| Mosseveien Park AS | Real estate | 2020 |
| Movere Investment AS | Wholesale & retail | 2024 |
| Mr.Traffiq AS | Education | 2012 |
| Myrstad Bygg&Vvs AS | Construction | 2024 |
| Nacs Holding AS | Wholesale & retail | 2022 |
| Nela Bygg AS | Construction | 2024 |
| Noor Bilsenter AS | Wholesale & retail | 2019 |
| Norbakes AS | Manufacturing | 2024 |
| Nordbyhaven AS | Real estate | 2016 |
| Nordic Motortuning AS | Wholesale & retail | 2013 |
| Nordic Paper AS | Manufacturing | 2001 |
| Nordic Paper Seffle AB | Manufacturing | 2003 |
| Nordicauto AS | Wholesale & retail | 2024 |
| Nordicmaker AS | Information & communication | 2026 |
| Norsk Musikksenter AS | Education | 2016 |
| Norsk Skips & Industriservice Ans | Manufacturing | 1989 |
| Nova Logistics AS | Transport & logistics | 2025 |
| Nqe AS | Wholesale & retail | 2025 |
| Null Til Hundre AS | Wholesale & retail | 2001 |
| Nygård Snekkeri Ans | Construction | 1992 |
| Odek AS | Information & communication | 2022 |
| Olavs Pub AS | Hospitality | 1992 |
| Onsight Holding AS | Real estate | 2021 |
| Original Nellys Gatekjøkken AS | Hospitality | 2021 |
| Ovongiz AS | Wholesale & retail | 2018 |
| P.N.H. Holding AS | | 2014 |
| P.S Invest AS | Financial services | 2015 |
| Pamca Invest AS | | 2025 |
| Partfour AS | Professional & scientific | 2011 |
| Pc-Børsen Ans Lie Gjerløw Berntsen | | 1991 |
| Perspektiv Eiendomsutvikling AS | Real estate | 1996 |
| Pharmapac AS | Wholesale & retail | 2014 |
| Pilot Holding AS | | 2023 |
| Plusconsult AS | Professional & scientific | 2020 |
| Podobutikk AS | Wholesale & retail | 2024 |
| Polligo AS | Wholesale & retail | 2026 |
| Proffholding AS | | 2021 |
| Puremade AS | Manufacturing | 2026 |
| Pusle Design AS | Professional & scientific | 2021 |
| Pål Hodne AS | | 2021 |
| Pål Stene AS | Professional & scientific | 2016 |
| R-P Eiendom AS | Real estate | 2019 |
| Raby Gardens Holdings AS | | 2021 |
| Rayma Holding AS | Wholesale & retail | 2024 |
| Rentago AS | Administrative & support | 2025 |
| Resultat Regnskap AS | Professional & scientific | 2021 |
| Rostad Invest AS | | 2022 |
| Royal Flame AS | Hospitality | 2024 |
| RR3 Hylleselskap AS | Real estate | 2026 |
| RR7 Hylleselskap AS | | 2026 |
| Runar Oustorp Holding AS | Financial services | 2005 |
| Ryens Rørservice Sarpsborg AS | Construction | 2025 |
| Råkil Bulk Og Tanktransport AS | Transport & logistics | 1994 |
| S. Rød Holding AS | | 2026 |
| Salgsvogner AS | Hospitality | 2025 |
| Sarpsborg Mekaniske Verksted AS | Manufacturing | 2006 |
| SB Trafikkskole AS | Education | 2023 |
| Scan Sørlie AS | Wholesale & retail | 2021 |
| Sebastian Johansson Holding AS | | 2024 |
| Serra AS | Wholesale & retail | 1993 |
| Service Hansen AS | Construction | 2025 |
| SH Import AS | Wholesale & retail | 2021 |
| Shag AS | Construction | 2021 |
| Sima Bil AS | Wholesale & retail | 2005 |
| Sima Eiendom AS | Real estate | 2005 |
| Sima Eiendomsutvikling AS | Real estate | 2013 |
| Sima Holding AS | Manufacturing | 2004 |
| Sims Recycling Solutions AS | Water & waste | 2013 |
| Sjøberg Transport AS | Transport & logistics | 2025 |
| Skala Holding AS | | 2025 |
| Skikkelig Invest AS | Hospitality | 2019 |
| Skog & Land AS | Real estate | 2021 |
| Sky Fitness Dikeveien AS | Arts & recreation | 2024 |
| Sky Fitness Trening AS | Arts & recreation | 2016 |
| Smart Consulting AS | Professional & scientific | 2022 |
| Smørepunkt Sarpsborg AS | Other services | 2025 |
| Snekker Compagniet AS | Construction | 2012 |
| Solbakken Multiservice AS | Professional & scientific | 2013 |
| Soli Brug AS | Wholesale & retail | 2011 |
| Soppo AS | Information & communication | 2026 |
| South and East Trading Ans | Wholesale & retail | 1998 |
| Spennende Catering AS | Hospitality | 2021 |
| Spori AS | Information & communication | 2024 |
| Stang Anlegg AS | Construction | 2012 |
| Steinlund AS | Real estate | 2020 |
| Stensetting AS | Administrative & support | 1981 |
| Stensrud & Partnere AS | Real estate | 2026 |
| Stied AS | Other services | 2018 |
| Storeberg Invest AS | | 2019 |
| Strand Consulting & Invest AS | Information & communication | 2020 |
| Struts Eiendom AS | Real estate | 2015 |
| STUDIO 2 DA Jon og Terje Karstensen | Wholesale & retail | 1989 |
| Super Marijo Nuf | Administrative & support | 2021 |
| Superkul.No AS | Wholesale & retail | 2006 |
| Susammen AS | Arts & recreation | 2018 |
| System Og Montasje AS | Construction | 2022 |
| Sørli Solutions AS | | 2026 |
| T-R Utvikling AS | Real estate | 2019 |
| T. Stensrud Holding AS | | 2026 |
| T.R Holding AS | Construction | 2017 |