| Lauget AS | Hospitality | 2024 |
| Lauval Holding AS | Real estate | 2016 |
| Leander Dimmen Invest AS | Administrative & support | 2023 |
| Leirvik AS | Real estate | 1990 |
| Leiv Austrheim AS | Other services | 1976 |
| Leiv Austrheim Bilverkstad AS | Other services | 2022 |
| Leiv Austrheim Eigedom AS | Real estate | 2012 |
| LEO4 Eigedom AS | Real estate | 2016 |
| Leses AS | Construction | 2021 |
| LH Kjøkken & Hvitevare AS | Wholesale & retail | 2022 |
| Liabakken Skogsveglag SA | Real estate | 2023 |
| Lindis AS | Real estate | 1985 |
| Lote Elektro AS | Construction | 2012 |
| Lothus Holding AS | Financial services | 2016 |
| Ludo Energi SNM AS | Real estate | 2023 |
| Luggen Frisør & Parfyme AS | Other services | 1993 |
| Lutelandet Energipark AS | Energy | 2008 |
| Lysdiode AS | Real estate | 1983 |
| Lyse Rom AS | Construction | 2018 |
| Léviter AS | Wholesale & retail | 2024 |
| Lødemel Invest AS | Wholesale & retail | 2017 |
| Løvland Holding AS | Financial services | 2007 |
| M Heggheim Invest AS | | 2025 |
| Magne Moritsgård Holding AS | | 2020 |
| Mango Y Kaki AS | | 2025 |
| Manibo AS | | 2025 |
| Mardal Mjølkesamdrift Da | Agriculture & fishing | 2007 |
| Mardal Rør AS | Construction | 1999 |
| Mardal Samdrift Da | Agriculture & fishing | 2001 |
| MBV Invest AS | | 2025 |
| Megafonen Da | Wholesale & retail | 2002 |
| Miba AS | Education | 2021 |
| MKN Coaching AS | Education | 2023 |
| Mob Invest AS | Real estate | 2005 |
| Mojo-Holding AS | | 2021 |
| Mona Lisa Sandane AS | Hospitality | 2007 |
| Moonshine Holding AS | | 2025 |
| Moonshine Invest AS | | 2025 |
| Movia Eigedom AS | Real estate | 2021 |
| Movia Formidling AS | Health & social care | 2021 |
| Movia Holding AS | Health & social care | 2021 |
| Movia Utvikling AS | Health & social care | 2021 |
| N Heggheim Invest AS | | 2025 |
| Neretunet Holding AS | | 2023 |
| Nerthus Explore AS | Arts & recreation | 2025 |
| Nes Eigedomsutvikling AS | Real estate | 2006 |
| Nesdal Forvalting AS | | 2025 |
| Nesstranda Holding AS | | 2005 |
| New Horizon Engineering AS | | 2023 |
| Nikoline Hudklinikk AS | Other services | 2025 |
| Nils Moritsgård Holding AS | Real estate | 2020 |
| Nordfjord Distillery AS | Manufacturing | 2025 |
| Nordfjord Folkehøgskule SA | Education | 1923 |
| Nordfjord Laks AS | Agriculture & fishing | 2018 |
| Nordfjord Laks Holding AS | Agriculture & fishing | 2020 |
| Nordfjord Smak SA | Other services | 2026 |
| Nordiq Bygg AS | Construction | 1971 |
| Nordstrandsvegen Prosjekt AS | Real estate | 2019 |
| Norsan Holding AS | Real estate | 2021 |
| Norsmaterials AS | Manufacturing | 1982 |
| Nowwell AS | Professional & scientific | 2018 |
| Nowwell Development AS | Professional & scientific | 2023 |
| Nowwell Flow Technology AS | Professional & scientific | 2023 |
| Nowwell Holding 1 AS | | 2025 |
| Nowwell Holding AS | Professional & scientific | 2023 |
| Nygård Barnehage AS | Education | 2014 |
| Nygård-Eigedom AS | Real estate | 2024 |
| Nyvinn AS | | 2024 |
| Ok Energi AS | Energy | 2025 |
| Olav Eikenæs AS | Real estate | 2008 |
| Olav Eikenæs Bok Og Papir AS | Wholesale & retail | 1989 |
| Olav Fuglestrand Holding AS | Financial services | 2005 |
| Olav Gloppestad Holding AS | Health & social care | 2005 |
| Olav Hjelmeset AS | Construction | 2025 |
| Olav Hjelmeset AS | Construction | 2000 |
| Olvag AS | Health & social care | 2020 |
| Onkel Willy Ans | Hospitality | 1999 |
| Oslo Møbel Og Interiør AS | | 2025 |
| Osmare AS | Agriculture & fishing | 2020 |
| Osr Eiendom AS | Real estate | 2006 |
| Ove Kandal Holding AS | Financial services | 2005 |
| Pelshallen AS | Real estate | 2012 |
| Per Inge Solheim Trafikkskule AS | Education | 2016 |
| Pg-Bygg AS | Construction | 2023 |
| Pikant Frisør 17 AS | Other services | 2017 |
| PJB Holding AS | | 2023 |
| PMC Grunntenester AS | Construction | 2025 |
| Prente.No AS | Real estate | 2015 |
| Prenteverket Leiligheter AS | Real estate | 2013 |
| Prosjekt Yoga AS | Education | 2025 |
| Pso Eigedom AS | Construction | 1987 |
| Prosjekt Systemer AS | Professional & scientific | 1987 |
| R Nordfjord AS | Professional & scientific | 2025 |
| R.E.N Eiendom AS | Hospitality | 2025 |
| R.E.N Holding AS | | 2025 |
| Rai Invest AS | Financial services | 2005 |
| Rauset Invest AS | Real estate | 2005 |
| Reed Eigedom AS | Real estate | 2017 |
| Reed Foto AS | Professional & scientific | 2005 |
| Rekk Eigedom AS | | 2021 |