| Comercial Motors de Tijuana, S.A. de C.V | 22 | 0 | 22 | 7 | 25 mar. 2021 a 30 abr. 2026 |
| Comercial Motors, S.A. de C.V | 110 | 0 | 110 | 9 | 3 oct. 2016 a 25 sep. 2024 |
| Comercial Murillo del Sureste S.A. de C.V | 2 | 0 | 2 | 1 | 26 ago. 2022 a 6 sep. 2022 |
| Comercial Myr S.A. de C.V | 55 | 55 | 0 | 12 | 14 dic. 2016 a 29 abr. 2026 |
| Comercial Médica Providencia, S.A. de C.V | 10 | 0 | 10 | 2 | 5 oct. 2016 a 23 abr. 2018 |
| Comercial Mónica S.A. de C.V | 15 | 15 | 0 | 1 | 25 may. 2023 a 1 feb. 2024 |
| Comercial Nevada, S.A | 26 | 26 | 0 | 4 | 1 feb. 2018 a 17 mar. 2020 |
| Comercial Norteamericana, S. de R. L. de C.V | 47 | 47 | 0 | 15 | 18 oct. 2016 a 1 dic. 2022 |
| Comercial Nueva Luz S.A. de C.V | 24 | 0 | 24 | 1 | 6 oct. 2016 a 13 abr. 2021 |
| Comercial Nueva Wal Mart de México S de R.L. de C.V | 13 | 0 | 13 | 2 | 24 sep. 2019 a 27 may. 2021 |
| Comercial Oceanica S.A. de C.V | 4 | 0 | 4 | 2 | 10 abr. 2024 a 17 oct. 2024 |
| Comercial Ofertacero de Saltillo S.A. de C.V | 5 | 0 | 5 | 2 | 13 ago. 2018 a 6 may. 2021 |
| Comercial Organizada, S.A. de C.V | 7 | 2 | 5 | 3 | 13 nov. 2018 a 5 jun. 2024 |
| Comercial Papelera Alfa S.A. de C.V | 2 | 2 | 0 | 1 | 1 sep. 2026 a 18 sep. 2026 |
| Comercial Papelera San Cristóbal S.A. de C.V | 15 | 0 | 15 | 6 | 6 oct. 2021 a 18 ago. 2026 |
| Comercial Petrotecnia, S.A. de C.V | 60 | 0 | 60 | 13 | 23 ago. 2019 a 9 feb. 2026 |
| Comercial Picacho, S.A. de C.V | 41 | 0 | 41 | 4 | 18 oct. 2016 a 11 sep. 2019 |
| Comercial Pmc Uno, S de R. L. de C.V | 22 | 0 | 22 | 7 | 27 nov. 2020 a 18 ago. 2026 |
| Comercial Poza Rica S.A. de C.V | 3 | 3 | 0 | 2 | 9 oct. 2019 a 8 nov. 2019 |
| Comercial Puente Palmas III, S.A. de C.V | 3 | 2 | 1 | 2 | 17 oct. 2016 a 9 jul. 2019 |
| Comercial Punto de Venta, S.A. de C.V | 2 | 0 | 2 | 1 | 15 ene. 2026 a 4 mar. 2026 |
| Comercial R-1, S.A. de C.V | 72 | 0 | 72 | 13 | 26 abr. 2017 a 6 jun. 2024 |
| Comercial Rac S.A. de C.V | 30 | 0 | 30 | 3 | 10 feb. 2022 a 24 abr. 2026 |
| Comercial Rdp, S.A. de C.V | 26 | 1 | 25 | 10 | 22 nov. 2019 a 23 feb. 2021 |
| Comercial Reni S.A. de C.V | 5 | 0 | 5 | 2 | 4 nov. 2021 a 30 ago. 2022 |
| Comercial Reyport S.A. de C.V | 4 | 0 | 4 | 1 | 17 nov. 2016 a 21 jun. 2017 |
| Comercial Riva Palacio S.A. de C.V | 2 | 2 | 0 | 2 | 16 abr. 2018 a 9 ene. 2019 |
| Comercial Riva Palacios Cv4. S.A. de C.V | 2 | 2 | 0 | 1 | 20 jun. 2018 a 4 jul. 2018 |
| Comercial Rodacarga, S.A. de C.V | 3 | 0 | 3 | 2 | 10 nov. 2021 a 2 ago. 2022 |
| Comercial Rosas Zúñiga S.A. de C.V | 103 | 0 | 103 | 11 | 13 oct. 2016 a 4 ago. 2026 |
| Comercial Rosfrans S.A. de C.V | 8 | 8 | 0 | 5 | 10 nov. 2016 a 2 feb. 2023 |
| Comercial Roshafrans, S.A. de C.V | 41 | 41 | 0 | 3 | 20 nov. 2019 a 23 feb. 2023 |
| Comercial Roshfran S.A. de C.V | 2 | 2 | 0 | 1 | 21 ago. 2025 a 27 ago. 2025 |
| Comercial Roshfrans S.A. de C.V | 1,403 | 1,388 | 15 | 337 | 3 oct. 2016 a 22 sep. 2026 |
| Comercial Roshrans, S.A. de C.V | 4 | 4 | 0 | 3 | 3 oct. 2016 a 18 abr. 2017 |
| Comercial Royal Prestige México S. de R. L. de C.V. | 71 | 4 | 67 | 21 | 2 ago. 2017 a 20 ago. 2025 |
| Comercial Rys S.A. de C.V | 5 | 0 | 5 | 2 | 20 feb. 2025 a 14 ago. 2026 |
| Comercial S.A. de C.V | 911 | 255 | 656 | 175 | 4 oct. 2016 a 10 sep. 2026 |
| Comercial Sajeja S.A. de C.V | 7 | 0 | 7 | 7 | 17 ago. 2020 a 3 jun. 2021 |
| Comercial Sama, S.A. de C.V | 74 | 74 | 0 | 16 | 27 feb. 2017 a 27 oct. 2020 |
| Comercial Samavi S.A. de C.V | 9 | 0 | 9 | 7 | 28 ene. 2026 a 15 jun. 2026 |
| Comercial San José de Matamoros, Sociedad Anónima de Capital Variable | 40 | 0 | 40 | 5 | 8 abr. 2019 a 2 feb. 2023 |
| Comercial San Remos, S.A | 17 | 0 | 17 | 5 | 13 jun. 2017 a 21 may. 2019 |
| Comercial Sandoval, S.A. de C.V | 48 | 5 | 43 | 8 | 7 oct. 2016 a 26 ago. 2025 |
| Comercial Sanimex S.A. de C.V | 3 | 0 | 3 | 1 | 16 dic. 2016 a 3 may. 2017 |
| Comercial Santurini, Sociedad Anónima | 17 | 0 | 17 | 2 | 3 oct. 2016 a 7 mar. 2018 |
| Comercial Select S.A. de C.V | 39 | 0 | 39 | 10 | 23 abr. 2019 a 21 ene. 2026 |
| Comercial Sheva S.A. de C.V | 329 | 49 | 280 | 42 | 20 oct. 2016 a 19 ago. 2025 |
| Comercial Simex S.A. de C.V | 11 | 0 | 11 | 2 | 18 abr. 2017 a 14 ago. 2017 |
| Comercial Sinaloense Sánchez Reyes Sociedad Anónima de Capital Variable | 17 | 0 | 17 | 2 | 22 feb. 2024 a 7 may. 2026 |