| Comercial Hidráulica Autoindustrial, S.A. de C.V | 10 | 0 | 10 | 4 | 16 ene. 2017 a 4 nov. 2020 |
| Comercial Hispana S. de R. L. de C.V | 46 | 18 | 28 | 17 | 14 oct. 2016 a 5 dic. 2025 |
| Comercial Hotelera, S.A. de C.V | 3 | 3 | 0 | 3 | 23 may. 2017 a 14 ago. 2017 |
| Comercial Huipulco, S.A. de C.V | 11 | 11 | 0 | 1 | 21 oct. 2019 a 26 oct. 2022 |
| Comercial Ibirapuera S.A. de C.V | 8 | 0 | 8 | 6 | 6 may. 2022 a 16 mar. 2023 |
| Comercial Ibirapueras S.A. de C.V | 6 | 0 | 6 | 3 | 12 abr. 2024 a 21 ago. 2024 |
| Comercial Ibirapuerta S.A. de C.V | 2 | 0 | 2 | 1 | 12 dic. 2022 a 11 ene. 2023 |
| Comercial Impeerchisa Sociedad Anónima de Capital Variable | 2 | 0 | 2 | 1 | 5 jun. 2017 a 12 jun. 2017 |
| Comercial Imperpintur Cedis S.A. de C.V | 6 | 1 | 5 | 4 | 6 ago. 2024 a 27 ago. 2026 |
| Comercial Importadora, S.A. de C.V | 155 | 21 | 134 | 22 | 11 oct. 2016 a 28 feb. 2024 |
| Comercial Impotrade S.A. de C.V | 2 | 2 | 0 | 1 | 25 oct. 2019 a 7 nov. 2019 |
| Comercial Industrial de Minatitlan S.A. de C.V | 4 | 0 | 4 | 1 | 19 oct. 2021 a 2 dic. 2021 |
| Comercial Industrial Salcido, S.A. de C.V | 64 | 0 | 64 | 6 | 3 oct. 2016 a 5 dic. 2025 |
| Comercial Industrial Tk3 S.A. de C.V | 32 | 0 | 32 | 6 | 10 oct. 2016 a 23 oct. 2019 |
| Comercial Inmobiliaria de Sinaloa S.A. de C.V | 3 | 3 | 0 | 1 | 15 nov. 2016 a 6 dic. 2016 |
| Comercial Inmobiliaria la Unión S.A | 62 | 0 | 62 | 2 | 12 jun. 2018 a 26 may. 2026 |
| Comercial Institucional Especializada, S.A. de C.V | 94 | 0 | 94 | 6 | 8 ago. 2019 a 9 sep. 2026 |
| Comercial Integradora Maderera y de Servicios, S.A. de C.V | 3 | 3 | 0 | 3 | 1 jun. 2023 a 28 ene. 2025 |
| Comercial Interamerica Mexicana S.A. de C.V | 6 | 0 | 6 | 1 | 18 abr. 2022 a 2 sep. 2022 |
| Comercial Interamericana Mexicana, S.A. de C.V | 52 | 52 | 0 | 2 | 14 oct. 2016 a 29 abr. 2019 |
| Comercial Internacional de Productos, S.A. de C.V | 10 | 0 | 10 | 5 | 9 nov. 2016 a 8 nov. 2017 |
| Comercial Italia S.A. de C.V | 260 | 260 | 0 | 27 | 16 nov. 2016 a 19 oct. 2023 |
| Comercial J Q, S.A. de C.V | 457 | 0 | 457 | 69 | 6 abr. 2021 a 11 sep. 2026 |
| Comercial Jacob, S.A. de C.V | 14 | 0 | 14 | 6 | 10 nov. 2017 a 30 oct. 2020 |
| Comercial Jez S.A. de C.V | 19 | 19 | 0 | 4 | 13 jun. 2023 a 9 sep. 2026 |
| Comercial Jq S.A. de C.V | 172 | 7 | 165 | 27 | 18 mar. 2021 a 22 sep. 2026 |
| Comercial la Villa San Juan A.C | 2 | 2 | 0 | 1 | 31 ago. 2018 a 12 sep. 2018 |
| Comercial Lac, S. de R. L. de C.V | 43 | 0 | 43 | 5 | 10 oct. 2016 a 26 oct. 2018 |
| Comercial Las Americas S.A. de C.V | 6 | 6 | 0 | 3 | 24 sep. 2019 a 20 may. 2026 |
| Comercial Latinoamericano, S.A. de C.V | 2 | 2 | 0 | 1 | 11 oct. 2024 a 21 oct. 2024 |
| Comercial Lav 3, S.A. de C.V | 4 | 4 | 0 | 1 | 3 oct. 2016 a 23 ago. 2017 |
| Comercial Lebasi S.A. de C.V | 17 | 17 | 0 | 6 | 12 oct. 2016 a 24 ene. 2024 |
| Comercial Lemad, Sociedad Anónima de Capital Variable | 46 | 21 | 25 | 19 | 29 nov. 2016 a 21 sep. 2026 |
| Comercial Lerma, S.A. de C.V | 121 | 1 | 120 | 15 | 20 mar. 2018 a 3 sep. 2026 |
| Comercial Llantera Palver de Irapuato, S.A. de C.V | 8 | 0 | 8 | 4 | 14 ago. 2020 a 28 may. 2021 |
| Comercial Loft S.A. de C.V | 345 | 0 | 345 | 29 | 2 jun. 2021 a 25 ago. 2026 |
| Comercial Lujoan S.A. de C.V | 6 | 6 | 0 | 5 | 20 oct. 2016 a 18 may. 2018 |
| Comercial Man, S.A. de C.V | 16 | 16 | 0 | 3 | 9 oct. 2018 a 10 ago. 2019 |
| Comercial Marconi, S.A. de C.V | 2 | 2 | 0 | 1 | 30 oct. 2019 a 14 ene. 2022 |
| Comercial Marliz del Sur S.A. de C.V | 32 | 0 | 32 | 13 | 16 mar. 2018 a 28 oct. 2022 |
| Comercial Media Bizcom S.A. de C.V | 5 | 0 | 5 | 2 | 21 jun. 2018 a 16 oct. 2018 |
| Comercial Metálica Fe S.A. de C.V | 4 | 0 | 4 | 2 | 29 jun. 2021 a 23 feb. 2022 |
| Comercial Mexicana de Pinturas, S.A. de C.V | 3 | 0 | 3 | 2 | 29 mar. 2017 a 27 oct. 2022 |
| Comercial Mexicana S.A. de C.V | 91 | 2 | 89 | 19 | 11 oct. 2016 a 18 ago. 2026 |
| Comercial Mexti, S.A. de C.V | 3 | 0 | 3 | 1 | 18 ene. 2018 a 22 feb. 2018 |
| Comercial Michgo S de R.L. de C.V | 2 | 0 | 2 | 1 | 9 feb. 2022 a 8 nov. 2022 |
| Comercial Mopek S.A. de C.V | 100 | 0 | 100 | 17 | 5 dic. 2016 a 13 ago. 2026 |
| Comercial Morcab S.A. de C.V | 50 | 0 | 50 | 2 | 14 oct. 2016 a 17 ene. 2022 |
| Comercial Moreda, S.A. de C.V | 2 | 0 | 2 | 1 | 7 mar. 2017 a 7 ago. 2018 |
| Comercial Morez France, S.A. de C.V | 48 | 0 | 48 | 13 | 11 oct. 2016 a 19 nov. 2019 |