Employment history guidance - In the future can I mention company Y instead of X since X is not active?

Hello All, I have a query as I worked for companies X and Y for the same period' the period(2014-2016) and those are my first companies. Since both companies are startups they provided the salary in 'Cash on hand' mode. So there is no UAN and PF's though the salary was very low. In 2017 I started my career in an MNC company called 'Z' after I quit the jobs in both the companies while joining the company 'Z' I mentioned in the resume only company X. In the future can I mention company Y instead of X since X is not active?

It is a huge risk, having maintained no connection with company Y for nearly 4 years, now to come up with another of having worked in company Y simultaneously, puts some question marks on your individual integrity and reliability as an honest employee. For the reason that X is presently inactive can hardly be a satisfying explanation for switching over to a new employment story. In case it is not providing you with any long-term advantage it is better to resist the temptation.