| Nina Fuglebakk AS | Professional & scientific | 2020 |
| Nipe-Hyttene AS | Hospitality | 2020 |
| Nipetun AS | Hospitality | 2025 |
| Nipevegen 25 AS | Real estate | 2019 |
| Nordfjord Property AS | Real estate | 2015 |
| Nordvest Eigedom AS | Real estate | 1999 |
| Nordvestprofil AS | Professional & scientific | 2013 |
| Norice AS | Manufacturing | 2015 |
| Nsi Investments AS | | 2023 |
| Nupen Eigedom AS | Real estate | 1969 |
| Nupen Holding AS | Health & social care | 2005 |
| Nuve AS | Professional & scientific | 2025 |
| Nygaard Eigedom AS | Real estate | 2016 |
| Nygjerdsvegen Skogsveglag SA | Real estate | 2017 |
| Nyrø Invest AS | Real estate | 2020 |
| Nyrø Teknologi AS | Professional & scientific | 2020 |
| O Øvstegård AS | Real estate | 1964 |
| Ohl Eigedom AS | Real estate | 2019 |
| Olav a Myklebust AS | Wholesale & retail | 1997 |
| Ole Morten Orset | Administrative & support | 1999 |
| Olsvik Gard AS | Administrative & support | 2019 |
| Opp Holding AS | | 2020 |
| Opsal Autohus AS | Other services | 1976 |
| Optimal Helseklinikk AS | Health & social care | 2012 |
| Orthodontis AS | Information & communication | 2007 |
| Ose AS | Professional & scientific | 2009 |
| Ose Eigedom AS | Real estate | 2024 |
| Ose Investering AS | | 2023 |
| Ose Panorama AS | Real estate | 1998 |
| Otterdal Eigedom AS | Real estate | 2025 |
| Otterdal Invest AS | Real estate | 2025 |
| Otterdal Vatne AS | Construction | 2024 |
| Otterdal Vatne Holding AS | | 2025 |
| Opsal Betong AS | Manufacturing | 1987 |
| P-Nn AS | Real estate | 1998 |
| P. Overå AS | Wholesale & retail | 2005 |
| P.A. Øvstegård AS | Construction | 2008 |
| Pe Sveiseteknikk AS | Administrative & support | 2025 |
| Pedersen Betongservice AS | Construction | 2012 |
| Per Og Eldar Opsal Ans | Real estate | 1990 |
| Piv Holding AS | | 2023 |
| PLT AS | Professional & scientific | 2024 |
| PNB AS | Construction | 2022 |
| Pog Holding AS | Financial services | 2005 |
| Prosjektbolig AS | Construction | 2023 |
| Pylon AS | | 2026 |
| R Åmås Maskin AS | Construction | 2012 |
| RBK & Liverpool Invest AS | Professional & scientific | 2011 |
| RD Byggarbeid AS | Construction | 2024 |
| Rea Invest AS | Construction | 2012 |
| Reinetun AS | Administrative & support | 2015 |
| Rekkedal Invest AS | | 2020 |
| Rekne Holding AS | | 2020 |
| Reknehuset AS | Professional & scientific | 2020 |
| RG Eiendom AS | Real estate | 2014 |
| Rjånes Ferie Og Konferansesenter AS | Hospitality | 2021 |
| Romega AS | Professional & scientific | 2020 |
| Rossåa Storvald SA | Agriculture & fishing | 2014 |
| Rotlaus AS | Arts & recreation | 2021 |
| Rsø Consult AS | Professional & scientific | 2023 |
| RT Prosjekt AS | Professional & scientific | 2024 |
| Ryslett Invest AS | | 2025 |
| S-Tek AS | | 2024 |
| Saferoad Vik Ørsta AS | Manufacturing | 2002 |
| Salpronor AS | | 2024 |
| Sanias AS | | 2023 |
| Sat-Holding AS | | 2026 |
| Saure Bygg AS | Construction | 2011 |
| Sbu AS | Construction | 2023 |
| SH Refvik AS | Agriculture & fishing | 2009 |
| Shorts AS | | 2026 |
| SK Tek AS | | 2023 |
| Skakt AS | Construction | 2026 |
| Skaregarden Holding AS | | 2021 |
| Skotte & Company AS | Professional & scientific | 2007 |
| Skotte Utvikling AS | Real estate | 2003 |
| Skåla Eigedom AS | Real estate | 2014 |
| Skår Bygg AS | Construction | 2007 |
| Skår Investering AS | Real estate | 2017 |
| Slak Øl & Vin AS | Hospitality | 2024 |
| Smekab AB | Wholesale & retail | 2001 |
| SMW AS | Professional & scientific | 2024 |
| Smådyrklinikken Ørsta AS | Professional & scientific | 2023 |
| Snærte AS | Other services | 2024 |
| Snøhornet AS | Real estate | 2019 |
| Solbakken AS | | 1982 |
| Solvang Marine AS | Wholesale & retail | 2019 |
| Sport 1 Ørsta AS | Wholesale & retail | 2011 |
| Sport Ørsta AS | Wholesale & retail | 2003 |
| Sportjet AS | Wholesale & retail | 2014 |
| SSM Eigedomsutvikling AS | Real estate | 2010 |
| Standal Invest AS | | 2005 |
| Standaleidet Vassverk AS | Water & waste | 2015 |
| Stateks AS | Professional & scientific | 2015 |
| Staurset AS | Wholesale & retail | 1954 |
| Staurset Holding AS | Wholesale & retail | 1993 |
| Steinar Eigedom AS | Real estate | 2025 |
| Stifo Byggservice AS | Construction | 2023 |
| Stokke Graveservice AS | Construction | 2020 |
| Storetind Takst Og Rådgiving AS | Professional & scientific | 2023 |