| Skyland Holding AS | Arts & recreation | 2020 |
| Skyland Trampolinepark AS | Arts & recreation | 2015 |
| Skårdal Invest AS | | 2024 |
| Skøie Holding AS | Construction | 2018 |
| SL Ventures AS | | 2025 |
| Slakter Frivold AS | Manufacturing | 1999 |
| Slay Corporate Advisers AS | Professional & scientific | 2019 |
| SLB Kristiansand AS | Mining & quarrying | 2000 |
| Sleipners Vei 14 C AS | Real estate | 2023 |
| Slettaveien Eiendom AS | Real estate | 2014 |
| Slettebøe Eiendom AS | Real estate | 2006 |
| Slettebøe Holding AS | Real estate | 2005 |
| Sletteng Invest AS | | 2023 |
| Slettheia Familiebarnehage AS | Education | 2004 |
| Slettheibygg AS | Households | 1993 |
| Slorentzen Holding AS | | 2025 |
| Slottsquartalet AS | Real estate | 1986 |
| Slow AS | Professional & scientific | 2005 |
| Slyd Installasjon AS | Wholesale & retail | 2012 |
| Slyd Utleie AS | Construction | 2012 |
| Sløyfen AS | Real estate | 2016 |
| Smart Engineering AS | Professional & scientific | 2005 |
| Smart Sauna AS | Information & communication | 2025 |
| Smart Seo AS | Information & communication | 2022 |
| Smartcare AS | Information & communication | 2011 |
| Smarti AS | Information & communication | 2024 |
| Smartorg AS | Information & communication | 2015 |
| SMB Bedrift 1 AS | Transport & logistics | 2020 |
| SMB Mobil AS | Wholesale & retail | 2021 |
| SMB Regnskap AS | Professional & scientific | 2024 |
| Sme Eiendomsinvest AS | Real estate | 2021 |
| Smedasundet Servering AS | Hospitality | 2000 |
| Smeigedag AS | | 2021 |
| Smia Grafisk Odderøya AS | Arts & recreation | 2024 |
| Smia Grafisk Verksted AS | Manufacturing | 1998 |
| Smile Forum AS | Professional & scientific | 2014 |
| Smith Services AS | Construction | 2016 |
| Smnm AS | Real estate | 2020 |
| Smo AS | Administrative & support | 2017 |
| SMS-4CASH Da | Information & communication | 2004 |
| Småslettene 28 AS | Real estate | 2021 |
| Smør AS | Hospitality | 2022 |
| Snacky Ans | Hospitality | 1991 |
| Snadderkiosken AS | Real estate | 2000 |
| Snadderkiosken Tangen AS | Hospitality | 2008 |
| Snadderkula AS | Wholesale & retail | 2023 |
| Snarkjøp Gruppen AS | Professional & scientific | 2011 |
| Sne AS | Transport & logistics | 2024 |
| Snehvit Investering AS | Real estate | 2011 |
| Snekker Brandal AS | Construction | 2017 |
| Snekker J Olsen AS | Construction | 2024 |
| Snelldalen 14 AS | Real estate | 2019 |
| Snelldalen 15 AS | Real estate | 2019 |
| Snemyr & Limm Eiendom AS | Real estate | 1998 |
| Snemyr Betongsprøyting AS | Construction | 1987 |
| Sneo Oncology AS | Professional & scientific | 2026 |
| Snikkedalen Familiebarnehage AS | Education | 2013 |
| Snippekleiv AS | | 2026 |
| Snkr Reset AS | Wholesale & retail | 2023 |
| Snorre B. AS | Real estate | 2006 |
| Snorre Bygg Da | Construction | 1994 |
| Snorre Stray AS | Financial services | 2005 |
| Snos Sørlandssenteret AS | Wholesale & retail | 2001 |
| Snowroller AS | Wholesale & retail | 2019 |
| Snö Arkitekter AS | Professional & scientific | 2024 |
| Snøgg Finans AS | | 1988 |
| So Ship 1 AS | Transport & logistics | 2026 |
| So Ship 2 AS | Transport & logistics | 2026 |
| Soda Holding AS | | 2021 |
| Soer Holding AS | Professional & scientific | 2006 |
| Sofium AS | | 2024 |
| Softfoot Holding AS | | 2022 |
| Sol Kunst Og Kultur AS | Professional & scientific | 2016 |
| Solamed AS | Health & social care | 2014 |
| Solbakken AS | Real estate | 1980 |
| Solbakken Bolig AS | Real estate | 2022 |
| Solberg Invest Media Group AS | Arts & recreation | 2024 |
| Solberg Ventures AS | | 2024 |
| Solberg Vågen Holding AS | Real estate | 2013 |
| Solbergveien 12 AS | Real estate | 2020 |
| Solbygg Holding AS | Other services | 1997 |
| Soleact AS | Information & communication | 2021 |
| Solemoa AS | Financial services | 2005 |
| Solena AS | | 2023 |
| Solhougtoppen Utvikling AS | Real estate | 2018 |
| Solhøi AS | | 2016 |
| Solidra AS | Wholesale & retail | 2026 |
| Solidrock AS | Professional & scientific | 2013 |
| Solidrock Consulting AS | Professional & scientific | 2022 |
| Solkraft Sør AS | Energy | 2021 |
| Solkraft Sør Sol- Og Batteriparker 2 AS | Energy | 2026 |
| Solkraft Sør Sol- Og Batteriparker 3 AS | Energy | 2026 |
| Solkraft Sør Sol- Og Batteriparker AS | Energy | 2025 |
| Solli Industriservice AS | Professional & scientific | 2016 |
| Sollyst Prosjekt AS | Professional & scientific | 2026 |
| Solsiden Pt-Senter AS | Health & social care | 2007 |
| Solsiden Rona AS | Real estate | 2013 |
| Solskinn Og Latter AS | Education | 2018 |
| Solskinn Renhold AS | Administrative & support | 2026 |
| Soltoppen Sør AS | Real estate | 2021 |