Companies directory can be found in the main menu/Teamlead CRM/Companies, here you can manage the list of available companies which would be available to link with Jira users and issues. Contacts appear in the company's card when the contact is linked with the company (CRM Company attribute) in Contacts Directory, they are not shown in the companies list of CRM Directory. All values would be identical in a "Company" custom field and Company directory, in some cases values might be different in order to fix it you can Sync values in company directory with "Company" custom field (go to settings/Sync CRM Companies) The system will delete all unknown values from the Custom field. If the association between the value in the company directory and Custom field wasn’t found, the outdated value is simply deleted.
To create a new record click on "Add company" in the top bar. Company's card has the fields from CRM Administration. Create and edit screens look like this: