| Lamani Invest AS | Other services | 2012 |
| Lamassu AS | Hospitality | 2024 |
| Lamb Forlag AS | Information & communication | 2026 |
| Lamb Ventures AS | Professional & scientific | 2025 |
| Lamb&Love AS | Wholesale & retail | 2025 |
| Lanaas Invest AS | Real estate | 2020 |
| Landmark Film AS | Information & communication | 2020 |
| Landmark Holding AS | | 2026 |
| Landmåler Sør AS | Professional & scientific | 2002 |
| Landrud Invest AS | Real estate | 2005 |
| Landskapsentreprenørene AS | Administrative & support | 1986 |
| Landskapsentreprenørene Eiendom AS | Real estate | 2003 |
| Landsverk Fiber AS | Information & communication | 2016 |
| Langbrygga AS | Real estate | 2022 |
| Langbrygga Eiendom AS | Real estate | 1986 |
| Langeid Eiendom AS | Real estate | 1984 |
| Langeland Eiendom AS | Real estate | 2023 |
| Langeland Invest AS | Real estate | 2005 |
| Langesæter Holding AS | | 2025 |
| Langfeldt Invest AS | | 2020 |
| Langis AS | | 2023 |
| Langåsen 2 AS | Real estate | 2012 |
| Lantanoid Invest AS | | 2022 |
| Lao Bi AS | Real estate | 2007 |
| Lapr AS | Professional & scientific | 2021 |
| Lars Eirik Vik AS | | 2024 |
| Lars Sunde Strand Holding AS | | 2023 |
| LARS1 Holding AS | | 2021 |
| Larsamyra Eiendom AS | Real estate | 2008 |
| Larsen Group AS | Wholesale & retail | 2018 |
| Larus Holding AS | | 2021 |
| Lash Master AS | Other services | 2017 |
| Lashes by Weistad AS | Other services | 2023 |
| Lasse Steensohn Bygg Og Anlegg AS | Administrative & support | 2017 |
| Lasse Steensohn Holding AS | | 2022 |
| Launes Fritidseiendom AS | Real estate | 2009 |
| Lauvaas Eiendomsutvikling AS | Real estate | 2012 |
| Lauvland Invest AS | Wholesale & retail | 2005 |
| Lauvland Øyeoptikk AS | Wholesale & retail | 1986 |
| Lauvåsen B10A AS | Real estate | 2005 |
| Lauvåsen B11 AS | Real estate | 2007 |
| Lauvåsen B12/B13 AS | Real estate | 2004 |
| Lauvåsen Hovedvei 1 Kristiansand AS | Real estate | 2019 |
| Lauvåsen Kristiansand III AS | Administrative & support | 2026 |
| Lauvåsen Lagerbygg AS | Real estate | 2017 |
| Lauvåsen Materiell Utleie AS | Real estate | 2018 |
| Lauvåsen Næringsselskap AS | Real estate | 2019 |
| LAV4HD AS | Professional & scientific | 2024 |
| Lavea Sør AS | Administrative & support | 2026 |
| Layers AS | Wholesale & retail | 2018 |
| LBC Holding AS | Real estate | 1992 |
| Lbi AS | Construction | 2017 |
| Lcon AS | Real estate | 2009 |
| Le Monde Tapas AS | Hospitality | 2014 |
| Leaderskills AI AS | Information & communication | 2025 |
| Leaveshill 2 AS | Real estate | 2024 |
| Leaveshill Development AS | Real estate | 2012 |
| Lee Ventures AS | | 2024 |
| Leffa AS | | 2005 |
| Leftpole AS | Professional & scientific | 2025 |
| Lege Per Kjetil Dalane AS | Health & social care | 2022 |
| Lege S.H. Høgfeldt AS | Health & social care | 2013 |
| Lege Øystein Severinsen AS | Health & social care | 2024 |
| Leientilhenger AS | Information & communication | 2018 |
| Leif Hodnemyr Holding AS | Real estate | 2005 |
| Leif Hodnemyr Transport AS | Transport & logistics | 1983 |
| Leif M. Schellhorn AS | Wholesale & retail | 2021 |
| Leilos AS | Real estate | 2014 |
| Leire Invest AS | | 2018 |
| Lek for Lite AS | Wholesale & retail | 2023 |
| Leka Invest AS | | 2020 |
| Lekefly AS | Wholesale & retail | 2025 |
| Lekehuset Kristiansand AS | Wholesale & retail | 2019 |
| Lekehuset Vågsbygd AS | Wholesale & retail | 2025 |
| Lekeplaneten Kristiansand AS | Wholesale & retail | 2013 |
| Leketoy Stormberg Inter AS | Professional & scientific | 2005 |
| Lekrist AS | | 2017 |
| Lekterkompaniet AS | Transport & logistics | 2021 |
| Lekterkompaniet Brdr Boije Ans | Transport & logistics | 1975 |
| Lelands AS | Financial services | 2005 |
| Lena Holding AS | Health & social care | 2015 |
| Lencake AS | Manufacturing | 2026 |
| Leo Iversen Holding AS | Construction | 2006 |
| Lervåg Consulting AS | Arts & recreation | 2014 |
| Les Bygg Og Handel Nuf | Construction | 2005 |
| Lesk AS | | 2005 |
| Lesk Og Basar AS | Information & communication | 2025 |
| Leto Invest AS | | 2025 |
| Level Consulting AS | Professional & scientific | 2025 |
| Lewa Holding AS | Real estate | 2018 |
| Lexie Holding AS | | 2026 |
| Lexow Safety AS | Wholesale & retail | 2003 |
| LFC Invest AS | | 2024 |
| LH Nauticus Capital AS | | 2024 |
| LHH Butikk AS | Wholesale & retail | 2012 |
| Li 1 Dagligvare AS | Wholesale & retail | 2025 |
| Li 1 Elektro AS | Construction | 2017 |
| Li 1 Invest AS | Construction | 2003 |
| Liamoe Holding AS | | 2025 |
| Liaøy Byggas AS | Construction | 2025 |