| Lindstølen Skogservice AS | Agriculture & fishing | 2025 |
| Longum Eiendom AS | Real estate | 2017 |
| Ltbt AS | Construction | 2019 |
| LTS Betonggulv AS | Construction | 2025 |
| Lykkeliten Frisør AS | Other services | 2017 |
| Løvøya Eiendom AS | Real estate | 2010 |
| M Bil AS | Wholesale & retail | 2023 |
| M.O Anleggstransport & Service AS | Transport & logistics | 2019 |
| Mado AS | Wholesale & retail | 2016 |
| Magma Invest AS | Wholesale & retail | 2005 |
| Martinsen Bygg & Eiendom AS | Construction | 2025 |
| Maskinbutikk AS | Wholesale & retail | 1994 |
| Matuma AS | Real estate | 2013 |
| Mda Truck AS | Wholesale & retail | 2023 |
| Melius Assistanse AS | Health & social care | 2023 |
| MG Sport AS | Wholesale & retail | 2024 |
| MN Tak AS | Construction | 2016 |
| Monrad Eiendom AS | Real estate | 2020 |
| Monte Eiendom AS | Real estate | 2021 |
| Moripen Holding AS | | 2022 |
| Mosbergveiene SA | Real estate | 2014 |
| Motus Helse AS | Health & social care | 2020 |
| MR Klungland Holding AS | Administrative & support | 2020 |
| MR. Krystal AS | Other services | 2025 |
| MR. Long Restaurant Froland AS | Hospitality | 2023 |
| Mølla Vekst Arbeidsinkludering AS | Health & social care | 1998 |
| Mølla Vekst Holding AS | Health & social care | 2022 |
| Mølla Vekst Norge AS | Health & social care | 2022 |
| Mølla Vekst Samfunn AS | Health & social care | 2022 |
| Napo AS | Real estate | 2015 |
| Nedre Blakstad AS | Administrative & support | 2019 |
| Nersten AS | | 2025 |
| Nesodden Holding AS | Real estate | 2014 |
| Next Froland AS | Arts & recreation | 2022 |
| Nidelvvegen 13 AS | Real estate | 2018 |
| Nidelvvegen 63 AS | Real estate | 2020 |
| Nidelvveien 10 AS | Real estate | 2015 |
| Nidelvveien AS | Real estate | 2015 |
| Nidelvveien Utvikling AS | Real estate | 2017 |
| Nils Lyngroth Eiendom AS | | 2025 |
| Nipedal Holding AS | | 2025 |
| Norsk E-Handel AS | Wholesale & retail | 2020 |
| Norske Naturplanter AS | Agriculture & fishing | 2017 |
| Northern Apparel AS | Wholesale & retail | 2021 |
| Novadev AS | Information & communication | 2022 |
| Nutrinor AS | Wholesale & retail | 2021 |
| Ny Og Fin AS | Manufacturing | 2016 |
| Nye Bilpleieboden AS | Wholesale & retail | 2026 |
| Nygaten 4 AS | Real estate | 2013 |
| O&L Holding AS | Real estate | 2019 |
| Oceanenvi AS | Professional & scientific | 2020 |
| Olav Røysland AS | Real estate | 1985 |
| Olav Vangsnes AS | | 2024 |
| Older Holding AS | Agriculture & fishing | 2022 |
| Ole Tveit Transport AS | Transport & logistics | 2013 |
| Olsbu Røiseland AS | Education | 2020 |
| Olsen Bryggeservice AS | Construction | 2025 |
| Orion Elektro AS | Construction | 2012 |
| Ottar Venemyr AS | Administrative & support | 2022 |
| Oveland Hageservice AS | Administrative & support | 2020 |
| Oveland Utemiljø AS | Administrative & support | 2002 |
| Pavljuk Holding AS | Financial services | 2008 |
| Pedersen Hytteutleie AS | Real estate | 2002 |
| Persontransport-Tjenester Øst AS | Transport & logistics | 2005 |
| Pizza Froland AS | Hospitality | 2025 |
| Play Sport AS | Wholesale & retail | 2008 |
| Play Trening AS | Arts & recreation | 2019 |
| Poletta Agder AS | Wholesale & retail | 2021 |
| Propeller Invest AS | Real estate | 2006 |
| Purepods AS | Wholesale & retail | 2024 |
| Puromega Nordic AS | Wholesale & retail | 2015 |
| Raymond Aronsen Transport & Graving AS | Construction | 2013 |
| Rayplay AS | Arts & recreation | 2020 |
| RD Invest AS | Wholesale & retail | 2012 |
| Regnskap & Datatjenester Ans | Professional & scientific | 2005 |
| Reiersøl Eiendom AS | Agriculture & fishing | 1989 |
| Reiersøl Planteskole AS | Agriculture & fishing | 2004 |
| Reilly Holding AS | | 2024 |
| Relasjoner Og Helse AS | Education | 2023 |
| Ridgeback Holding AS | | 2024 |
| Rigedalen 45 F AS | Real estate | 2007 |
| Ritas Brukthandel AS | Wholesale & retail | 2024 |
| Rustedalens Veien SA | Real estate | 2014 |
| Rønningen & Baardsen AS | Construction | 2025 |
| Salong-Duo AS | Other services | 2015 |
| Sandås Anlegg AS | Construction | 2010 |
| Sayja AS | Wholesale & retail | 2025 |
| SBT - Sørlandske Betongtjenester AS | Construction | 2022 |
| Screen IT Production AS | Information & communication | 2018 |
| Seljåsen Eiendom AS | | 2022 |
| Sigmund Holding AS | | 2026 |
| Sikra AS | Real estate | 2026 |
| Silhuett Frisør Ans | Other services | 2000 |
| Silhuett Frisør Froland AS | Other services | 2025 |
| Sine Nive AS | Professional & scientific | 2026 |
| Sines Transport AS | Administrative & support | 2023 |
| Siri Dalsmo Berge Holding AS | Education | 2023 |
| Sivertsen Snikkeri AS | Construction | 2022 |
| Sivilingeniør Taras Trofymchuk AS | Professional & scientific | 2021 |
| Skarsbru Næringspark AS | Real estate | 2020 |