If you want to list all registered S-USERs who assigned to your company, then you can use the following service.sap.com link to get easily..
http://service.sap.com/user-admin
You will get the following screen ;
Click to link “Search and Maintain Users”
On the next screen select your COMPANY from “CUSTOMERS” area
Click to “Search” button
You will get your S_USERs list who assigned to selected customer
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