| Magic Plastics, Inc. CA | Manufacturing | 0 | - | F |
| Magic Software Inc. NY | Professional & Technical Services | 4 | $127,837 | - |
| Magic Springs Holdings, LLC AR | Arts & Entertainment | 0 | - | F |
| Magic Tilt Trailers, Inc. FL | Manufacturing | 0 | - | F |
| Magic Touch Cleaning, Inc. MO | - | 0 | - | - |
| Magic Valley Growers, Ltd. ID | Agriculture & Forestry | 0 | - | F |
| Magic Valley Quality Milk Transport ID | Transportation & Warehousing | 0 | - | D |
| Magical Tome, Inc. CA | - | 1 | $190,000 | - |
| MagicByte AI, Inc. CA | Professional & Technical Services | 7 | $165,000 | - |
| MagicCube, Inc. CA | Professional & Technical Services | 3 | $207,480 | - |
| MagicDoor Inc NV | Professional & Technical Services | 1 | $85,000 | - |
| Magick Woods, Inc. IL | Manufacturing | 2 | $104,000 | - |
| Magid Glove and Safety Manufacturing Company LLC IL | Manufacturing | 0 | - | B |
| Maginnis Knechtel & McIntyre LLP CA | - | 1 | $82,763 | - |
| Magista, Inc. TX | Professional & Technical Services | 5 | $96,050 | - |
| Maglev Aero Inc. MA | Manufacturing | 1 | $130,000 | - |
| Magline MI | Manufacturing | 0 | - | F |
| Maglio Companies WI | Wholesale Trade | 0 | - | D |
| Magma Capital Management LLC IL | - | 2 | $217,500 | - |
| Magna KY | Manufacturing | 0 | - | F |
| Magna OH | Manufacturing | 0 | - | F |
| Magna OH | - | 0 | - | - |
| Magna Closures of America, Inc. MI | Manufacturing | 2 | $136,369 | - |
| 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 | 49 | $102,981 | A |
| Magna Electronics, LLC MI | - | 2 | $137,029 | - |
| Magna Energy Storage Systems USA SC | Manufacturing | 0 | - | F |
| Magna Engineered Glass MI | Manufacturing | 0 | - | F |
| Magna Exteriors America Holdings, Inc. MI | - | 8 | $120,000 | - |
| 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 Industries, Inc. OH | - | 0 | - | - |
| Magna International IN | Manufacturing | 0 | - | D |
| Magna International MI | Manufacturing | 0 | - | F |
| Magna International MO | Manufacturing | 0 | - | F |
| Magna Louisville Seating Systems KY | Manufacturing | 0 | - | F |
| Magna Mirrors MI | Manufacturing | 0 | - | F |
| Magna Mirrors North America, LLC MI | Manufacturing | 0 | - | F |
| Magna Powertrain MI | - | 0 | - | - |
| Magna Powertrain Muncie IN | Manufacturing | 0 | - | F |
| Magna Powertrain of America, Inc. MI | Manufacturing | 12 | $123,864 | - |
| Magna Seating (Excelsior Springs Seating Systems) MO | - | 0 | - | - |
| Magna Seating Cam-Slide South OH | - | 0 | - | - |
| Magna Seating Detroit MI | Manufacturing | 0 | - | F |
| Magna Seating Detroit South MI | Manufacturing | 0 | - | F |
| Magna Seating of America Inc. SC | Manufacturing | 2 | $110,894 | - |
| Magna Seating of America, Inc. MI | Manufacturing | 5 | $124,777 | - |
| Magna Seating South Carolina SC | Manufacturing | 0 | - | F |