| Lege Frank R Andersen AS | Health & social care | 2002 |
| LEI1HENGER AS | Administrative & support | 2023 |
| Leif Hübert AS | Manufacturing | 1997 |
| Leif Hübert Eiendom AS | Real estate | 1932 |
| Leiregård AS | Hospitality | 2024 |
| Lemongrass Indonesian Kitchen AS | Real estate | 2017 |
| Lenjak AS | | 2022 |
| Leo Lohne Da | Agriculture & fishing | 2010 |
| Leonidas AS | Real estate | 2010 |
| LF Netthandel AS | Wholesale & retail | 2026 |
| LGH Holding AS | | 2021 |
| LH Eiendom Kverneland AS | Real estate | 2008 |
| LH Eiendom Larvik AS | Real estate | 2014 |
| Li-Mi Eiendomsinvest AS | Real estate | 2021 |
| Lian Transport AS | Transport & logistics | 2024 |
| Liftutleie Sør AS | Administrative & support | 2012 |
| Lillehavn Invest AS | Wholesale & retail | 2005 |
| Lindblom AS | Manufacturing | 1994 |
| Linnegrøvan 16 AS | Real estate | 2022 |
| Linnegrøvan 17 AS | Real estate | 2009 |
| Linnegrøvan 24 AS | Construction | 2000 |
| Linnegrøvan 25 AS | Real estate | 2026 |
| Linnegrøvan Eiendom AS | Real estate | 2016 |
| Linrud Holding AS | | 2021 |
| Lohnelia 2 AS | Real estate | 2014 |
| Lohnelier Næringseiendom AS | Real estate | 2008 |
| Lohnetoppen AS | Administrative & support | 2015 |
| LRT Holding AS | Construction | 2009 |
| Lti AS | Wholesale & retail | 2007 |
| Lumiwi AS | Professional & scientific | 2017 |
| Lund & Amundsen AS | Real estate | 2025 |
| Lunde Buss Ans | Transport & logistics | 1999 |
| Lundekleiva AS | Real estate | 2007 |
| Lundsiden Invest AS | Real estate | 2008 |
| Lydia AS | Real estate | 2000 |
| Lydia Holding AS | | 2023 |
| Lykkeloppa AS | Wholesale & retail | 2025 |
| Løbakken AS | Real estate | 2026 |
| M Andersson AS | Construction | 2026 |
| M Klungland Holding AS | Real estate | 2020 |
| M-Partner AS | Construction | 2015 |
| M-R Invest AS | | 2023 |
| M-Rør AS | Construction | 2014 |
| M. C. Invention Da | Professional & scientific | 2024 |
| M4-BYGG AS | Real estate | 2023 |
| Magdalena Holding AS | Administrative & support | 2005 |
| Malerfirma Thorkildsen AS | Construction | 2014 |
| Malerverkstedet AS | Construction | 1997 |
| Mandal Graveservice AS | Construction | 2017 |
| Manshimanyu AS | Hospitality | 2022 |
| Maries Salong Picasso AS | Other services | 2019 |
| Maskinbørsen AS | Wholesale & retail | 2026 |
| Maskinhandel AS | Construction | 2019 |
| MB Urverk AS | Wholesale & retail | 2023 |
| Mbraced.By AS | Information & communication | 2015 |
| Mebat AS | Wholesale & retail | 2021 |
| Medic Nor AS | Health & social care | 2021 |
| Mediklinikken Sør AS | Other services | 2017 |
| Megatronics AS | Professional & scientific | 2020 |
| Melco AS | Real estate | 2005 |
| Mersland AS | Professional & scientific | 2006 |
| Meyer Melin AS | Real estate | 2018 |
| Mfre Holding AS | Administrative & support | 2021 |
| Mikkels Gladmat AS | Wholesale & retail | 2025 |
| Miko Eiendom AS | Real estate | 2020 |
| Miko Holding AS | Professional & scientific | 1997 |
| Miko Tangvall AS | Real estate | 2011 |
| Millie Invest AS | Real estate | 2014 |
| MJN22 AS | Real estate | 2021 |
| MJN7 AS | Real estate | 2022 |
| MJN8 AS | Real estate | 2022 |
| Mjåvann 200 AS | Real estate | 2020 |
| Mjåvannsveien 44 Ans | Real estate | 2001 |
| Mjåvannveien 14 AS | Real estate | 2020 |
| MKH AS | Construction | 2017 |
| MKV Holding AS | Wholesale & retail | 2017 |
| Ml-Lydutleie AS | Arts & recreation | 2024 |
| Mlo AS | Professional & scientific | 2026 |
| Mlo Invest AS | | 2018 |
| Mnemes AS | Wholesale & retail | 2025 |
| Modus Clothes AS | Wholesale & retail | 2013 |
| Modus Endurance AS | Real estate | 2015 |
| Modus Søgne AS | Wholesale & retail | 2008 |
| Modus Thenor AS | Real estate | 2021 |
| Moeno AS | | 2025 |
| Molena Interiør Ans | Wholesale & retail | 1999 |
| Molo Consulting AS | Professional & scientific | 2023 |
| Monstro Økonomi AS | Professional & scientific | 2011 |
| Monsöy AS | Professional & scientific | 2025 |
| Mortens Sport Søgne AS | Wholesale & retail | 2020 |
| Moso Holding AS | Information & communication | 2016 |
| Motorisertkjoretoy Nuf | Wholesale & retail | 2021 |
| Motorsyklisten AS | Wholesale & retail | 1968 |
| Moy Holmesland Eiendom AS | Real estate | 2017 |
| Moy Holmesland Holding AS | Real estate | 2024 |
| MR Supply Da | Wholesale & retail | 2023 |
| MSF Investering AS | | 2026 |
| Mstm Invest AS | Real estate | 2021 |
| MT Engineering AS | Manufacturing | 1988 |
| Mteiendom AS | Real estate | 2017 |