| Phia Holdings Inc. NY | - | 3 | $165,999 | - |
| Phidimensions, INC. TX | Professional & Technical Services | 17 | $124,863 | - |
| Phifer Fayette AL | Manufacturing | 0 | - | F |
| Phifer Incorporated AL | Manufacturing | 2 | $182,292 | F |
| Phihong USA CORPORATION CA | Manufacturing | 1 | $105,768 | - |
| Phil Art Studio & Sci Toefl In NY INC NY | Educational Services | 2 | $61,537 | - |
| Phil's BBQ CA | - | 0 | - | - |
| Phil's BBQ of Point Loma Inc. CA | Accommodation & Food Services | 0 | - | F |
| Phil, Inc. AZ | Information & Media | 4 | $229,403 | A |
| Philadelphia 76ers, LP NJ | Arts & Entertainment | 1 | $197,600 | A |
| Philadelphia College of Osteopathic Medicine PA | Educational Services | 1 | $173,094 | - |
| Philadelphia Eagles PA | Arts & Entertainment | 0 | - | F |
| Philadelphia Energy Solutions PA | - | 0 | - | - |
| Philadelphia Energy Solutions Philadelphia Refinery Complex PA | - | 0 | - | - |
| Philadelphia Flyers L.P. PA | Arts & Entertainment | 1 | $400,000 | A |
| Philadelphia Inquirer - Schuylkill Printing Plan PA | - | 0 | - | - |
| Philadelphia Macaroni Company MO | Manufacturing | 0 | - | C |
| Philadelphia Macaroni Company PA | Manufacturing | 3 | $221,450 | - |
| Philadelphia Media Holdings, LLC NJ | - | 0 | - | - |
| Philadelphia News PA | - | 0 | - | - |
| Philadelphia Nursing Home PA | - | 0 | - | - |
| Philadelphia PA Senior Property LLC PA | Healthcare & Social Assistance | 0 | - | F |
| Philadelphia Sheraton University City PA | - | 0 | - | - |
| Philadelphia Shipyard, Inc. (PSI) PA | - | 0 | - | - |
| Philadelphia University PA | Educational Services | 3 | $86,288 | - |
| Philander Smith University AR | Educational Services | 2 | $59,000 | - |
| Philebus Arts Inc. NY | Educational Services | 1 | $108,160 | - |
| Philidor Rx Services LLC PA | - | 0 | - | - |
| Philidor Rx Services, LLC AZ | - | 0 | - | - |
| Philip Ross Industries Inc. NY | Construction | 1 | $94,349 | - |
| Philip Tour LLC (Hamilton) NY | - | 0 | - | - |
| Philip Verwey Farms CA | Agriculture & Forestry | 0 | - | C |
| Philips NY | Healthcare & Social Assistance | 0 | - | F |
| Philips WA | Manufacturing | 0 | - | B |
| Philips (Discus Dental LLC- Affiliate) CA | - | 0 | - | - |
| Philips - Neurology Solutions OR | - | 0 | - | - |
| Philips DS North America LLC. FL | Manufacturing | 2 | $117,073 | A |
| Philips Electronic North America Corp. KY | - | 0 | - | - |
| Philips Electronic North America Corporation NC | - | 0 | - | - |
| Philips Electronics North America CA | - | 0 | - | - |
| Philips Electronics North America NJ | - | 0 | - | - |
| Philips Healthcare Informatics, Inc. CA | Manufacturing | 2 | $113,277 | - |
| Philips HealthTech MA | Other Services | 0 | - | A |
| Philips Image Guided Therapy Corporation CA | Manufacturing | 2 | $115,523 | - |
| Philips Lighting Company NY | - | 0 | - | - |
| Philips Medical Systems (Cleveland), Inc. OH | - | 1 | $149,240 | - |
| Philips North America LLC FL | - | 0 | - | - |
| Philips North America LLC MA | Wholesale Trade | 29 | $104,125 | A |
| Philips North America LLC ("Philips") MA | - | 0 | - | - |
| Philips Oral Healthcare, INC. (a Philips Holding USA Company) WA | Manufacturing | 2 | $122,828 | - |