| LEVEL1 AS | | 2010 |
| Levinsen Holding AS | | 2025 |
| Lia Og Omegn Beitelag Ba | Real estate | 2006 |
| Lidma Holding AS | Administrative & support | 2018 |
| Lien Transport AS | Transport & logistics | 2021 |
| Lifezenz AS | Information & communication | 2025 |
| Lifezenz MD AS | Health & social care | 2025 |
| Lih Invest AS | | 2022 |
| Lille Rosholt Vinduer Og Dører AS | Wholesale & retail | 2023 |
| Lille Spurv AS | Information & communication | 2020 |
| Lillesand Motorsenter AS | Wholesale & retail | 2005 |
| Lillesandhus Agder AS | Construction | 2015 |
| Lillesandhus Agder Eiendom AS | Real estate | 2017 |
| Lillesandhus AS | Real estate | 2017 |
| Lillesandsveien 44 AS | Real estate | 2010 |
| Lillesandveien Utvikling AS | Real estate | 2024 |
| Lillevei 23 AS | Real estate | 2025 |
| Lingard Navigation AS | Transport & logistics | 2024 |
| Linik AS | Wholesale & retail | 2003 |
| Listi Drift AS | Administrative & support | 2017 |
| Listi Holding AS | Real estate | 2013 |
| Lithe AS | Wholesale & retail | 2017 |
| Lito Hårdesign AS | Other services | 2012 |
| Littanna AS | Wholesale & retail | 2016 |
| Littanna Eiendom AS | Real estate | 2021 |
| Liv's Salong AS | Other services | 2016 |
| Llbygg AS | Construction | 2025 |
| Lman Invest AS | Information & communication | 2022 |
| Lnam AS | Real estate | 2023 |
| LO3 Service AS | Wholesale & retail | 2026 |
| Loftet Eiendom AS | Mining & quarrying | 2009 |
| Logosag Norge AS | Wholesale & retail | 2023 |
| Lokk AS | Wholesale & retail | 2026 |
| Longnet Solutions AS | Professional & scientific | 2024 |
| Louise Da | Wholesale & retail | 1995 |
| Lovis Eiendom AS | Construction | 1987 |
| Lovis Holding AS | Construction | 2022 |
| LPG Invest AS | Transport & logistics | 2020 |
| Lucky Frisør Odden AS | Other services | 2002 |
| Lucro Bygg AS | Construction | 2013 |
| Lunde Smie AS | Manufacturing | 2020 |
| Lunden & Axelsen Interiørdesign Ans | Professional & scientific | 2022 |
| Lunden Laft AS | Construction | 2026 |
| LV3 Holding AS | Real estate | 2016 |
| Lysrådgivning AS | Wholesale & retail | 2017 |
| Løkkestredet 5 AS | Real estate | 2015 |
| M.G Capital AS | | 2026 |
| M24 Eiendom AS | | 2016 |
| M3BS Bidco AS | Information & communication | 2021 |
| M3BS Midco AS | Information & communication | 2021 |
| M3BS Topco AS | Information & communication | 2021 |
| Ma-Lu AS | Wholesale & retail | 2022 |
| Mad Hatter Holding AS | | 2026 |
| Magne Holding AS | | 2018 |
| Magnum Lucrum AS | | 2023 |
| Makato AS | Health & social care | 2017 |
| Malema Invest AS | Financial services | 2018 |
| Malgentic AS | Information & communication | 2026 |
| Maria Investeringer AS | Financial services | 2015 |
| Marine Resources Advisory Team AS | Professional & scientific | 2014 |
| Maritime Control AS | Professional & scientific | 1999 |
| Maritime Rig Service AS | Manufacturing | 2016 |
| Marivold Camping AS | Hospitality | 2000 |
| Markhus Flexmodul AS | Professional & scientific | 1993 |
| Markhus Holding AS | Professional & scientific | 2005 |
| Markhus Holding II AS | Professional & scientific | 2018 |
| Marstrand Holding AS | | 2025 |
| Maskin Og Eiendom Invest AS | Manufacturing | 2002 |
| Maskin Rek Ans | | 1989 |
| Maskindrift AS | Wholesale & retail | 1982 |
| Massivtre AS | Wholesale & retail | 2016 |
| Mat Åse AS | Professional & scientific | 2013 |
| Matilda Egra AS | Education | 2022 |
| Matterix Skole AS | Education | 2021 |
| Mavis AS | Financial services | 2005 |
| Max Pfister AS | Construction | 1998 |
| Mayan Collections AS | Wholesale & retail | 2016 |
| Mcrent Norge AS | Administrative & support | 2013 |
| Meberg Bygg AS | Construction | 1997 |
| Mechatronic Engineering Limited Nuf | Information & communication | 2010 |
| Mechatronics Innovation Lab AS | Real estate | 2015 |
| Medic Sør Drift AS | Transport & logistics | 2021 |
| Medic Sør Helse AS | Administrative & support | 2024 |
| Meg Arendal AS | Real estate | 2013 |
| Meg AS | Construction | 2013 |
| Mereo AS | Administrative & support | 2001 |
| Metveit Holding AS | Real estate | 2019 |
| Meyo AS | | 2024 |
| MG Bygg AS | Construction | 2026 |
| MH Camper & Bil AS | Wholesale & retail | 2025 |
| Mha 918 Holding AS | | 2023 |
| Mhauge AS | Information & communication | 2021 |
| Mhå Eiendom AS | Real estate | 2025 |
| Mikro Partner AS | Manufacturing | 2017 |
| Mindreboe AS | Arts & recreation | 2022 |
| Minigolf AS | Arts & recreation | 2022 |
| Miniplask AS | Education | 2025 |
| Minsjø AS | Information & communication | 2025 |
| Mirirum AS | Professional & scientific | 2019 |
| Mispa AS | Real estate | 2005 |