| Comercial Solutions Vermont & Marbent S.A. de C.V | 4 | 2 | 2 | 3 | 28 feb. 2025 a 12 dic. 2025 |
| Comercial Solutions Vermont Ñ Marbent, S.A. de C.V | 11 | 0 | 11 | 7 | 22 feb. 2023 a 6 ago. 2026 |
| Comercial Sport Market, S.A. de C.V | 2 | 0 | 2 | 1 | 24 abr. 2025 a 27 abr. 2026 |
| Comercial Sport, S.A. de C.V | 7 | 0 | 7 | 2 | 12 sep. 2024 a 9 jul. 2026 |
| Comercial Sports, S.A. de C.V | 13 | 0 | 13 | 2 | 17 abr. 2024 a 14 oct. 2025 |
| Comercial Stark S.A. de C.V | 136 | 132 | 4 | 36 | 31 may. 2018 a 17 feb. 2026 |
| Comercial Sumatco S.A. de C.V | 13 | 13 | 0 | 3 | 26 sep. 2022 a 27 nov. 2024 |
| Comercial Super Alianza S.A. de C.V | 6 | 1 | 5 | 2 | 15 mar. 2017 a 3 ago. 2020 |
| Comercial Suqui S.A. de C.V | 14 | 0 | 14 | 4 | 24 feb. 2017 a 24 nov. 2022 |
| Comercial T2, S.A. de C.V | 2 | 0 | 2 | 1 | 15 ago. 2019 a 20 ago. 2019 |
| Comercial Tapicera Moda S de R.L. de C.V | 4 | 0 | 4 | 3 | 18 ago. 2023 a 13 may. 2024 |
| Comercial Textil de Michoacán, S.A. de C.V | 10 | 0 | 10 | 2 | 1 dic. 2016 a 29 ene. 2019 |
| Comercial Tizayuca, S.A. de C.V | 2 | 0 | 2 | 1 | 28 mar. 2022 a 4 abr. 2022 |
| Comercial Tnsmex, S.A. de C.V | 8 | 1 | 7 | 3 | 4 jun. 2018 a 24 mar. 2026 |
| Comercial Toga S.A. de C.V | 6 | 0 | 6 | 1 | 26 jun. 2017 a 10 jul. 2017 |
| Comercial Torian, S.A. de C.V | 23 | 0 | 23 | 6 | 23 feb. 2017 a 24 nov. 2022 |
| Comercial Toyo, S.A. de C.V | 6 | 0 | 6 | 2 | 13 may. 2025 a 24 ago. 2026 |
| Comercial Transportadora Diesel S.A. de C.V | 3 | 0 | 3 | 1 | 2 abr. 2024 a 23 abr. 2024 |
| Comercial Trejar S.A. de C.V | 3 | 0 | 3 | 2 | 17 feb. 2025 a 2 jun. 2026 |
| Comercial Triplayera Nonoalco S.A. de C.V | 107 | 0 | 107 | 16 | 29 ene. 2025 a 22 sep. 2026 |
| Comercial Triplayera Nonocalco S.A. de C.V | 3 | 0 | 3 | 2 | 28 ene. 2026 a 5 mar. 2026 |
| Comercial Ulises S.A. de C.V | 2 | 0 | 2 | 2 | 27 ene. 2026 a 19 ago. 2026 |
| Comercial Ultralum, S.A. de C.V | 5 | 5 | 0 | 2 | 10 oct. 2016 a 30 nov. 2016 |
| Comercial Ultramar, S.A | 5 | 0 | 5 | 1 | 26 jun. 2024 a 13 ago. 2024 |
| Comercial Unitet S de R.L. de C.V | 7 | 0 | 7 | 1 | 3 nov. 2022 a 22 nov. 2023 |
| Comercial Unitext S de R.L. de C.V | 9 | 0 | 9 | 2 | 13 oct. 2021 a 22 nov. 2023 |
| Comercial Urania, S.A. de C.V | 2 | 2 | 0 | 2 | 13 ene. 2022 a 18 feb. 2022 |
| Comercial Usq, Sociedad Anónima de Capital Variable | 184 | 0 | 184 | 31 | 12 ene. 2018 a 1 sep. 2026 |
| Comercial Vallejo, Sociedad Anónima de Capital Variable | 2 | 0 | 2 | 2 | 18 sep. 2019 a 28 ene. 2020 |
| Comercial Valvri S.A. de C.V | 10 | 10 | 0 | 4 | 10 feb. 2017 a 25 ago. 2026 |
| Comercial Venezzia S.A. de C.V | 14 | 0 | 14 | 5 | 3 oct. 2016 a 24 oct. 2017 |
| Comercial Vennezzia, S.A. de C.V | 9 | 0 | 9 | 3 | 7 sep. 2018 a 19 nov. 2019 |
| Comercial Vh, S.A. de C.V | 6 | 0 | 6 | 2 | 7 feb. 2017 a 25 oct. 2018 |
| Comercial Via, S.A. de C.V | 20 | 0 | 20 | 3 | 28 oct. 2016 a 25 sep. 2023 |
| Comercial Videg, S.A. de C.V | 52 | 0 | 52 | 1 | 23 ago. 2018 a 3 oct. 2023 |
| Comercial Vigem S.A. de C.V | 57 | 0 | 57 | 4 | 7 mar. 2017 a 21 sep. 2026 |
| Comercial Villegas Zamora S.A. de C.V | 29 | 0 | 29 | 6 | 23 ene. 2018 a 3 mar. 2021 |
| Comercial Vimeg, S.A. de C.V | 4 | 0 | 4 | 2 | 19 oct. 2016 a 13 mar. 2017 |
| Comercial Vía Médica S.A. de C.V | 54 | 54 | 0 | 11 | 29 nov. 2024 a 28 ago. 2026 |
| Comercial Waco, S.A. de C.V | 173 | 1 | 172 | 45 | 6 oct. 2016 a 3 sep. 2026 |
| Comercial Whitehouse, S.A. de C.V | 36 | 36 | 0 | 11 | 14 dic. 2017 a 19 may. 2021 |
| Comercial Wunjo, S.A. de C.V | 47 | 38 | 9 | 9 | 6 dic. 2016 a 20 mar. 2026 |
| Comercial y de Servicios de Occidente, S.A. de C.V | 2 | 0 | 2 | 1 | 11 nov. 2024 a 29 nov. 2024 |
| Comercial y de Servicios del Distrito Federal S.A. de C.V | 3 | 3 | 0 | 2 | 16 ene. 2019 a 19 feb. 2019 |
| Comercial y de Servicios, S.A. de C.V | 35 | 30 | 5 | 5 | 21 ago. 2019 a 22 sep. 2026 |
| Comercial Zacxs, S.A. de C.V | 7 | 7 | 0 | 1 | 6 sep. 2022 a 29 ago. 2024 |
| Comercialbustamante S.A. de C.V | 2 | 0 | 2 | 1 | 8 nov. 2024 a 7 ene. 2025 |
| Comerciales de México A.C | 315 | 0 | 315 | 27 | 21 nov. 2019 a 22 sep. 2026 |
| Comerciales Dsi, S.A. de C.V | 54 | 54 | 0 | 12 | 14 nov. 2019 a 25 ago. 2025 |
| Comerciales Evo, S.A. de C.V | 12 | 0 | 12 | 4 | 29 jun. 2017 a 16 oct. 2018 |