| Phillips Pet Food & Supplies MA | Wholesale Trade | 0 | — | A |
| Phillips Pet Food & Supplies MI | Wholesale Trade | 0 | — | A |
| Phillips Pet Food & Supplies MT | Wholesale Trade | 0 | — | D |
| Phillips Pet Food & Supplies NC | Wholesale Trade | 0 | — | A |
| Phillips Pet Food & Supplies OR | Wholesale Trade | 0 | — | D |
| Phillips Pet Food & Supplies PA | Wholesale Trade | 0 | — | A |
| Phillips Pet Food & Supplies SC | Wholesale Trade | 0 | — | D |
| Phillips Pet Food & Supplies TX | Wholesale Trade | 0 | — | A |
| Phillips Pet Food & Supplies dba PHIDO NJ | Wholesale Trade | 0 | — | A |
| Phillips Plumbing and Mechanical CO | Construction | 0 | — | F |
| Phillips Recoveries Inc SC | Professional & Technical Services | 0 | — | F |
| Phillips Respironics, Inc. PA | — | 0 | — | — |
| PHILLIPS ROOFING, LLC AZ | Construction | 0 | — | A |
| Phillips Seafood Restaurants MD | — | 0 | — | — |
| Phillips Service Industries, Inc. IL | Manufacturing | 0 | — | A |
| Phillips Sign and Lighting, Inc. MI | Manufacturing | 0 | — | A |
| Phillips Southern Electric Co., Inc. KS | Construction | 0 | — | F |
| Phillips Staffing (Itron) SC | — | 0 | — | — |
| Phillips Steel Company CA | Wholesale Trade | 0 | — | A |
| Phillips Syrups And Sauces OH | Manufacturing | 0 | — | F |
| Phillips Tool & Die, Inc. dba Busy Bee Tooling CA | — | 0 | — | — |
| Phillips Tube Group OH | Manufacturing | 0 | — | F |
| Phillips Tube Group of Indiana LLC. IN | Manufacturing | 0 | — | B |
| Phillips Tube Group, Inc. - Corporate & Fabrication Middletown OH | Manufacturing | 0 | — | A |
| Phillips Ultrasound, Inc WA | — | 0 | — | — |
| Phillips' Floors, Inc IA | Retail Trade | 0 | — | A |
| Phillips-Medisize GID WI | Manufacturing | 0 | — | F |
| Phillips-Medisize LLC WI | Manufacturing | 0 | — | D |
| Phillips-Medisize Northeast, LLC MA | Manufacturing | 3 | $116,333 | — |
| Phillips-Medisize, LCC WI | Manufacturing | 0 | — | F |
| Philly Auto Labor Services, LLC PA | — | 0 | — | — |
| Philly Electrical Services NJ | Construction | 0 | — | A |
| Philly Shipyard, Inc PA | Manufacturing | 0 | — | F |
| Philly Trans PA | Transportation & Warehousing | 0 | — | A |
| Philly Transportation LLC PA | Transportation & Warehousing | 0 | — | C |
| Philo, Inc. CA | Information & Media | 5 | $222,777 | — |
| Philomath Fire & Rescue OR | Public Administration | 0 | — | F |
| Philosophe LLC PA | Transportation & Warehousing | 0 | — | F |
| Philosophy, Inc. AZ | — | 0 | — | — |
| Philpac Corporation NY | Manufacturing | 0 | — | F |
| Philpott Solutions Group Inc MI | Manufacturing | 0 | — | F |
| Philpott Solutions Group Inc OH | Wholesale Trade | 0 | — | D |
| Phils BBQ CA | — | 0 | — | — |
| Philz Coffee Inc CA | Retail Trade | 0 | — | B |
| Philz Coffee Inc DC | Retail Trade | 0 | — | A |
| Philz Coffee Inc IL | Retail Trade | 0 | — | A |
| Philz Coffee Inc VA | Accommodation & Food Services | 0 | — | A |
| Phil’s Cake Box Bakeries FL | Manufacturing | 0 | — | F |
| Phil’s Cake Box Bakeries FL | Manufacturing | 0 | — | F |
| PHINIA DELPHI USA LLC MI | Manufacturing | 1 | $135,450 | — |
