| 24H Rural Services SL Nuf | Professional & scientific | 2025 |
| 5 Flåten AS | Real estate | 2014 |
| Amo 052 Holding AS | | 2023 |
| Avery Dennison NTP AS | Manufacturing | 1988 |
| Baza Nordic Engros AS | Wholesale & retail | 2018 |
| Blanderiet AS | Manufacturing | 2008 |
| Bluecloud AS | Information & communication | 2016 |
| Bluefjords AS | Information & communication | 2008 |
| Bluefjords Holding AS | Financial services | 2021 |
| Breheim Nett AS | Energy | 2020 |
| Båtevik Holding AS | | 2021 |
| Digital Etikett AS | Manufacturing | 2007 |
| Drevdal Traktor & Maskin AS | Manufacturing | 2026 |
| Ellevilt AS | Hospitality | 2015 |
| Ferieparadiset Da | Real estate | 2006 |
| Fjord Active AS | Administrative & support | 2022 |
| Fjord Wilderness AS | Hospitality | 2018 |
| Fuglesteg AS | Construction | 2016 |
| Fuglesteg Eigedom AS | Construction | 2016 |
| Fuhr Bygg AS | Construction | 2012 |
| Fuhr Eigedom AS | Real estate | 2016 |
| Fuhr Holding AS | Real estate | 2016 |
| Gangdal Røyrservice AS | Construction | 2006 |
| Gaupne Bil Og Oppretting AS | Other services | 1993 |
| Gaupne Bilsenter AS | Other services | 1999 |
| Gaupne Maskin AS | Construction | 2009 |
| Gaupnetunet AS | Hospitality | 2013 |
| Geisdøla Kraftverk AS | Energy | 2004 |
| Grandmo AS | Real estate | 2003 |
| Haugen Entreprenør AS | Construction | 2023 |
| Hovland Maskintransport AS | Transport & logistics | 2020 |
| Jostedal Sankelag | Agriculture & fishing | 2012 |
| Kafe Pyramiden AS | Hospitality | 2024 |
| KN Transport AS | Transport & logistics | 1987 |
| KR Haugen Invest AS | Construction | 2022 |
| Landbrukstenester Sogn SA | Administrative & support | 1995 |
| Lie Entreprenørservice AS | Construction | 2001 |
| Lun Frisør AS | Other services | 2024 |
| Luster Apotek AS | Wholesale & retail | 2012 |
| Luster Betong AS | Manufacturing | 1988 |
| Luster Byggservice AS | Construction | 1994 |
| Luster Energi AS | Energy | 2020 |
| Luster Energi Eigedom AS | Energy | 2005 |
| Luster Energiverk AS | Energy | 1983 |
| Luster Invest AS | Real estate | 2024 |
| Luster Mekaniske Industri AS | Manufacturing | 1990 |
| Luster Service AS | Construction | 2016 |
| Luster Småkraft AS | Energy | 2005 |
| Luster Sparebank | Financial services | 1975 |
| Luster Tannklinikk AS | Health & social care | 2016 |
| Luster Taxi Ans | Transport & logistics | 1988 |
| Luster Treningssenter AS | Arts & recreation | 2003 |
| Pyramiden AS | Real estate | 1995 |
| Pyramiden Blomster AS | Wholesale & retail | 2012 |
| Pyramiden Frisør AS | Other services | 2017 |
| Pyramiden Lading Og Utleie AS | Real estate | 2024 |
| Pyramiden Mat AS | Wholesale & retail | 1988 |
| Pyramiden Glassmagasin A/S | Wholesale & retail | 1985 |
| Resk Eigedom AS | Real estate | 2025 |
| RFS Performance AS | Information & communication | 2011 |
| Rl-Holding AS | | 2023 |
| Røneid Invest AS | Administrative & support | 2019 |
| Røneid Og Leirdal Sankelag Ba | Agriculture & fishing | 1974 |
| Røneidsgrandane 30 AS | Real estate | 2025 |
| Sage Kraftverk AS | Energy | 2000 |
| Salen Utbygging AS | Real estate | 2015 |
| Salong Perry Fra Topp Til Tå AS | Other services | 2017 |
| Sandvik Camping AS | Hospitality | 2017 |
| Sandvik Eigedom AS | Real estate | 2006 |
| Sandvik Gaupne AS | Real estate | 1996 |
| Sandvik Sko AS | Wholesale & retail | 1996 |
| Selbakken AS | | 2021 |
| Seljesete Holding AS | | 2019 |
| Skytech AS | Information & communication | 2023 |
| Sogn Betong AS | Manufacturing | 2024 |
| Sogn Entreprenør AS | Construction | 2007 |
| Sportsbui AS | Wholesale & retail | 1989 |
| Storebjørn Eigedom AS | Real estate | 2016 |
| Storebjørn Holding AS | Construction | 2007 |
| Uthus Holding AS | Real estate | 2009 |
| Uthus Holding Eigedom AS | Real estate | 2019 |
| Vangsen AS | Real estate | 2021 |
| Vest Asfaltfresing Drift AS | Construction | 2023 |
| Vest Asfaltfresing Eiendom AS | Real estate | 2023 |
| Vest Asfaltfresing Holding AS | Construction | 2023 |
| Veum Eigedom AS | Real estate | 2020 |
| Veum Maskin AS | Construction | 2007 |
| Vivero AS | Wholesale & retail | 2008 |
| Vm-Bygg Sogn AS | Construction | 2021 |
| Øvrebø Fargehandel AS | Construction | 1998 |