| Jarb AS | Real estate | 2019 |
| Joakim Gåseland Holding AS | | 2026 |
| Jp-Auto AS | Wholesale & retail | 2024 |
| JRG Eiendom AS | Real estate | 2026 |
| Kalleberg Eiendom AS | Real estate | 2011 |
| Kaperuka AS | Administrative & support | 2022 |
| Karistua AS | Real estate | 2005 |
| Katland Eiendom AS | Real estate | 2002 |
| Kevin Murphy Murer AS | Construction | 2022 |
| Kirkegaten 10 AS | Real estate | 2008 |
| Kjell Jørpeland AS | Manufacturing | 2006 |
| Kjøkkendrift No 1 Farsund AS | Wholesale & retail | 2016 |
| Kjørrefjordveien 9 AS | | 2025 |
| KLM Lahnstein AS | Hospitality | 2000 |
| Kløver Dame AS | Wholesale & retail | 2016 |
| Km-Bygg AS | Construction | 2024 |
| Knudis AS | | 2018 |
| Kontra-Turn AS | Real estate | 2020 |
| Krncoaching AS | Professional & scientific | 2002 |
| KS Nyholmen | Real estate | 2001 |
| Kulturhuset Backes Bu AS | Transport & logistics | 2016 |
| Kvineset AS | Real estate | 2002 |
| Kyrrefjord Invest AS | Professional & scientific | 2016 |
| KZ Bygg & Utleie AS | Construction | 2018 |
| L-E Holding AS | | 2018 |
| Lad Eiendom AS | Real estate | 2012 |
| Lagunen Ans | | 1989 |
| Landbasert Akvakultur Norge AS | Wholesale & retail | 2016 |
| Langebakk AS | Agriculture & fishing | 2021 |
| Lauritsen Billakkering Ans | Other services | 1991 |
| LB Group AS | Construction | 2025 |
| Lille L Eiendom AS | Wholesale & retail | 2017 |
| Lille Orion Pizza Og Kebab AS | Hospitality | 2019 |
| Lille-L AS | Wholesale & retail | 2017 |
| Lindvirke SA | Other services | 2023 |
| Lista Airport Development AS | Transport & logistics | 1994 |
| Lista Laks AS | Agriculture & fishing | 2018 |
| Lista Real AS | Real estate | 2012 |
| Lista Strandgårder AS | Professional & scientific | 2025 |
| Lista Testhub AS | Professional & scientific | 2017 |
| Lister Bygg SA | Real estate | 1982 |
| Lister Data & Support Da | Wholesale & retail | 2006 |
| Lister Geo AS | Professional & scientific | 2021 |
| Lister Industriverktøy AS | Wholesale & retail | 2005 |
| Lister Kranservice AS | Construction | 2016 |
| Lister Oppmåling AS | Professional & scientific | 2022 |
| Lister Osteopati AS | Health & social care | 2021 |
| Lister Shipping AS | Transport & logistics | 2018 |
| Lister Trafikkskole AS | Education | 2014 |
| Lister Ung AS | Education | 2026 |
| Lister Varmepumpe AS | Construction | 2026 |
| Listertannlegene AS | Health & social care | 1994 |
| Listerveien 9 AS | Real estate | 2024 |
| Listerveien Boligutvikling AS | Real estate | 2021 |
| Lobben Bygg AS | Construction | 2013 |
| Loga Drift AS | Health & social care | 2022 |
| Loga Holding AS | Health & social care | 2021 |
| Lomsesanden Opplevelser AS | Arts & recreation | 2017 |
| Loshavn AS | | 2001 |
| Lovax Holding AS | | 2016 |
| Ludolf AS | Arts & recreation | 2016 |
| Lundegaard Holding AS | Real estate | 2005 |
| Lundevågen Eiendom 2 AS | Real estate | 2014 |
| Lundevågen Eiendom AS | Real estate | 1985 |
| Lundevågen Holding AS | Manufacturing | 2001 |
| Lundevågen Invest AS | Real estate | 2006 |
| Lundevågveien 11 Eiendom AS | Real estate | 2019 |
| Lyngdal Havnelager AS | Transport & logistics | 2019 |
| Løvdal Invest Og Vedlikehold AS | Real estate | 2018 |
| Løype Labs AS | Information & communication | 2026 |
| Malerbua AS | Wholesale & retail | 1976 |
| Malerbua Holding AS | Wholesale & retail | 2020 |
| Mar El Holding AS | | 2019 |
| Marensius Holding AS | | 2020 |
| Marin Elektro AS | Wholesale & retail | 2002 |
| Marin Elektro Eiendom AS | Real estate | 2019 |
| Marine Multi Consult AS | Professional & scientific | 2017 |
| Markus Salen AS | Construction | 2024 |
| Marship Holding AS | Transport & logistics | 2018 |
| Maskin Og Vedlikehold AS | Construction | 2014 |
| Maskin Og Vedlikehold Eiendom AS | Real estate | 2018 |
| Mature Kapital AS | Financial services | 2012 |
| Mechatronic AS | Manufacturing | 2020 |
| Mechatronic Group AS | Manufacturing | 2021 |
| Mjohansen Holding AS | | 2020 |
| Mortha Invest AS | Information & communication | 2018 |
| Mosbulk AS | Transport & logistics | 2020 |
| Mostank AS | Transport & logistics | 2020 |
| Mosvold Farsund AS | Real estate | 1997 |
| Mosvold Gård AS | Real estate | 2005 |
| Mosvold Ruud-Pedersen AS | Professional & scientific | 2022 |
| Mosvolds Rederi AS | Professional & scientific | 1996 |
| Motivasjon AS | Arts & recreation | 2016 |
| Motstrøm Service | Professional & scientific | 2025 |
| Mov AS | | 2024 |
| Muehlhan Hvdc AS | Manufacturing | 2025 |
| Mörkekraft Da | Information & communication | 2025 |
| Naudodden AS | Manufacturing | 2005 |
| Nedrejord Heinesen Sport Da | Wholesale & retail | 2023 |
| New Asia AS | Hospitality | 1992 |