| GS Caltex Corporation( Seoul ) | GS Partners ( Castle Rock, CO ) | Gsanger Optoelektronik GmbH & Co.( Gottingen ) |
| GS Caltex Corporation ( Seoul, KR ) | GS Regal Group Inc. | Gsanger Optoelektronik GmbH & Co. KG( Planegg ) |
| GS CLEANTECH CORPORATION ( New York, NY ) | GS Roofing Products Company, Inc. ( Irving, TX ) | GSBS Development Corporation ( Charlotte, NC ) |
| GS Development( Malmo ) | GS Systems, Inc. ( Highland Park, IL ) | GSC Enterprises, Inc. ( Sulphur Springs, TX ) |
| GS Development A.B. | GS Technologies, Inc. ( Maryville, TN ) | GSC Technologies Corporation( St. Jean ) |
| GS Development A.B.( Malmo ) | GS YUASA CCORPORATION ( Kyoto-shi, JP ) | GSC Technology Corporation |
| GS Development AB( Malmo ) | GS Yuasa Corporation( Kyoto ) | GSC Technology Corporation( St. Jean ) |
| GS Engineering Construction Corp.( Seoul ) | GS Yuasa Corporation ( Kyoto, JP ) | GSC Technology Corporation( St. Jean Quebec ) |
| GS Engineering & Construction Corp. ( Seoul, KR ) | GS Yuasa Corporation( Kyoto-shi ) | GSE Advanced Industrial Technologies, GmbH |
| GS Engineering, Inc. ( Houghton, MI ) | GS Yuasa Corporation ( Kyoto-shi, JP ) | GSE Advanced Industrial Technologies, GmbH( TX ) |
| GS Food Corporation ( Osaka, JP ) | GS Yuasa Corporation ( Kyoto-Shi, Kyoto ) | GSE Lining Technology |
| GS- HYDRO OY ( Hameenlinna, FI ) | GS YUASA CORPORATION ( Kyoto-shi, Kyoto, JP ) | GSE Lining Technology ( Houston, TX ) |
| GS Industries, Inc. ( Cleveland, OH ) | GS Yuasa Corporation ( Minami-ku, Kyoto ) | GSE Lining Technology, Inc. |
| GS IP Limited Liability Company ( Cambridge, GB ) | GS Yuasa Corporation ( Minami-ku, Kyoto-shi ) | GSE Lining Technology, Inc. ( Houston, TX ) |
| GS IP Limited Liability Company ( Wilmington, DE ) | GS Yuasa Corporation ( Tokyo, JP ) | GSE, Inc. |
| GS Metal Products Company ( Cleveland, OH ) | GSA Industries (Aust.) Pty. Ltd. ( Melbourne, AU ) | GSE, Inc. ( Farmington Hills, MI ) |
| GS Metals Corp. ( Pinckneyville, IL ) | GSA, Inc. ( Laguna Hills, CA ) | |
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