| 81 | Super Style Pcu | | Sheikhupura |
| 82 | A.T Sole | | Sheikhupura |
| 83 | Ghulam Ali Shoes | | Kasur |
| 84 | Falk Shoes International | Quaid-e-Azam Industrial Estate | Lahore |
| 85 | Khurum Tannery | | Sialkot |
| 86 | Allah Wasaya Tannery | | Kasur |
| 87 | Unistar International | | Sialkot |
| 88 | Sohail Awais Leather Works | | Sialkot |
| 89 | Boots Footwear | | Sheikhupura |
| 90 | Abatullah Shoes Sole Maker | | Sialkot |
| 91 | Basheer Plastic | | Lahore |
| 92 | Sartaj Shoes Factory | | Lahore |
| 93 | Shehzad Shoes Kaarkhana | | Kasur |
| 94 | Ashraf Cover Maker | | Sialkot |
| 95 | Fine P.C.U | | Rawalpindi |
| 96 | Popular Pcu Shoes | | Multan |
| 97 | Green Eva | | Lahore |
| 98 | Rang Ellahi Shoes Unit | | Kasur |
| 99 | Rehmat Bag House | | Sialkot |
| 100 | Asghar Tannery | | Sialkot |