| Phoenix Senior Living FL | Healthcare & Social Assistance | 0 | - | F |
| Phoenix Senior Living GA | Healthcare & Social Assistance | 0 | - | F |
| Phoenix Senior Living KY | Healthcare & Social Assistance | 0 | - | F |
| Phoenix Senior Living LA | Healthcare & Social Assistance | 0 | - | F |
| Phoenix Senior Living MI | Healthcare & Social Assistance | 0 | - | - |
| Phoenix Senior Living NC | Healthcare & Social Assistance | 0 | - | F |
| Phoenix Senior Living SC | Healthcare & Social Assistance | 0 | - | F |
| Phoenix Senior Living VA | Healthcare & Social Assistance | 0 | - | F |
| Phoenix Stamping Group GA | Manufacturing | 0 | - | F |
| Phoenix Tailings Inc. MA | Professional & Technical Services | 1 | $137,000 | - |
| Phoenix Technical Solutions, Inc. PA | Professional & Technical Services | 2 | $97,455 | - |
| Phoenix Technologies OH | Manufacturing | 0 | - | F |
| Phoenix Technologies LLC NJ | Professional & Technical Services | 2 | $90,600 | - |
| Phoenix Theatres Entertainment VA | - | 0 | - | - |
| Phoenix Union High School District AZ | Educational Services | 1 | $60,301 | - |
| Phoenix Union High School District 210 AZ | Educational Services | 2 | $70,527 | - |
| Phoenix Wood Products FL | Manufacturing | 0 | - | C |
| Phoneix Theatres Entertainment, LLC: Chariers Valley Stadium, North Versailles Stadium 18, Fix Bar, Altimate Air Trampoline Park PA | - | 0 | - | - |
| Phonetic Consulting Services INC. TX | Professional & Technical Services | 1 | $106,558 | - |
| Phononic NC | Manufacturing | 0 | - | D |
| Phonoscope, Inc. TX | Information & Media | 1 | $100,000 | - |
| Photon Infotech, INC. TX | Professional & Technical Services | 88 | $179,088 | - |
| Php Staffing LLC NY | Administrative & Waste Services | 6 | $81,850 | - |
| Phreesia, Inc. DE | Healthcare & Social Assistance | 3 | $158,260 | - |
| Phronetic Psychotherapy LCSW PC NY | Healthcare & Social Assistance | 2 | $119,600 | - |
| PHS IA | Healthcare & Social Assistance | 0 | - | F |
| PHS MN | Management of Companies | 0 | - | F |
| PHS WI | Healthcare & Social Assistance | 0 | - | F |
| Phunware, Inc. TX | Information & Media | 1 | $178,500 | - |
| PHV Corp NJ | - | 0 | - | - |
| Phwlv, LLC NV | - | 0 | - | - |
| PHX Agile LLC. TX | Professional & Technical Services | 1 | $106,000 | - |
| PhyCARE Solutions, Inc. NY | Healthcare & Social Assistance | 1 | $66,950 | A |
| Phycovax INC CA | Professional & Technical Services | 3 | $126,942 | - |
| Phygital24, Inc TX | Professional & Technical Services | 9 | $96,616 | - |
| Phylo, Inc. CA | Manufacturing | 1 | $250,000 | - |
| Physical and Occupational Rehabilitation Therapy and Speech Pathology Services, PLLC (Loretto Health and Rehabilitation Center) NY | - | 0 | - | - |
| Physical and Occupational Rehabilitation Therapy and Speech Pathology Services, PLLC (The Nottingham) NY | - | 0 | - | - |
| Physical Intelligence (PI), Inc. CA | Professional & Technical Services | 2 | $173,826 | - |
| Physical Intelligence PI Inc CA | Professional & Technical Services | 2 | $197,236 | - |
| Physical Medicine and Rehabilitation Consultant and Pain Management, P.C. MI | Healthcare & Social Assistance | 1 | $92,061 | - |
| Physical Medicine and Rehabilitation MSG, LLP NY | Healthcare & Social Assistance | 1 | $291,270 | - |
| Physical Therapy and Pain Management Center LLC MD | Healthcare & Social Assistance | 1 | $96,000 | - |
| Physical Therapy of New York, PC NY | Healthcare & Social Assistance | 2 | $57,000 | - |
| Physical Therapy of the City, PC NY | Administrative & Waste Services | 6 | $63,793 | - |
| Physician Affiliate Group of New York, P.C. NY | Healthcare & Social Assistance | 1 | $390,000 | - |
| Physician Affiliate Group Of NY, PC NY | Healthcare & Social Assistance | 57 | $458,507 | - |
| Physician HMO Inc. PR | Healthcare & Social Assistance | 0 | - | F |
| Physician Management Group CA | - | 0 | - | - |
| Physician Primecare Management LTD TX | Healthcare & Social Assistance | 0 | - | A |
