| Krohnhaugen 4 AS | Real estate | 2024 |
| Krossnes Holding AS | Financial services | 2013 |
| Kråkenes Bårøy Holding AS | Construction | 2022 |
| Kråtun AS | Real estate | 2005 |
| Kråtun Eiendom AS | Real estate | 2024 |
| Kråtun Sogn AS | Hospitality | 2024 |
| KSD Invest AS | | 2022 |
| KTB Consulting AS | Administrative & support | 2018 |
| Kuven Eiendom AS | Construction | 2007 |
| Kuven Invest AS | Real estate | 2007 |
| Kuventræ Eiendom AS | Construction | 2023 |
| Kvittingen Holding AS | | 2019 |
| La Venezia AS | Hospitality | 2025 |
| Labmo AS | Wholesale & retail | 2005 |
| Laboge AS | Wholesale & retail | 2023 |
| Lacone AS | Professional & scientific | 2015 |
| Lame Industries Da | Wholesale & retail | 1999 |
| Landboden Bolig AS | Real estate | 2019 |
| Landøy AS | | 2020 |
| Lars Ulvar AS | | 2026 |
| Lasator AS | Manufacturing | 2021 |
| Lator Skilt AS | Professional & scientific | 2023 |
| Le Phoque AS | Real estate | 2008 |
| Lekmo AS | Real estate | 2020 |
| Lekven Bygg Og Eiendom AS | Construction | 2016 |
| Lekven Eiendom AS | Real estate | 2003 |
| Lekven Kran & Transport AS | Transport & logistics | 2021 |
| Lekven Landbruk AS | Administrative & support | 2022 |
| Lekven Mur AS | | 2019 |
| Lekven Næringsbygg AS | Real estate | 2022 |
| Lemme Maskin AS | Construction | 2014 |
| Lepsøe Holding AS | | 2020 |
| Lica Eiendom AS | Real estate | 2014 |
| Liens Eiendomsselskap AS | Real estate | 1980 |
| Lilleballong Service AS | Wholesale & retail | 2022 |
| Loops AS | Professional & scientific | 2010 |
| LP Holding AS | | 2005 |
| Lucus Blue AS | Professional & scientific | 2015 |
| Ludvigsen Maskin Og Transport AS | Construction | 2010 |
| Lund Rør AS | Construction | 2025 |
| Lundefossen AS | Real estate | 2007 |
| Lundehjørnet Holding AS | Construction | 2020 |
| Lundehjørnet Næringseiendom AS | Real estate | 2020 |
| Lundøy Holding AS | Real estate | 2011 |
| Lunik I AS | Financial services | 2005 |
| Luraholding AS | | 2026 |
| Lyhaugen Eiendom AS | Real estate | 1997 |
| Lyse Drift AS | Administrative & support | 2016 |
| Lysekloster Invest 2 AS | | 2024 |
| Lysekloster Invest AS | | 2022 |
| Lyseparken Bolig II AS | Real estate | 2021 |
| Lyseparken Energi AS | Energy | 2024 |
| Lyseparken Retail Hub AS | Real estate | 2026 |
| Lyseparken Vest Holding AS | Real estate | 2021 |
| Lyssand Blomster Holding AS | Financial services | 2024 |
| Lyssand Blomstersalg AS | Wholesale & retail | 1998 |
| Lyssand Bygg & Betong AS | Construction | 2014 |
| Lyssand A/S | Real estate | 1976 |
| Lær Norsk Online AS | Education | 2023 |
| Lønningdal Drift AS | Manufacturing | 2010 |
| Lønningsflaten 39 AS | Real estate | 2019 |
| M Engevik Invest AS | | 2021 |
| Magixi AS | Professional & scientific | 2018 |
| Magnussen Elektronikk AS | Construction | 2022 |
| Mahogniflis Invest AS | | 2022 |
| Maimai AS | Hospitality | 2013 |
| Make Me Up AS | Other services | 2022 |
| Malermester Alf Hjelle & Sønn AS | Construction | 1983 |
| Malermester Espelid AS | | 2005 |
| Malermester Frode Heggland AS | Construction | 1998 |
| Malermester Kvittingen AS | Construction | 2019 |
| Malermester Midtbø AS | Construction | 2011 |
| Malermester Per Arne Aase AS | Construction | 2008 |
| Malina Os AS | Wholesale & retail | 2024 |
| Mallorcautleie SA | Real estate | 2011 |
| Marck Invest AS | Professional & scientific | 2009 |
| Marine Constructions AS | Professional & scientific | 1992 |
| Marine Fabrication AS | Manufacturing | 2007 |
| Marine House AS | Manufacturing | 2000 |
| Marine Seven AS | Administrative & support | 2004 |
| Marine Turn AS | Professional & scientific | 2025 |
| Marius Teigland AS | Construction | 2025 |
| Marsource AS | Professional & scientific | 2018 |
| Maskinservice AS | Manufacturing | 2016 |
| Matologi AS | Hospitality | 2021 |
| Max Os AS | Wholesale & retail | 2009 |
| Maxprint Reklame AS | Professional & scientific | 2016 |
| MB Butikkdrift AS | Wholesale & retail | 2007 |
| MCM Holding AS | Professional & scientific | 2010 |
| Mda Holding AS | Real estate | 2016 |
| Mea AS | | 2026 |
| MECH4ALL AS | Administrative & support | 2017 |
| Medical Future AS | Health & social care | 2018 |
| Meglerhuset Vest AS | Professional & scientific | 2003 |
| Mer Maling AS | Construction | 2024 |
| Mev Nordic AS | Wholesale & retail | 2022 |
| Mev Norge AS | Wholesale & retail | 2021 |
| Midhordland Transport AS | Transport & logistics | 2025 |
| Midthordalandske Dampskibsselskab Holding AS | Transport & logistics | 2009 |
| Mikrobil AS | Wholesale & retail | 2020 |