| Løvdal Travel AS | Administrative & support | 2018 |
| Løve Invest AS | Real estate | 2019 |
| Løvigen Bådhusforening Va-Drift AS | Water & waste | 2015 |
| Løvik Byggfirma AS | Construction | 2015 |
| Løvkil Eiendom AS | Manufacturing | 1977 |
| Løvsangerveien 15 AS | Real estate | 2012 |
| Løvsland Holding AS | Information & communication | 2023 |
| Løw Invest AS | Wholesale & retail | 2007 |
| Løyland Holding AS | Professional & scientific | 2026 |
| Løyning Eiendom AS | Real estate | 2001 |
| Lüdo SA | Arts & recreation | 2020 |
| M & E Invest AS | Financial services | 2012 |
| M O Holding AS | Real estate | 2024 |
| M&H Enterprises AS | Wholesale & retail | 2018 |
| M-Consulting AS | Professional & scientific | 2024 |
| M-Shop AS | Wholesale & retail | 2013 |
| M. & M Invest AS | | 2022 |
| M.A Auto AS | Wholesale & retail | 2018 |
| M.Ab Holding AS | Real estate | 2020 |
| M.H. Bilhjørnet AS | Wholesale & retail | 2025 |
| M.T Holding AS | Information & communication | 2018 |
| M/S Maarten AS | Transport & logistics | 2002 |
| M12 Kristiansand AS | Hospitality | 2022 |
| M158 Eiendom AS | Real estate | 2016 |
| M1KAL AS | Professional & scientific | 2023 |
| M2 Bolig AS | Real estate | 2015 |
| M2 Takst AS | Professional & scientific | 2014 |
| M21A Eiendom AS | Real estate | 2025 |
| M30 Tech AS | Real estate | 2024 |
| M31 Eiendom AS | Real estate | 2015 |
| M31 Holding AS | Real estate | 2018 |
| M83 Holding AS | Other services | 2019 |
| Ma Hansen Holding AS | | 2018 |
| Ma-Ke Holding AS | | 2022 |
| Ma-Ke-Em AS | | 2025 |
| Maaløs Invest AS | | 2023 |
| Maarten Smith Invest AS | | 2022 |
| Maaseide Nyborg Media Da | Information & communication | 1999 |
| Maca Sørinvest AS | Real estate | 2005 |
| Macand AS | Real estate | 2009 |
| Maccito AS | | 2025 |
| Macgregor Norway AS | Manufacturing | 1977 |
| Maco Holding AS | | 2026 |
| Madator Invest AS | Real estate | 1998 |
| Madee AS | Hospitality | 2026 |
| Madhuset AS | Hospitality | 2017 |
| Madoo AS | Hospitality | 2022 |
| Mads Stokkelien AS | Health & social care | 2023 |
| Magma Projects AS | Professional & scientific | 2003 |
| Magne Haug AS | Professional & scientific | 1990 |
| Magne Salvesen Invest AS | Manufacturing | 2022 |
| Magne Svalland AS | Real estate | 2006 |
| Magnus Barfotsvei Holding AS | Real estate | 2021 |
| Magnus Records AS | Information & communication | 2025 |
| Magnus Reiersen AS | | 2024 |
| Mai Holding AS | Wholesale & retail | 2018 |
| Mai Sushi AS | Hospitality | 2015 |
| Majas Salong AS | Other services | 2006 |
| Majorgården Invest AS | Real estate | 2017 |
| Make Food AS | Hospitality | 2025 |
| Makrellrevyen Da | Arts & recreation | 2020 |
| Makrofag AS | Information & communication | 2018 |
| Mal AS | Construction | 2024 |
| Mal I Sør AS | Construction | 2005 |
| Malco AS | Construction | 2017 |
| Malco Holding AS | Construction | 2017 |
| Maleren Kristiansand AS | Construction | 1994 |
| Malermester Knutson AS | Construction | 1986 |
| Malermester Langeland AS | Construction | 1997 |
| Malermester Solvang AS | Construction | 2025 |
| Malermester Svein Einar Vatne AS | Construction | 2013 |
| Malermester Tommy Mørk. AS | Construction | 2022 |
| Maling Og Mer AS | Construction | 2024 |
| Malkord AS | Information & communication | 2006 |
| Maltian AS | Professional & scientific | 2024 |
| Maltian Holding AS | Professional & scientific | 2024 |
| Malú Femme AS | Wholesale & retail | 2025 |
| Mama Lama AS | Wholesale & retail | 2023 |
| Mamuka Irina Nikolaishvili AS | Transport & logistics | 2024 |
| Mamyr Eiendom AS | Real estate | 1984 |
| Manaev AS | Wholesale & retail | 2026 |
| Management for Projects AS | Professional & scientific | 2016 |
| Mancini Holding AS | Real estate | 2008 |
| Manda Invest AS | Financial services | 2021 |
| Mandagsklubben AS | | 2023 |
| Mandius Invest AS | | 2018 |
| Maniek Mariusz Rogut Regon 592254450 Nuf | Agriculture & fishing | 2008 |
| Mannskapsmessa AS | Hospitality | 2008 |
| Mano Holding AS | | 2016 |
| Mano Invest AS | Real estate | 2001 |
| Marc Lauge AS | Wholesale & retail | 2004 |
| Maren Erdvik AS | Education | 2019 |
| Marevo AS | Wholesale & retail | 2026 |
| Marflo AS | | 2025 |
| Margalo AS | | 2023 |
| Margit Olsvik AS | Education | 2024 |
| Mari G.H AS | | 2025 |
| Mari Køber Fysioterapi AS | Health & social care | 2021 |
| Marianne Zernichow Holding AS | | 2025 |
| Marianne-Lund AS | Financial services | 2005 |