| Nielsen & Hardeland Da | | 2026 |
| Nils Arne Ramsvik AS | Financial services | 2014 |
| NK Tur AS | Arts & recreation | 2024 |
| Nordre Bjørndalen Grunneigarlag SA | Real estate | 2019 |
| Norwegian Rat Nuf | Professional & scientific | 2010 |
| O Nervik Invest AS | Construction | 2021 |
| O&B Invest AS | | 2018 |
| Oddvar Flatebø Holding AS | Real estate | 2021 |
| Oddvar Flatebø Maskinutleie AS | Administrative & support | 2002 |
| Old River Saloon AS | Hospitality | 2019 |
| Olerik Holding AS | Financial services | 2013 |
| Omg Holdings AS | Other services | 2014 |
| Omg Utleige AS | Administrative & support | 2019 |
| Orakel Invest AS | Administrative & support | 2023 |
| Org AS | Financial services | 2018 |
| Osnes Hyttepark AS | Real estate | 2013 |
| Osvald Bygg AS | Construction | 2021 |
| P Flatebø Eiendom AS | Real estate | 2000 |
| P. Flatebø Holding AS | Construction | 2005 |
| Planteskulen Eiendom AS | Real estate | 2021 |
| Rafdal Hytter AS | Real estate | 2008 |
| Rafdal Transport AS | Transport & logistics | 1995 |
| Rafdal Våpen Da | Manufacturing | 2006 |
| RJF Eiendom AS | Real estate | 2016 |
| Ro Systems AS | Information & communication | 2025 |
| Robo AS | Other services | 2014 |
| Rodin Eiendom Ans | Real estate | 2001 |
| RSL Holding AS | Financial services | 2012 |
| Rune Kringlebotten Holding AS | Real estate | 2017 |
| Rygg-Sørheim AS | | 2025 |
| Røldalstjørn AS | Real estate | 2011 |
| Røynesnes Eigedom AS | Real estate | 2020 |
| Saltnes Eigedom AS | Real estate | 2026 |
| Samland Maskinservice AS | Manufacturing | 2023 |
| Sandvik Kraftverk AS | Energy | 2017 |
| Seljelid Anleggsservice AS | Manufacturing | 2019 |
| Sifanor AS | Administrative & support | 1997 |
| Silde AS | Real estate | 2014 |
| Silde Dag Og Eli Aga Ans | Agriculture & fishing | 1995 |
| Sivilingeniør K. Ekornrud AS | Professional & scientific | 2005 |
| Skakke Røykeri AS | Manufacturing | 2015 |
| Skakke SA | Real estate | 1977 |
| Skarstølen Da | Transport & logistics | 2007 |
| Skarstølen Friluftslag SA | Real estate | 1990 |
| Skjensvoll AS | | 2025 |
| Skogsbilveglaget Osvåglia SA | Real estate | 2025 |
| Sløkjo Eiendom AS | Real estate | 2022 |
| Smeby Eigedom AS | Real estate | 2025 |
| Smeby Holdings AS | | 2025 |
| Solcelle Vestland AS | Construction | 2022 |
| Spira Utvikling AS | Health & social care | 1996 |
| Stein & Jord AS | Real estate | 2013 |
| Steinshagen Samdrift Da | Agriculture & fishing | 2005 |
| Stian Sund Fysioterapi AS | Health & social care | 2024 |
| Stian Åbø Maskin AS | Construction | 2014 |
| Stordalen Vognlag AS | Construction | 2011 |
| Storegut AS | Manufacturing | 2005 |
| Strømø Møbel & Interiør AS | Wholesale & retail | 1997 |
| Studio 21 AS | Information & communication | 2021 |
| Stødle Vassverk SA | Water & waste | 1977 |
| Stødlen AS | Construction | 2023 |
| Sveis & Reperasjon AS | Manufacturing | 2016 |
| Sævareid Industri Og Anlegg AS | Manufacturing | 2023 |
| Sævareid Solutions AS | Professional & scientific | 2026 |
| Sævareid Ventures AS | | 2025 |
| Søre Bjørndalen Beitelag SA | Agriculture & fishing | 2023 |
| Sørheim Service AS | Administrative & support | 2026 |
| Sørheim Transport AS | Transport & logistics | 2020 |
| Søstrene Lye AS | Wholesale & retail | 2012 |
| Søvik & Ramstad AS | Construction | 2022 |
| T-A Holding AS | | 2023 |
| T.Løland Holding AS | Financial services | 2018 |
| Tannlege Bjørn M. Karlsen AS | Health & social care | 2005 |
| Taraldsøy Eiendom AS | Real estate | 2018 |
| Taraldsøy Transport Ans | Transport & logistics | 2001 |
| TG Investering AS | | 2023 |
| Thaus AS | Professional & scientific | 2025 |
| Thorson Holding AS | Real estate | 2006 |
| Tittelsnes Eiendom AS | Real estate | 2016 |
| Tjelmeland Transport AS | Transport & logistics | 2020 |
| Tmhåheim AS | Financial services | 1990 |
| Tomt 32/102 Etne AS | Real estate | 2025 |
| Tomtedel 32-97 AS | Real estate | 2024 |
| Tomteselskapet Etne AS | Real estate | 2014 |
| Tongane 44 AS | Real estate | 2026 |
| TRB Holding AS | | 2006 |
| Trb-Invest AS | | 2020 |
| Vaka Kraftverk AS | Energy | 2013 |
| Vakt Og Alarm AS | Administrative & support | 1990 |
| Van AS | | 2012 |
| Veraring NR.152 Etne SA | Agriculture & fishing | 1992 |
| Verdalen Beitelag SA | Agriculture & fishing | 2016 |
| Veringsåe Kraft AS | Energy | 2019 |
| Veterinær Ane Sandal Solberg AS | Professional & scientific | 2022 |
| Veterinær Løvik AS | Professional & scientific | 2026 |
| Vigor Prosjekt AS | Real estate | 2019 |
| Åbø Anlegg AS | Construction | 2013 |
| Åbø Maskin & Anlegg AS | Construction | 2023 |
| Åsbø Eiendomsselskap AS | Real estate | 2015 |
| Åsbø Eikemo Holding AS | | 2026 |