North America
| AMERICAN SHOWA, Inc.* Sunbury Plant | U.S.A. |
| AMERICAN SHOWA, Inc.* Blanchester Plant | U.S.A. |
| AMERICAN SHOWA, Inc.* Los Angeles Office | U.S.A. |
| SHOWA CANADA Inc.* | Canada |
South America
| SHOWA DO BRASIL LTDA.* | Brazil |
| SHOWA INDUSTRIA E COMERCIO LTDA.* | Brazil |
Europe
| SHOWA EUROPE, S.A.* | Spain |
| NISSIN SHOWA UK LTD.* | U.K. |
Asia
| P.T. SHOWA INDONESIA MANUFACTURING* | Indonesia |
| SUMMIT SHOWA MANUFACTURING CO.,LTD. * | Thailand |
| SHOWA AUTOPARTS (THAILAND) CO.,LTD. * | Thailand |
| KAIFA INDUSTRY CO.,LTD. | Taiwan |
| SHOWA INDIA PVT. LTD. | India |
| MUNJAL SHOWA LTD. | India |
| GUANGZHOU SHOWA AUTOPARTS CO.,LTD.* | China |
| GUANGZHOU SHOWA AUTOPARTS CO.,LTD. WUHAN PLANT | China |
| SHANGHAI SHOWA AUTO PARTS CO.,LTD.* | China |
| CHENGDU NINGJIANG SHOWA AUTOPARTS CO.,LTD. | China |
| MACHINO AUTO-PARTS CO.,LTD. | Vietnam |
*Asterisk indicates consolidated subsidiary.