| Liaberg Hyttefelt AS | Real estate | 2009 |
| Liaset Eiendom AS | Real estate | 2014 |
| Lie Klær Ans | Wholesale & retail | 1991 |
| Lie Løypelag AS | Arts & recreation | 2023 |
| Lie Viltforvaltning SA | Arts & recreation | 2019 |
| Line Blom Keramikk AS | Manufacturing | 2024 |
| Liodden Feriecamping AS | Hospitality | 2021 |
| Lislegård Maskin AS | Construction | 2021 |
| Livgård Holding AS | Construction | 2016 |
| LP Byggutvikling AS | Construction | 2022 |
| LR Eiendom AS | Water & waste | 2007 |
| Luni Invest AS | | 2017 |
| Lyseren AS | Real estate | 2019 |
| Lyseren Hytte Og Tomteutvikling AS | Real estate | 2019 |
| Lyserenvegen SA | Real estate | 2020 |
| Lyserhøgda Renseanlegg Da | Water & waste | 2006 |
| Lyserntoppen AS | Real estate | 2014 |
| Lyserstølen AS | Real estate | 2015 |
| Lyserstølen Renseanlegg AS | Water & waste | 2016 |
| Løken Graveservice AS | Construction | 1996 |
| Magne Braaten AS | Construction | 2020 |
| Major'N Invest AS | Real estate | 2021 |
| Makrikajs AS | | 2021 |
| Malermester John Nygaard Da | Construction | 2008 |
| Maro Holding AS | Real estate | 2005 |
| Mentoras AS | Education | 2018 |
| Meray AS | Information & communication | 2026 |
| Mesea Holding AS | | 2021 |
| Midtlivegen Nesbyen SA | Real estate | 2019 |
| Miføyka AS | Real estate | 2018 |
| Mikkelsplass Ski Og Skigard AS | Manufacturing | 2012 |
| MLF AS | Administrative & support | 2026 |
| Moen Skog & Eiendom AS | Real estate | 2020 |
| Motell Nor Kro AS | Hospitality | 1991 |
| Movea Eiendom AS | Real estate | 2000 |
| Murmester Knut Halvor Jorde AS | Construction | 2011 |
| Myking Avløpsanlegg AS | Water & waste | 1988 |
| Myking Eiendom AS | Real estate | 2011 |
| Natten AS | Real estate | 2006 |
| Natten Vannverk AS | Water & waste | 2007 |
| Nattenutbyggingen AS | Administrative & support | 1995 |
| Naturens Kilde AS | Arts & recreation | 2006 |
| NBS Eiendom AS | Real estate | 2022 |
| Nes Bakeri AS | Manufacturing | 2022 |
| Nes Hus & Hyttebygg AS | Construction | 2006 |
| Nes Kommuneskoger | Agriculture & fishing | 1995 |
| Nes Nordmark Fiskeforvaltning SA | Arts & recreation | 2019 |
| Nes Nordmark Jaktforvaltning SA | Arts & recreation | 1964 |
| Nes Nordmark Utbyggingslag Da | Construction | 2006 |
| Nes Sørmark SA | Arts & recreation | 1969 |
| Nes Vakt Og Servicetjenester Da | Administrative & support | 2010 |
| Nes Vestfjell Eiendom AS | Real estate | 2016 |
| Nes Østmark Fiskeforvaltning SA | Real estate | 2020 |
| Nes Østmark Setersameie SA | Arts & recreation | 2015 |
| Nesbyen Anleggsservice AS | Construction | 2021 |
| Nesbyen Auto AS | Other services | 2001 |
| Nesbyen Behandlingssenter AS | Health & social care | 2013 |
| Nesbyen Betong Eiendom AS | Real estate | 2018 |
| Nesbyen Bil AS | Other services | 2014 |
| Nesbyen Bil Og Traktor AS | Wholesale & retail | 2002 |
| Nesbyen Bioenergi AS | Energy | 2023 |
| Nesbyen Boutique AS | Wholesale & retail | 2025 |
| Nesbyen Drift AS | Administrative & support | 2025 |
| Nesbyen Fjellandsby AS | Real estate | 2003 |
| Nesbyen Golf AS | Arts & recreation | 2007 |
| Nesbyen Gullsmed AS | Wholesale & retail | 2014 |
| Nesbyen Hytteservice AS | Administrative & support | 2020 |
| Nesbyen Hytteutvikling AS | Construction | 2016 |
| Nesbyen Invest AS | Real estate | 2008 |
| Nesbyen Klær AS | Wholesale & retail | 2022 |
| Nesbyen Næringshage AS | Real estate | 2008 |
| Nesbyen Pukk & Betong AS | Mining & quarrying | 1988 |
| Nesbyen Ski Og Sykkel AS | Wholesale & retail | 2015 |
| Nesbyen Taxisentral SA | Transport & logistics | 2002 |
| Nesbyen Turist- Og Næringsservice AS | Hospitality | 1992 |
| Nesfjellet Alpin AS | Arts & recreation | 1985 |
| Nesfjellet Alpinlandsby AS | Real estate | 2024 |
| Nesfjellet Infrastruktur AS | Real estate | 2018 |
| Nesfjellet Massegjenvinning AS | Mining & quarrying | 2026 |
| Nesfjellet Prosjektutvikling AS | Real estate | 2017 |
| Nesmoen Eiendom AS | Real estate | 2015 |
| Nils Høva AS | Health & social care | 2016 |
| Nord Trading AS | Transport & logistics | 2022 |
| Nordhagen Angus Da | Agriculture & fishing | 2024 |
| Norefjellsetra AS | Real estate | 2017 |
| Nystølen Eiendom AS | Construction | 2005 |
| Nystølen Hyttegrend Da | Hospitality | 2006 |
| Nässelqvist Holding AS | Real estate | 2022 |
| Odel Hydro 1 AS | Energy | 2024 |
| Odel Hydro 2 AS | Construction | 2024 |
| Odel Hydro 3 AS | Energy | 2024 |
| Odel Hydro 4 AS | Professional & scientific | 2024 |
| Odel Hydro 5 AS | Professional & scientific | 2024 |
| Odel Hydro 6 AS | Energy | 2025 |
| Odel Hydro 7 AS | Construction | 2025 |
| Odel Hydro Invest AS | Energy | 2024 |
| Odelenergy AS | Professional & scientific | 2024 |
| Olaf O. Rukke AS | Construction | 1987 |
| Ole J. Moen AS | Real estate | 2008 |
| Ormevatn AS | Real estate | 2017 |