Question

Identify two composite numbers that each have 8 as factor

Answer 1

There is an infinite list of such numbers.
A few of them are ...

8
40
64
72
6,336
100 thousand
1million
8 million

Answer 2

The are infinitely many such numbers. They can be represented as $8n$ where $n\in\mathbb{N}$.

E.g.
$8\cdot5=40\\ 8\cdot1=88\\ 8\cdot39=312\\ 8\cdot9012043=72096344$