| 1 | S.P. Apparels Ltd (Spinning Division) |
| 2 | S.P. Spinning Mills (P) Ltd., |
| 3 | S.P. Superfine Cotton Mills Pvt. Ltd., |
| 4 | Sambandam Shiva Textiles (P) Ltd |
| 5 | Sambandam Spinning Mills Ltd |
| 6 | Sambandam Spinning Mills Ltd., Unit 2 |
| 7 | Sambandam Spinning Mills Ltd., Unit 3 |
| 8 | Sambandam Spinning Mills Ltd., Unit III |
| 9 | Sankagiri Spintex Ltd |
| 10 | Shreegiri Spinners Pvt. Ltd |
| 11 | Shri Velmurugan Cotton Mills |
| 12 | Sri Akilaa Spinning Mills (P) Ltd |
| 13 | Sri Sowdeswari Mills (P) Ltd |
| 14 | Sri Venkateswara Cotton Yarn Mills (Salem) Pvt. Ltd., |
| 15 | Sri Venkateswara Spinning Mills |
| 16 | Sugavaneswara Spinning Mills (P) Ltd., |