| Simon Roofing and Sheet Metal IA | Construction | 0 | — | A |
| Simon Roofing and Sheet Metal IL | Construction | 0 | — | A |
| Simon Roofing and Sheet Metal IN | Construction | 0 | — | A |
| Simon Roofing and Sheet Metal KS | Construction | 0 | — | A |
| Simon Roofing and Sheet Metal KY | Construction | 0 | — | A |
| Simon Roofing and Sheet Metal LA | Construction | 0 | — | A |
| Simon Roofing and Sheet Metal MI | Construction | 0 | — | A |
| Simon Roofing and Sheet Metal MO | Construction | 0 | — | A |
| Simon Roofing and Sheet Metal NC | Construction | 0 | — | A |
| Simon Roofing and Sheet Metal NY | Construction | 0 | — | A |
| Simon Roofing and Sheet Metal OH | Construction | 0 | — | A |
| Simon Roofing and Sheet Metal PA | Construction | 0 | — | A |
| Simon Roofing and Sheet Metal TN | Construction | 0 | — | A |
| Simon Roofing and Sheet Metal TX | Construction | 0 | — | A |
| Simon Roofing and Sheet Metal UT | Construction | 0 | — | A |
| Simon Roofing and Sheet Metal VA | Construction | 0 | — | A |
| Simon Roofing and Sheet Metal WA | Construction | 0 | — | A |
| Simon Roofing and Sheet Metal WI | Construction | 0 | — | A |
| Simon Transport, LLC UT | Transportation & Warehousing | 0 | — | A |
| Simon's Trucking Inc. IA | Transportation & Warehousing | 0 | — | A |
| Simon, Kucher & Partners Strategy & Marketing Consultants LLC MA | Professional & Technical Services | 3 | $157,333 | — |
| Simon-Kucher & Partners Strategy & Marketing Consultants LLC MA | Professional & Technical Services | 1 | $140,000 | — |
| SIMONA America Industries PA | Manufacturing | 0 | — | F |
| SIMONA Boltaron Inc. OH | Manufacturing | 0 | — | D |
| Simona PMC OH | Manufacturing | 0 | — | F |
| Simonds MA | Manufacturing | 0 | — | F |
| Simonds MI | Manufacturing | 0 | — | F |
| Simonds SC | Manufacturing | 0 | — | A |
| Simonds WA | Manufacturing | 0 | — | F |
| Simone Construction Services MI | Construction | 0 | — | F |
| SimonMed imaging AZ | Healthcare & Social Assistance | 0 | — | B |
| Simons Foundation NY | Professional & Technical Services | 1 | $95,435 | — |
| Simonson Lumber MN | Manufacturing | 0 | — | F |
| Simonson Properties MN | Retail Trade | 0 | — | D |
| Simonton OK | — | 0 | — | — |
| Simonton Windows IL | Manufacturing | 0 | — | D |
| Simonton Windows WV | Manufacturing | 0 | — | C |
| Simos TX | — | 0 | — | — |
| SIMOS VA | — | 0 | — | — |
| SIMOS Insourcing Solutions, LLC AZ | Administrative & Waste Services | 0 | — | A |
| SIMOS Insourcing Solutions, LLC CA | Administrative & Waste Services | 0 | — | A |
| SIMOS Insourcing Solutions, LLC CT | Administrative & Waste Services | 0 | — | F |
| SIMOS Insourcing Solutions, LLC FL | Administrative & Waste Services | 0 | — | A |
| SIMOS Insourcing Solutions, LLC GA | Administrative & Waste Services | 0 | — | D |
| SIMOS Insourcing Solutions, LLC IL | Administrative & Waste Services | 0 | — | F |
| SIMOS Insourcing Solutions, LLC IN | Administrative & Waste Services | 0 | — | C |
| SIMOS Insourcing Solutions, LLC KS | Administrative & Waste Services | 0 | — | A |
| SIMOS Insourcing Solutions, LLC KY | Administrative & Waste Services | 0 | — | F |
| SIMOS Insourcing Solutions, LLC MA | Administrative & Waste Services | 0 | — | A |
| SIMOS Insourcing Solutions, LLC MO | Administrative & Waste Services | 0 | — | A |