| Norse Concepts AS | Wholesale & retail | 2022 |
| Nye Go`Biten AS | Hospitality | 2002 |
| Nye Top Matsenter AS | Wholesale & retail | 2016 |
| Oasen Blomster Evje AS | Wholesale & retail | 2018 |
| Odde Eiendom AS | Real estate | 2016 |
| Odde Sagbruk AS | Wholesale & retail | 2005 |
| Odden Camping AS | Hospitality | 2010 |
| Odden Eiendom AS | Real estate | 2000 |
| Odden Hage AS | Wholesale & retail | 2026 |
| Oddeskogen AS | Construction | 2020 |
| Oddeskogen Eiendom AS | Real estate | 2019 |
| Oddeskogen Eiendomsutvikling AS | Real estate | 2017 |
| Olav Aas AS | Wholesale & retail | 2012 |
| Olsen Og Gautestad Ans | Administrative & support | 1999 |
| Olto Brokeland AS | Real estate | 2022 |
| Olto Eiendom AS | Real estate | 2005 |
| Olto Eiendom Holding AS | Real estate | 2025 |
| Olto Energy AS | Energy | 2026 |
| Olto Fleet AS | Administrative & support | 2025 |
| Olto Holding AS | Transport & logistics | 2019 |
| Omfjord Fysio AS | Health & social care | 2011 |
| Otra Portal AS | Professional & scientific | 2004 |
| Otra Trelast AS | Wholesale & retail | 1998 |
| Otra Tur Og Løypeservice AS | Arts & recreation | 2004 |
| Pegasus Properties AS | Real estate | 2021 |
| Pen-Rock AS | Professional & scientific | 2008 |
| Penelope AS | Information & communication | 2004 |
| Pernille Kafe AS | Hospitality | 1994 |
| Plexus Holding AS | | 2025 |
| Princess AS | Wholesale & retail | 2018 |
| Pro Property Evje AS | Real estate | 2021 |
| Pro Verk AS | Information & communication | 2018 |
| Proaks AS | Professional & scientific | 2024 |
| Pålitelig AS | | 2026 |
| Qvam-Nilsen AS | Administrative & support | 2013 |
| Qvamna Flow AS | | 2025 |
| Qvanil-Skahåk Eiendom AS | Real estate | 2013 |
| R-G Holding AS | Wholesale & retail | 1993 |
| Ragnar Aas AS | Construction | 1987 |
| Ragnar Aas Holding AS | | 2025 |
| Randi Salong AS | Other services | 2013 |
| RBT AS | Transport & logistics | 2021 |
| Redfish AS | Arts & recreation | 2013 |
| Representanten AS | | 2026 |
| Rescue 3 Norge AS | Education | 1998 |
| Rescuenordic AS | Education | 2021 |
| Resqsense AS | Information & communication | 2026 |
| RH Renovasjon AS | Water & waste | 2020 |
| Risdal Buss AS | Transport & logistics | 2003 |
| Risdal Eiendom AS | Real estate | 2006 |
| Risdal Touring AS | Administrative & support | 2005 |
| Romslig AS | Real estate | 2011 |
| Rune Hodne Transport Og Graving AS | Transport & logistics | 2016 |
| Runebergodden AS | | 2017 |
| Rå - Eiendom AS | Real estate | 2017 |
| Saga Porselen Og Husflid Ans | Wholesale & retail | 1984 |
| Sammen AS | Education | 2022 |
| Samvirkeforetaket Veglaget Høvringsvegen | Real estate | 1986 |
| Saurlivegen SA | Construction | 1997 |
| Seamless Subsea AS | Professional & scientific | 2025 |
| Sentrumsveien 41 AS | Real estate | 1991 |
| Setesdal Bedriftshelsetjeneste AS | Health & social care | 2017 |
| Setesdal Bilruter Eigedom AS | Real estate | 1992 |
| Setesdal Dyresenter AS | Wholesale & retail | 2021 |
| Setpro Arbeid Og Inkludering AS | Health & social care | 2021 |
| Setpro AS | Health & social care | 1989 |
| Setpro Kommunale Tjenester AS | Administrative & support | 2021 |
| Setpro Utvikling AS | Health & social care | 2021 |
| Skibsplast AS | Real estate | 1965 |
| Skilt & Gravering AS | Manufacturing | 2007 |
| Sleipner Invest AS | Real estate | 2005 |
| Smeland Byggservice AS | Construction | 2004 |
| Smeland Eiendom AS | Real estate | 2010 |
| Smeland Interiør AS | Manufacturing | 2016 |
| Smil Eiendom AS | Real estate | 2018 |
| Smil Thai Mat AS | Hospitality | 2014 |
| Sommerkroveien 18 AS | Real estate | 2008 |
| Spisekroken Evje AS | Hospitality | 2014 |
| Spisekroken Evje Eiendom AS | Real estate | 2015 |
| SR Norge AS | Hospitality | 2024 |
| Stafossvegen Skogsbilveglag SA | Real estate | 1966 |
| Strai Kjøkken Evje AS | Wholesale & retail | 2025 |
| Stray AS | | 2025 |
| Stubseid Kapital AS | | 2020 |
| Stølen Fjellvang Ans | Information & communication | 1999 |
| Sundeveien 51 AS | Real estate | 2008 |
| Svanajord Skogsdrift AS | Agriculture & fishing | 2024 |
| SVJ 2 AS | Real estate | 2019 |
| Syrtveit Næringsområde AS | Real estate | 2021 |
| Strikkepinnen Ans | Wholesale & retail | 1987 |
| Søgne Invest AS | Real estate | 1997 |
| Sørlandets Førstehjelpsundervisning AS | Education | 2019 |
| Takstingeniør Martin Røynås Grundetjern AS | Professional & scientific | 2012 |
| Takåsen Hyttefelt AS | Real estate | 2015 |
| Tervi AS | Real estate | 2005 |
| Torgbygget AS | Real estate | 2007 |
| Tre Trafikkskoler AS | Education | 2009 |
| Trollaktiv Drift AS | Arts & recreation | 2013 |
| Trollaktiv Eiendom AS | Real estate | 2017 |
| Trucknor Setesdal AS | Other services | 2010 |