| Mitt Dekkhotell Kokstad AS | Wholesale & retail | 2017 |
| Mjåtveitflaten 31 AS | Manufacturing | 1962 |
| Mobile Kokstad AS | Other services | 1989 |
| Mobit Holding AS | Wholesale & retail | 2003 |
| Mobit Norge AS | Wholesale & retail | 1995 |
| Monteringspartner AS | | 2021 |
| Munck Cranes AS | Manufacturing | 2001 |
| Nedre Smøråsvegen 6 AS | Construction | 2020 |
| Nemus Kokstad Og Sandsli AS | Health & social care | 2013 |
| Nera Telecommunications AS | Information & communication | 2011 |
| Nethovdane AS | Construction | 2015 |
| Nevy AS | Construction | 2023 |
| Nevy Elektro | Construction | 2024 |
| Nevy Group AS | | 2025 |
| Nexlan AS | Wholesale & retail | 2004 |
| Nite Invest AS | Financial services | 2005 |
| Nodeit AS | Information & communication | 2024 |
| Nonsilo AS | Information & communication | 2024 |
| Nordic Rig Tech AS | Administrative & support | 2022 |
| Nordisk Design Konsept AS | Other services | 2026 |
| Nordisk Ventilasjonsrens AS | Professional & scientific | 2022 |
| Nordmester AS | Construction | 2025 |
| Norsk Kontroll AS | Professional & scientific | 2019 |
| Norsk Tak Team AS | Construction | 2025 |
| Norway Concerts AS | Arts & recreation | 2020 |
| Oasen Næringspark AS | Real estate | 2010 |
| Ocean Impact AS | Wholesale & retail | 2024 |
| Odda Fjordhotel Eiendom AS | Real estate | 2022 |
| Odfjell Drilling AS | Mining & quarrying | 2002 |
| Odfjell Energy Crewing AS | Professional & scientific | 2021 |
| Odfjell Engineering AS | Professional & scientific | 2007 |
| Odfjell Invest AS | Mining & quarrying | 2005 |
| Odfjell Invest II AS | Mining & quarrying | 2018 |
| Odfjell Land AS | Real estate | 2004 |
| Odfjell Oceanwind AS | Energy | 2019 |
| Odfjell Oceanwind Holdco AS | Energy | 2025 |
| Odfjell Offshore Ltd Nuf | Mining & quarrying | 2016 |
| Odfjell Operations AS | Mining & quarrying | 1991 |
| Odfjell Platform Drilling AS | Professional & scientific | 2017 |
| Odfjell Technology AS | Mining & quarrying | 2017 |
| Odfjell Technology Invest Ltd | Administrative & support | 2009 |
| Odfjell Well Services AS | Mining & quarrying | 2017 |
| Oow Project Development AS | Professional & scientific | 2023 |
| Oppsteg AS | Professional & scientific | 2020 |
| Orkidehøgda 5 AS | Real estate | 2025 |
| Oswald Jørs AS | Construction | 1985 |
| Ove Mur Og Flis AS | Construction | 2019 |
| Oxydel Holding AS | | 2018 |
| Pa Logistikk AS | Transport & logistics | 2014 |
| Park Drift AS | Administrative & support | 2017 |
| Parkeringspartner AS | Real estate | 2025 |
| Peach Invest AS | Administrative & support | 2023 |
| Performance Group AS | Other services | 2018 |
| Personal Computing Environment Norge Ans | Information & communication | 2003 |
| Plett AS | Real estate | 2010 |
| PM Motor AS | Wholesale & retail | 2008 |
| Powerjaws AS | Manufacturing | 2013 |
| PP Næring AS | | 2025 |
| Prestegård Eiendom AS | Hospitality | 1986 |
| Prestegård Holding AS | Construction | 2005 |
| Pro Padel Kokstad AS | Arts & recreation | 2022 |
| Procuro AS | Professional & scientific | 2021 |
| Professor Hansteens Gate 83 AS | Real estate | 2023 |
| Proffgulv Vest AS | Construction | 2014 |
| Proffil AS | Professional & scientific | 2019 |
| Proteam Europa AS | Wholesale & retail | 1988 |
| Proteam Group AS | Wholesale & retail | 2021 |
| R Svendsen Holding AS | Real estate | 2002 |
| R Svendsen Invest AS | Real estate | 2012 |
| R. Tangedal Holding AS | Professional & scientific | 2009 |
| Realspar AS | Professional & scientific | 2026 |
| Restorfx Kokstad AS | Other services | 2018 |
| Ring-Limousinservice Bergen AS | Transport & logistics | 1986 |
| Ringvegen 24 AS | Real estate | 2022 |
| Ringveien 32 AS | Real estate | 2025 |
| Ringveien 7 AS | Real estate | 2007 |
| RM Norge AS | Real estate | 2019 |
| Robo Cafe AS | Hospitality | 2017 |
| Rosendal Fjordhotel AS | Hospitality | 2004 |
| Rosendal Fjordhotel Eiendom AS | Real estate | 1969 |
| Rundehaugen 17 AS | Real estate | 1996 |
| Rundehaugen AS | Real estate | 2019 |
| Rush Bergen Syd AS | Arts & recreation | 2017 |
| Rørgata 3 AS | Real estate | 2025 |
| Salmona AS | Professional & scientific | 2019 |
| Sandrino Merchandise & Profilering AS | Wholesale & retail | 2025 |
| Sandven AS | Wholesale & retail | 2015 |
| Sandven Gruppen AS | Wholesale & retail | 2006 |
| Sandven Holding AS | Wholesale & retail | 2005 |
| Sartor Næringspark AS | Real estate | 1999 |
| Scale Media AS | Professional & scientific | 2026 |
| SD Service AS | Other services | 2018 |
| SEAFOOD7 AS | Wholesale & retail | 2019 |
| Semedia AS | Professional & scientific | 2020 |
| SF7 Overseas AS | Wholesale & retail | 2025 |
| SHD Gruppen AS | Real estate | 2025 |
| Sherwood Holding AS | Real estate | 1996 |
| Sigurd Opheim AS | Construction | 2002 |
| Sjusetevegen 62 AS | Real estate | 2026 |
| Skalltaket AS | Real estate | 2023 |