| Phillips & Temro MN | Manufacturing | 0 | - | F |
| Phillips 66 - Wilmington CA | - | 0 | - | - |
| Phillips 66 Company CA | Manufacturing | 0 | - | A |
| Phillips 66 Company TX | Management of Companies | 7 | $145,440 | A |
| Phillips 66 Company - Alliance Refinery LA | - | 0 | - | - |
| Phillips and Temro Industries MN | Wholesale Trade | 6 | $100,754 | - |
| Phillips Corporation - Commercial Division NC | Wholesale Trade | 0 | - | C |
| Phillips County Hospital Association MT | Healthcare & Social Assistance | 2 | $69,649 | - |
| Phillips Foods Inc MD | Manufacturing | 0 | - | F |
| Phillips Gradick Engineering, PC GA | Professional & Technical Services | 1 | $97,731 | - |
| Phillips Hardy Inc. MO | Construction | 0 | - | F |
| Phillips Industries CA | Manufacturing | 0 | - | F |
| Phillips Lytle LLP NY | Professional & Technical Services | 1 | $140,000 | - |
| Phillips Medical Systems OH | - | 0 | - | - |
| Phillips Medisize WI | - | 0 | - | - |
| Phillips North America LLC FL | - | 0 | - | - |
| Phillips Partnership, P.C. GA | Professional & Technical Services | 1 | $98,000 | - |
| Phillips Respironics, Inc. PA | - | 0 | - | - |
| Phillips Seafood Restaurants MD | - | 0 | - | - |
| Phillips Staffing (Itron) SC | - | 0 | - | - |
| Phillips Tool & Die, Inc. dba Busy Bee Tooling CA | - | 0 | - | - |
| Phillips Tube Group OH | Manufacturing | 0 | - | F |
| Phillips Ultrasound, Inc WA | - | 0 | - | - |
| Phillips-Medisize LLC WI | Manufacturing | 0 | - | D |
| Phillips-Medisize Northeast, LLC MA | Manufacturing | 3 | $116,333 | - |
| Philly Auto Labor Services, LLC PA | - | 0 | - | - |
| Philly Shipyard, Inc PA | Manufacturing | 0 | - | F |
| Philly Transportation LLC PA | Transportation & Warehousing | 0 | - | C |
| Philo, Inc. CA | Information & Media | 5 | $222,777 | - |
| Philosophe LLC PA | Transportation & Warehousing | 0 | - | F |
| Philosophy, Inc. AZ | - | 0 | - | - |
| Phils BBQ CA | - | 0 | - | - |
| Philz Coffee Inc CA | Retail Trade | 0 | - | B |
| 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 | - |
| Phipps Houses Inc. NY | Real Estate | 0 | - | F |
| Phipps Houses Services at NY Presbyterian Hospital Work Sites NY | - | 0 | - | - |
| PHL Shanti LLC PA | Accommodation & Food Services | 1 | $83,660 | - |
| PHM Brands TX | Manufacturing | 0 | - | C |
| Phocas Inc CA | Wholesale Trade | 2 | $172,000 | - |
| Phocos Americas Inc. AZ | Manufacturing | 1 | $131,000 | - |
| Phoebe Physician Group, Inc. GA | Administrative & Waste Services | 2 | $405,000 | - |
| Phoebe Putney Memorial Hospital, Inc. GA | Healthcare & Social Assistance | 1 | $68,390 | - |
| Phoebe-Devitt Homes PA | Healthcare & Social Assistance | 0 | - | F |
| Phoenix Air Group, Inc. GA | Transportation & Warehousing | 0 | - | A |
| Phoenix Assurance, LLC TX | Wholesale Trade | 0 | - | C |
| Phoenix Big Cinemas - Fremont CA | - | 0 | - | - |
| Phoenix Bioinformatics Corporation CA | Information & Media | 1 | $147,368 | - |
| Phoenix Cars LLC CA | Manufacturing | 1 | $100,000 | - |
