As to my understanding, SPF records state which servers coud send out e-mail on behalf of exact domains. In such case, if your companies have different domains, you have to create SPF records for each of them in their DNS zone.
But to my knowledge I could not gain any benefits of such, as the usage or benefit of SPF data is really tied up to servers, which are not yours. E.g., if they use or take in mind such records. And more, if your users use mobile clients with ISP connections, it'll mean, that you have to remove specific servers from your SPF record, or SPF aware servers will not receive such mobile emails, if your users send them out from their ISPs MTAs.
SPF: Tools