| Lønningen AS | Real estate | 2012 |
| Lønningen Eiendom Bergen AS | Real estate | 2005 |
| Lønningen Holding AS | Transport & logistics | 2012 |
| Lønninghaugen 6 AS | Real estate | 2009 |
| Lønningsflaten 32H AS | Real estate | 2010 |
| Lønningsflaten AS | Real estate | 2008 |
| Lønningstrand AS | Real estate | 2003 |
| Løvaas Eiendom Espehaugen AS | Real estate | 2007 |
| Løvaas Maskin AS | Construction | 1978 |
| M & K Holding AS | Real estate | 2005 |
| M Holding Invest AS | | 2020 |
| M Løvaas Holding AS | Administrative & support | 2005 |
| M Løvaas Maskinutleie AS | Administrative & support | 2007 |
| M Vest Water AS | Professional & scientific | 2014 |
| M. S. Ellingsen Service AS | Construction | 2014 |
| Magnus Barfotsgate 32 AS | Real estate | 2001 |
| Makal AS | Wholesale & retail | 2026 |
| Malermester Yngve Haugsbakk AS | Construction | 2016 |
| Mancraft AS | Wholesale & retail | 1997 |
| Maritim Kompetanse AS | Professional & scientific | 2025 |
| Maroubra Consulting AS | | 2017 |
| Marsan AS | Real estate | 2011 |
| Marstia Invest AS | Financial services | 2005 |
| Martin Jensen Consulting Da | Professional & scientific | 2015 |
| Martin Jensen Invest AS | Professional & scientific | 2015 |
| Maskinteknikk Bergen AS | Construction | 2018 |
| Mec. P. AS | Wholesale & retail | 2005 |
| Meidell Kapital AS | | 2025 |
| Mercandia AS | Professional & scientific | 2024 |
| Merkaba Holding AS | | 2024 |
| Mestring-Ib AS | Education | 2023 |
| Metallco Bergen AS | Water & waste | 2006 |
| Meteva AS | Mining & quarrying | 2005 |
| Meteva II AS | Financial services | 2017 |
| Meteva III AS | Health & social care | 2017 |
| Meteva Ix AS | Financial services | 2020 |
| Meteva V AS | Financial services | 2020 |
| Meteva Vi AS | Financial services | 2020 |
| Meteva Vii AS | Financial services | 2020 |
| Meteva Viii AS | Financial services | 2020 |
| Meteva X AS | Financial services | 2020 |
| MG Foods AS | Wholesale & retail | 2016 |
| Michelsen Akermo Invest AS | Real estate | 2022 |
| Midtun Eiendom AS | Wholesale & retail | 2005 |
| Midtun Nipen Holding AS | Real estate | 2020 |
| Mise En Place AS | Wholesale & retail | 2007 |
| Mjellem & Karlsen Dokumentasjon AS | Information & communication | 1987 |
| Mobil Olje AS | Wholesale & retail | 2011 |
| Mula Hemnes H2 AS | | 2023 |
| Multi Technology AS | Professional & scientific | 2015 |
| Multiagroservice AS | Administrative & support | 2026 |
| Musiker Svabø AS | Arts & recreation | 2021 |
| Mykid AS | Information & communication | 2011 |
| Måkestad Bolig AS | Real estate | 2000 |
| Måkestad Eiendom AS | Real estate | 2005 |
| Måkestad Engros AS | Wholesale & retail | 2000 |
| Måkestad Engros Holding AS | | 2025 |
| Måkestad Holding AS | Wholesale & retail | 2005 |
| Måkestad Lyseparken AS | Real estate | 2026 |
| Måkestad Og Harestad Eiendom AS | Real estate | 2006 |
| N7 Holding AS | | 2022 |
| Namtvedt Design Ltd Nuf | Professional & scientific | 2018 |
| Nanomar AS | Professional & scientific | 2023 |
| Nanoswim AS | Professional & scientific | 2025 |
| Nebbestølen Eiendom AS | Real estate | 2022 |
| Necon AS | Professional & scientific | 2003 |
| Necon Energi Bergen AS | Professional & scientific | 2006 |
| Neo Consulting AS | Professional & scientific | 2018 |
| Nettes Lille Bakeri AS | Manufacturing | 2026 |
| New Texas Holding AS | Financial services | 2005 |
| Norsk Riving AS | Construction | 2015 |
| Norsk Spritproduksjon AS | Manufacturing | 2015 |
| Nyhill Shipping AS | Transport & logistics | 2017 |
| O. H. Øyjordsbakken AS | Manufacturing | 2006 |
| Ocean Bergen AS | Professional & scientific | 2016 |
| Ocean Tunicell AS | Professional & scientific | 2018 |
| Ocean Tunifeed AS | Agriculture & fishing | 2017 |
| Ocean Venture AS | Agriculture & fishing | 2014 |
| Oestreich AS | Construction | 2021 |
| Oestreich Holding AS | Construction | 2017 |
| Oj Eiendom AS | Real estate | 2025 |
| Ole Lepsøe Bygg AS | Construction | 2017 |
| Ome Projects & Services AS | Wholesale & retail | 2016 |
| Ome Projects & Services Holding AS | Real estate | 2025 |
| One Word: AS | Professional & scientific | 2026 |
| Only Stores Norway AS | Wholesale & retail | 2012 |
| Orbit Bergen AS | Real estate | 2020 |
| Oss Craft Distillery AS | Manufacturing | 2014 |
| Osveien 539 AS | Real estate | 2026 |
| Ovef AS | | 2025 |
| Oøm Invest Holding AS | | 2020 |
| P2XAL AS | | 2021 |
| Peace Prize Medal 1988 Limited Nuf | Professional & scientific | 2018 |
| Pedi AS | Professional & scientific | 2021 |
| Pegis AS | Information & communication | 2000 |
| Per Og Pål AS | Real estate | 1984 |
| Personellgruppen AS | Administrative & support | 2016 |
| Philice Investment | | 2014 |
| Porcini AS | Professional & scientific | 2019 |
| Preben Eikeland Invest AS | Real estate | 2005 |