.V | 6 | 0 | 6 | 4 | 13 oct. 2016 a 8 ene. 2020 |
| Smart Kassen, S.A. de C.V | 2 | 2 | 0 | 2 | 29 abr. 2026 a 15 may. 2026 |
| Smart Laughs S.A. de C.V | 57 | 0 | 57 | 4 | 18 mar. 2021 a 28 ene. 2025 |
| Smart Leding Spv, Sociedad Anónima | 2 | 0 | 2 | 2 | 30 abr. 2025 a 7 ago. 2025 |
| Smart Lending Spv Sociedad Anónima | 263 | 255 | 8 | 36 | 21 sep. 2020 a 31 ago. 2026 |
| Smart Lucha S.A. de C.V | 23 | 0 | 23 | 3 | 15 may. 2025 a 24 ago. 2026 |
| Smart Medical System, S.A. de C.V | 13 | 0 | 13 | 2 | 29 oct. 2021 a 17 oct. 2024 |
| Smart Mobility Enterprise de México, Sociedad de Responsabilidad | 3 | 3 | 0 | 2 | 9 oct. 2025 a 12 nov. 2025 |
| Smart Nanoscience Cannabiss S.A. de C.V | 9 | 9 | 0 | 2 | 7 mar. 2024 a 26 nov. 2024 |
| Smart Ones Medicina Inteligente para Adicciones, S. C | 184 | 84 | 100 | 23 | 17 sep. 2019 a 8 sep. 2025 |
| Smart Or II, Sociedad Anónima de Capital Variable | 5 | 1 | 4 | 4 | 12 ago. 2026 a 22 sep. 2026 |
| Smart Or S.A. de C.V | 27 | 0 | 27 | 3 | 29 abr. 2025 a 18 sep. 2026 |
| Smart Panel, S.A. de C.V | 88 | 21 | 67 | 10 | 16 abr. 2021 a 13 abr. 2026 |
| Smart Payment Solutions S.A. de C.V | 8 | 6 | 2 | 3 | 28 jun. 2022 a 11 may. 2026 |
| Smart Plastic de México, S.A. de C.V | 2 | 0 | 2 | 1 | 4 dic. 2017 a 11 dic. 2017 |
| Smart Plastics de México S.A. de C.V | 2 | 0 | 2 | 2 | 19 oct. 2021 a 27 oct. 2021 |
| Smart Price Cime, S.A. de C.V | 67 | 10 | 57 | 21 | 13 feb. 2017 a 12 dic. 2024 |
| Smart Pro Connect Outsoursing S de R.L. de C.V | 4 | 0 | 4 | 2 | 6 oct. 2025 a 14 ago. 2026 |
| Smart Project Advisors S de R.L. de C.V | 16 | 15 | 1 | 3 | 7 ene. 2025 a 24 mar. 2026 |
| Smart Ps S.A. de C.V | 19 | 0 | 19 | 9 | 24 feb. 2021 a 8 jul. 2024 |
| Smart Rehab Clinic S.A. de C.V | 2 | 0 | 2 | 2 | 1 sep. 2025 a 27 nov. 2025 |
| Smart Resorts Sociedad de Responsabilidad | 2 | 2 | 0 | 1 | 10 nov. 2025 a 3 feb. 2026 |
| Smart Safety, S.A. de C.V | 6 | 0 | 6 | 3 | 9 may. 2024 a 10 jun. 2026 |
| Smart Savings de México, Sociedad Anónima de Capital Variable | 11 | 0 | 11 | 3 | 27 oct. 2020 a 1 feb. 2022 |
| Smart Scarle S de R.L. de C.V | 2 | 0 | 2 | 1 | 10 ago. 2022 a 19 ago. 2022 |
| Smart Seals S.A. de C.V | 65 | 0 | 65 | 6 | 7 abr. 2022 a 16 jun. 2026 |
| Smart Service Transformation Consulting S.A. de C.V | 76 | 0 | 76 | 5 | 8 nov. 2021 a 10 sep. 2026 |
| Smart Services Vectra México S.A. de C.V | 75 | 0 | 75 | 11 | 4 ago. 2022 a 7 ago. 2026 |
| Smart Shipping Company S.A. de C.V | 81 | 0 | 81 | 20 | 2 sep. 2025 a 21 sep. 2026 |
| Smart Solution All In One S.A. de C.V | 2 | 2 | 0 | 1 | 17 may. 2021 a 25 may. 2021 |
| Smart Solutions Company I N The Cloud, S.A. de C.V | 77 | 76 | 1 | 11 | 23 ago. 2017 a 12 nov. 2019 |
| Smart Solutions Company In The Cloud, S.A. de C.V | 192 | 191 | 1 | 42 | 28 ago. 2017 a 24 mar. 2025 |
| Smart Solutions For Laboratory, S.A. de C.V | 51 | 0 | 51 | 5 | 21 ago. 2019 a 20 feb. 2026 |
| Smart Solutions In The Cloud S.A. de C.V | 16 | 16 | 0 | 3 | 4 ago. 2017 a 27 may. 2022 |
| Smart Solutions Services Jr, S.A. de C.V | 2 | 1 | 1 | 2 | 23 feb. 2026 a 23 jun. 2026 |
| Smart Sustentable Eco Construcción Group Sapi de C.V | 14 | 0 | 14 | 2 | 29 oct. 2024 a 24 feb. 2026 |
| Smart Tbt, S.A. de C.V | 4 | 0 | 4 | 1 | 24 ene. 2019 a 8 feb. 2019 |
| Smart Touch, Sociedad Anónima de Capital Variable | 12 | 12 | 0 | 3 | 13 dic. 2016 a 7 feb. 2018 |
| Smart Trailers S.A. de C.V | 7 | 0 | 7 | 2 | 13 feb. 2017 a 27 abr. 2018 |
