| Comercial Dublimex S.A. de C.V | 3 | 0 | 3 | 2 | 25 ene. 2019 a 31 ene. 2019 |
| Comercial Duplemex, S.A. de C.V | 67 | 0 | 67 | 2 | 22 ago. 2018 a 25 ago. 2026 |
| Comercial Electro Panamericana S.A. de C.V | 52 | 52 | 0 | 6 | 9 ene. 2024 a 18 sep. 2026 |
| Comercial Eléctrica Terán S.A. de C.V | 20 | 0 | 20 | 4 | 6 nov. 2018 a 2 dic. 2022 |
| Comercial Eléctrica Torsan, Sociedad Anónima de Capital Variable | 17 | 17 | 0 | 3 | 7 oct. 2016 a 28 may. 2018 |
| Comercial Eléctrica, S.A. de C.V | 5 | 0 | 5 | 3 | 25 ago. 2017 a 10 ene. 2018 |
| Comercial Eléstrica S.A. de C.V | 10 | 0 | 10 | 1 | 14 ago. 2017 a 24 abr. 2018 |
| Comercial Emana S.A. de C.V | 34 | 0 | 34 | 5 | 16 mar. 2022 a 11 sep. 2026 |
| Comercial Emyco, S.A. de C.V | 6 | 0 | 6 | 3 | 4 oct. 2016 a 22 sep. 2020 |
| Comercial en Fletes México S a de C V | 4 | 4 | 0 | 3 | 10 dic. 2021 a 4 ago. 2026 |
| Comercial Epl, S.A. de C.V | 34 | 34 | 0 | 8 | 4 nov. 2016 a 15 nov. 2024 |
| Comercial Er&Al. S.A. de C.V | 3 | 0 | 3 | 2 | 28 ago. 2017 a 3 jul. 2018 |
| Comercial Espectrum, S.A. de C.V | 108 | 0 | 108 | 36 | 9 nov. 2017 a 3 jun. 2026 |
| Comercial Essex, S.A. de C.V | 30 | 30 | 0 | 14 | 3 jul. 2019 a 8 sep. 2025 |
| Comercial Ferbera S.A. de C.V | 103 | 87 | 16 | 19 | 10 ene. 2019 a 28 abr. 2026 |
| Comercial Ferca, S.A. de C.V | 2 | 2 | 0 | 2 | 5 abr. 2024 a 31 mar. 2025 |
| Comercial Ferretera Edalmex, S.A. de C.V | 10 | 10 | 0 | 1 | 9 oct. 2017 a 5 dic. 2019 |
| Comercial Ferretera Ermita S.A. de C.V | 25 | 25 | 0 | 6 | 19 ene. 2018 a 27 ene. 2026 |
| Comercial Ferretera Garman, S.A. de C.V | 2 | 2 | 0 | 1 | 5 jul. 2024 a 19 feb. 2025 |
| Comercial Ferretera Hoyos, S.A. de C.V | 14 | 14 | 0 | 11 | 16 oct. 2018 a 14 ene. 2020 |
| Comercial Ferretera Progreso, S.A. de C.V | 27 | 0 | 27 | 2 | 11 oct. 2016 a 24 mar. 2021 |
| Comercial Ferretería Garman, S.A. de C.V | 3 | 0 | 3 | 1 | 28 ene. 2025 a 12 may. 2026 |
| Comercial Ferretra Hoyos Sociedad Anónima de Capital Variable | 3 | 3 | 0 | 1 | 8 ago. 2018 a 13 sep. 2018 |
| Comercial Fertilizantes Químicos Sociedad Anónima de Capital Variable | 6 | 6 | 0 | 4 | 28 ago. 2024 a 5 dic. 2024 |
| Comercial Filiarum S.A. de C.V | 5 | 5 | 0 | 2 | 15 jun. 2023 a 20 oct. 2023 |
| Comercial Filiorum, Sociedad Anónima de Capital Variable | 12 | 12 | 0 | 1 | 9 mar. 2023 a 13 may. 2024 |
| Comercial Finosa, S.A. de C.V | 13 | 13 | 0 | 2 | 28 feb. 2017 a 13 jun. 2019 |
| Comercial Fintec, S.A. de C.V | 3 | 0 | 3 | 3 | 4 feb. 2026 a 22 sep. 2026 |
| Comercial Fissi S.A. de C.V | 62 | 48 | 14 | 19 | 24 feb. 2017 a 4 mar. 2026 |
| Comercial Flogonis S.A. de C.V | 2 | 0 | 2 | 1 | 24 ago. 2022 a 5 sep. 2022 |
| Comercial Florencia S.A. de C.V | 89 | 89 | 0 | 21 | 23 feb. 2018 a 12 ago. 2022 |
| Comercial Fran S.A. de C.V | 223 | 7 | 216 | 51 | 6 oct. 2016 a 29 sep. 2023 |
| Comercial Fu&Fu S.A. de C.V | 23 | 0 | 23 | 3 | 13 feb. 2023 a 4 feb. 2025 |
| Comercial Fufu S.A. de C.V | 2 | 0 | 2 | 1 | 3 may. 2023 a 23 may. 2023 |
| Comercial G. F. C. Sociedad Anónima de Capital Variable | 17 | 17 | 0 | 9 | 3 feb. 2022 a 10 dic. 2025 |
| Comercial Gafs, S.A. de C.V | 14 | 0 | 14 | 2 | 25 abr. 2018 a 5 oct. 2020 |
| Comercial Ganadera Alborada, S.A. de C.V | 21 | 0 | 21 | 6 | 10 ago. 2020 a 24 ago. 2021 |
| Comercial Garviju S.A. de C.V | 46 | 0 | 46 | 15 | 8 jun. 2018 a 24 abr. 2026 |
| Comercial General Malzamom S.A. de C.V | 26 | 0 | 26 | 8 | 4 nov. 2019 a 7 mar. 2024 |
| Comercial General Malzamon, S.A. de C.V | 81 | 0 | 81 | 5 | 10 jun. 2019 a 20 nov. 2025 |
| Comercial Gfc, S.A. de C.V | 69 | 69 | 0 | 33 | 18 oct. 2016 a 27 abr. 2025 |
| Comercial Gianni S.A. de C.V | 137 | 0 | 137 | 18 | 3 oct. 2016 a 20 ago. 2026 |
| Comercial Gitt, S.A. de C.V | 63 | 59 | 4 | 25 | 11 jul. 2025 a 18 sep. 2026 |
| Comercial Glenca, S.A. de C.V | 78 | 0 | 78 | 15 | 13 oct. 2016 a 31 may. 2021 |
| Comercial Gravi, S.A. de C.V | 2 | 2 | 0 | 2 | 24 oct. 2017 a 30 oct. 2017 |
| Comercial Grupo Yeja S.A | 3 | 0 | 3 | 1 | 14 nov. 2017 a 8 ene. 2019 |
| Comercial Guianni, S.A. de C.V | 8 | 0 | 8 | 2 | 16 oct. 2019 a 13 ene. 2020 |
| Comercial Gvi Asociados S.A. de C. V | 4 | 4 | 0 | 2 | 13 jun. 2017 a 13 oct. 2017 |
| Comercial Halmos S.A. de C.V | 8 | 0 | 8 | 4 | 16 dic. 2016 a 22 ene. 2020 |
| Comercial Herramientas S.A. P. I. de C.V | 7 | 0 | 7 | 2 | 22 abr. 2026 a 21 sep. 2026 |