Companies catalogue
- PADI, Lapu-Lapu City
- PFL Export Trading, Bakilid, Mandaue City
- PHPC Co., Ltd. Inc., Lapu-Lapu City
- Pacifica Dive, Maguikay
- Paradise Gobies Divers, Lapu-Lapu City
- Pauldp, Mandaue City
- Payless, Baliuag
- Pentagold, Mandaue City
- Petronas Syntium, Mandaue City
- Pink Flora Flowers and Events, Cebu City
- Plains & Prints, Angeles
- Polaris Beach and Dive Resort Inc., Loon
- Pretty Door International Corporation, Liloan
- Prime Edge Tradelink, Cebu City