| Magic Software Inc. NY | Professional & Technical Services | 2 | $125,000 | — |
| Magic Springs Holdings, LLC AR | Arts & Entertainment | 0 | — | F |
| Magic Tilt Trailers, Inc. FL | Manufacturing | 0 | — | F |
| Magic Touch Cleaning, Inc. MO | — | 0 | — | — |
| MAGIC TRANSPORT, INC. FL | Transportation & Warehousing | 0 | — | D |
| Magic Transportation MI | Transportation & Warehousing | 0 | — | D |
| Magic Valley Electric Coop TX | Utilities | 0 | — | F |
| MAGIC VALLEY ELECTRIC LLC ID | Construction | 0 | — | D |
| Magic Valley Growers, Ltd. ID | Agriculture & Forestry | 0 | — | F |
| Magic Valley Produce, Inc. ID | Agriculture & Forestry | 0 | — | B |
| Magic Valley Quality Milk Transport ID | Transportation & Warehousing | 0 | — | D |
| Magic Valley Quality Milk Transport LH, LLC ID | Transportation & Warehousing | 0 | — | A |
| Magic Valley Quality Milk, LLC ID | Manufacturing | 0 | — | A |
| MagicByte AI, Inc. CA | Professional & Technical Services | 3 | $102,757 | — |
| MagicCube, Inc. CA | Professional & Technical Services | 2 | $199,500 | — |
| MagicDoor Inc NV | Professional & Technical Services | 1 | $85,000 | — |
| Magick Woods, Inc. IL | Manufacturing | 1 | $104,416 | — |
| Magid Glove and Safety Manufacturing Company LLC IL | Manufacturing | 0 | — | B |
| Magista, Inc. TX | Professional & Technical Services | 2 | $109,035 | — |
| Maglev Aero Inc. MA | Manufacturing | 1 | $130,000 | — |
| Magline MI | Manufacturing | 0 | — | F |
| Maglio Companies TX | Wholesale Trade | 0 | — | A |
| Maglio Companies WI | Wholesale Trade | 0 | — | D |
| Magna KY | Manufacturing | 0 | — | F |
| Magna OH | Manufacturing | 0 | — | F |
| Magna Closures of America, Inc. MI | Manufacturing | 1 | $109,793 | — |
| Magna Construction and Maintenance Services Inc. DC | Construction | 0 | — | A |
| Magna Cosma pwer Systems AZ | — | 0 | — | — |
| Magna Electric Vehicle Structures - Michigan, Inc. MI | Manufacturing | 1 | $107,661 | F |
| Magna Electronics, Inc. MI | Professional & Technical Services | 34 | $113,721 | A |
| Magna Energy Storage Systems USA SC | Manufacturing | 0 | — | F |
| Magna Engineered Glass MI | Manufacturing | 0 | — | F |
| Magna Exteriors America Holdings, Inc. Interior Systems Engineering MI | Manufacturing | 1 | $104,844 | — |
| Magna Exteriors America Holdings, Inc. Exterior Systems Engineering MI | Manufacturing | 1 | $132,295 | — |
| Magna Exteriors and Interiors Corp - Decostar Chattanooga TN | — | 0 | — | — |
| Magna Exteriors Belvidere IL | Manufacturing | 0 | — | D |
| Magna Imperio Systems Corp. TX | Manufacturing | 0 | — | A |
| Magna Industries Inc. NJ | Manufacturing | 0 | — | F |
| Magna Industries, Inc. OH | — | 0 | — | — |
| Magna Internation MI | Manufacturing | 0 | — | A |
| Magna International IN | Manufacturing | 0 | — | D |
| Magna International MI | Manufacturing | 0 | — | F |
| Magna International MO | Manufacturing | 0 | — | F |
| Magna IV Engineering CO | Professional & Technical Services | 0 | — | A |
| Magna Louisville Seating Systems KY | Manufacturing | 0 | — | F |
| Magna Machine & Tool IN | Manufacturing | 0 | — | A |
| Magna Mirrors MI | Manufacturing | 0 | — | F |
| Magna Mirrors SC | Manufacturing | 0 | — | A |
| Magna Mirrors North America, LLC MI | Manufacturing | 0 | — | F |
| Magna Powertrain MI | — | 0 | — | — |