| Klm-Hus Prosjekt & Boligutvikling AS | Professional & scientific | 1996 |
| Kmits Eiendomsinvest AS | Real estate | 2013 |
| Knøtten Kro AS | Hospitality | 2001 |
| Kollevoll Barnehage SA | Education | 1989 |
| Kompa Invest AS | Construction | 2015 |
| Kontor & IT AS | Wholesale & retail | 2020 |
| Kraft Holding AS | Professional & scientific | 2017 |
| Kraft Rådgivning Og Revisjon AS | Professional & scientific | 2018 |
| Kroslid Invest AS | Information & communication | 2006 |
| Krågenes Boligfelt AS | Real estate | 2007 |
| Kvante Sprang AS | Manufacturing | 2024 |
| Kvavik Auto AS | Wholesale & retail | 1996 |
| Kvavik Bilbygg AS | Real estate | 2024 |
| Kvavik Dekk & Rep AS | Other services | 2017 |
| Kvavik Eiendomsutvikling AS | Real estate | 2022 |
| Kvavikstranda AS | Financial services | 2005 |
| Kvinen Holding AS | Real estate | 2015 |
| KVS Drift AS | Administrative & support | 2017 |
| Kvs-Lyngdal AS | Education | 2005 |
| Kyte Bok AS | Wholesale & retail | 2009 |
| L Hagnes Invest AS | | 2023 |
| L-Invest Holding AS | Real estate | 2008 |
| Ladegaj AS | Arts & recreation | 1989 |
| Lagerhaller Sør AS | Real estate | 2023 |
| Landes Begravelsesbyrå AS | Other services | 2000 |
| Landrud AS | Financial services | 2005 |
| Landrud Bil AS | Real estate | 1982 |
| Langøy Invest AS | Hospitality | 2020 |
| Larsen & Larsen Invest AS | | 2019 |
| Latina AS | Hospitality | 2025 |
| Laubakken AS | Construction | 2022 |
| LBG Eiendom AS | Real estate | 2013 |
| Lean-Partner AS | Professional & scientific | 2018 |
| Lehne Eiendom AS | Real estate | 1966 |
| Levin Invest AS | Real estate | 2019 |
| LF Event AS | Administrative & support | 2009 |
| LH Drift AS | Construction | 2023 |
| LH Drift Eiendom AS | Real estate | 2023 |
| LH Drift Holding AS | Construction | 2018 |
| Libe Concept AS | Wholesale & retail | 2023 |
| Lille Norge Nord AS | Professional & scientific | 2007 |
| Lille Norske AS | Real estate | 2006 |
| Linada Invest AS | Education | 2022 |
| Lindesnes Holding AS | Real estate | 2004 |
| Lindesnes Hotell AS | Real estate | 2013 |
| Lindland 3 AS | Real estate | 2023 |
| Lindland AS | Construction | 2024 |
| Lindland Eiendom AS | Real estate | 1991 |
| Lindland Maskin AS | Construction | 1991 |
| Lindland Maskinpark AS | Administrative & support | 2007 |
| Lindland Performance 2 AS | Mining & quarrying | 2014 |
| Lindland Performance AS | Mining & quarrying | 2014 |
| Lindland Pukk AS | Mining & quarrying | 2004 |
| Lindland Utvikling AS | Real estate | 2025 |
| Linni Helge Foss AS | Wholesale & retail | 1973 |
| Lister Akupunktur AS | Health & social care | 2019 |
| Lister Boligbygging AS | Real estate | 2012 |
| Lister Elektro Holding AS | Wholesale & retail | 2014 |
| Lister Hus Og Hytte AS | Real estate | 2021 |
| Lister Kompetanse AS | Education | 2003 |
| Lister Maskinsalg & Utleie AS | Wholesale & retail | 2014 |
| Lister Mat AS | Wholesale & retail | 2022 |
| Lister Mekaniske Verksted AS | Manufacturing | 2022 |
| Lister Nyskaping AS | Professional & scientific | 2001 |
| Lister Omsorg AS | Other services | 2017 |
| Lister Reklame AS | Professional & scientific | 2002 |
| Lister S AS | Real estate | 2025 |
| Lister Transport Senter AS | Wholesale & retail | 2002 |
| Lister Vannscooterutleie Da | Administrative & support | 2021 |
| Lister Vedlikehold AS | Manufacturing | 2025 |
| Lister VVS AS | Construction | 2007 |
| Little Old Trafford Pub Travel and Tickets AS | Administrative & support | 2017 |
| Lme Travveien 2 AS | Real estate | 2018 |
| LMM Holding AS | Real estate | 2008 |
| Lre Elektro AS | Construction | 2000 |
| LSM Invest AS | Education | 2024 |
| LTJ Utvikling AS | Financial services | 2005 |
| Lucky Strike Bowlingsenter AS | Arts & recreation | 2004 |
| Lund & Lunde Maskin/Utleie AS | Administrative & support | 2023 |
| Lundevågen Havneinvest AS | Real estate | 2012 |
| Lygna Elveierlag SA | Real estate | 2001 |
| Lyng Eiendom AS | Real estate | 1987 |
| Lyngdal Bil Eiendom AS | Real estate | 2021 |
| Lyngdal Campingpark AS | Hospitality | 1988 |
| Lyngdal Drosjesentral AS | Transport & logistics | 2023 |
| Lyngdal Dykkesenter AS | Wholesale & retail | 2026 |
| Lyngdal Dyrskue Da | Arts & recreation | 2012 |
| Lyngdal Eiendom AS | Real estate | 1997 |
| Lyngdal El-Instalasjon AS | Construction | 1990 |
| Lyngdal El. Installasjon Eiendom AS | Real estate | 2002 |
| Lyngdal Flislegger AS | Construction | 2021 |
| Lyngdal Forsikring AS | Financial services | 2017 |
| Lyngdal Fyringssentral AS | Wholesale & retail | 1993 |
| Lyngdal Fyringssentral Holding AS | Real estate | 2021 |
| Lyngdal Glassrekkverk AS | Construction | 2016 |
| Lyngdal Group AS | Wholesale & retail | 2022 |
| Lyngdal Gull & Sølv AS | Wholesale & retail | 2018 |
| Lyngdal Hagesenter AS | Wholesale & retail | 2011 |
| Lyngdal Holding AS | | 2018 |
| Lyngdal Håndverkssenter AS | Wholesale & retail | 2014 |