| Cal Oaks 1-15 Hotel, LLC CA | Accommodation & Food Services | 0 | — | A |
| Cal OpEx, Inc. PA | Other Services | 0 | — | A |
| Cal Pacific Specialty Foods, LLC (Cal Pacific) CA | — | 0 | — | — |
| Cal Packing & Storage DBA Bravante Produce CA | Wholesale Trade | 0 | — | D |
| CAL PANEL CA | Wholesale Trade | 0 | — | F |
| Cal Plastering Company Inc. AZ | Construction | 0 | — | F |
| Cal Poly Corporation CA | — | 0 | — | — |
| Cal Poly Humboldt CA | Educational Services | 1 | $76,008 | — |
| Cal Poly Pomona Foundation, Inc. CA | — | 0 | — | — |
| Cal Pro Farm Labor CA | Agriculture & Forestry | 0 | — | A |
| CAL ROYAL PRODUCTS INC. CA | Manufacturing | 1 | $66,934 | — |
| Cal Solar Integrators INC CA | Construction | 0 | — | F |
| Cal South Harvesting LLC CA | Agriculture & Forestry | 0 | — | A |
| Cal spas CA | Manufacturing | 0 | — | A |
| Cal State Steel Corp. CA | — | 0 | — | — |
| Cal Stripe Inc. CA | Construction | 0 | — | F |
| Cal Valley Construction Inc. CA | Construction | 0 | — | A |
| Cal Valley Equipment CA | — | 0 | — | — |
| Cal Wall Systems Inc CA | Construction | 0 | — | A |
| Cal Well LLC CA | Transportation & Warehousing | 0 | — | A |
| Cal West Rain CA | Construction | 0 | — | D |
| Cal West Underground, Inc. CA | Construction | 0 | — | F |
| CAL-COAST CONSTRUCTION SPECIALTIES, INC. CA | Construction | 0 | — | F |
| Cal-Coast Mfg., Inc. CA | Construction | 0 | — | F |
| Cal-Comp USA CA | Manufacturing | 0 | — | F |
| Cal-Maine FL | Wholesale Trade | 0 | — | F |
| Cal-Maine Foods NC | Wholesale Trade | 0 | — | B |
| Cal-Maine Foods TN | Manufacturing | 0 | — | A |
| Cal-MAine Foods - Lake City Division FL | Manufacturing | 0 | — | A |
| Cal-Maine Foods Erda, UT Feed Mill UT | Manufacturing | 0 | — | A |
| Cal-Maine Foods Inc AR | Agriculture & Forestry | 0 | — | B |
| Cal-Maine Foods Inc OK | Manufacturing | 0 | — | D |
| Cal-Maine Foods Inc. KS | Agriculture & Forestry | 0 | — | D |
| Cal-Maine Foods Patterson Feed Mill GA | Manufacturing | 0 | — | A |
| Cal-Maine Foods Red River TX | Agriculture & Forestry | 0 | — | D |
| Cal-Maine Foods, Inc UT | Agriculture & Forestry | 0 | — | C |
| Cal-Maine Foods, Inc. FL | Agriculture & Forestry | 0 | — | A |
| Cal-Maine Foods, Inc. KY | Manufacturing | 0 | — | D |
| Cal-Maine Foods, Inc. LA | Manufacturing | 0 | — | A |
| CAL-MAINE FOODS, INC. MS | Agriculture & Forestry | 0 | — | A |
| Cal-Maine Foods, Inc. OH | Agriculture & Forestry | 0 | — | A |
| Cal-Maine Foods, Inc. SC | Agriculture & Forestry | 0 | — | A |
| Cal-Maine Foods, Inc. - Sandy Fork TX | Agriculture & Forestry | 0 | — | D |
| Cal-Maine Foods, Incorporated TX | Manufacturing | 0 | — | C |
| Cal-Maine Foods,Inc. GA | Agriculture & Forestry | 0 | — | A |
| Cal-Maine Foods-Robertsdale, AL Feed Mill AL | Manufacturing | 0 | — | A |
| Cal-Multi, LLC CA | Construction | 0 | — | F |
| Cal-Neva Construction Services, Inc. CA | Construction | 0 | — | A |
| Cal-Nevada Precision Blasting, Inc NV | Mining & Extraction | 0 | — | A |
| Cal-Pac Rancho Cordova, LLC CA | Arts & Entertainment | 0 | — | B |
