| Leirvik Legekontor AS | Health & social care | 2011 |
| Leirvik Manufaktur AS | Real estate | 1978 |
| Leirvik Musikk Olsen & Bræin Ans | Wholesale & retail | 1990 |
| Leirvik Sjø AS | Real estate | 2018 |
| Leirvik Taxi AS | Transport & logistics | 2009 |
| Leirvik Varetaxi AS | Transport & logistics | 2013 |
| Lekeplaneten Stord AS | Wholesale & retail | 2002 |
| Levi Invest AS | Professional & scientific | 2005 |
| LG Kinne AS | Health & social care | 2021 |
| LGL Holding AS | Health & social care | 2021 |
| Lido Norway AS | Manufacturing | 2003 |
| Lien Og Ljostveit Eiendom AS | Real estate | 2015 |
| Lien Og Ljostveit Holding AS | Construction | 2024 |
| Lille Mei AS | Wholesale & retail | 2011 |
| Lindas Gym AS | Arts & recreation | 2004 |
| Lindeflaten Prosjekt AS | Professional & scientific | 2026 |
| Linneatunet AS | Real estate | 2004 |
| Lisiqa Holding AS | Real estate | 2022 |
| Lisk LP Productions AS | Professional & scientific | 2022 |
| List Og Lempe Records Da | Information & communication | 2007 |
| Litlabø Holding AS | Real estate | 2005 |
| Litlabø Invest AS | Wholesale & retail | 2008 |
| Litlabø Lagerutleige AS | Real estate | 2013 |
| Litlabø Sagvåg Samfunnshus Ba | Real estate | 1976 |
| Litlabø Trading AS | Financial services | 2015 |
| Litlabø Vest Invest AS | Real estate | 2021 |
| Livs Synytt AS | Wholesale & retail | 2020 |
| LK Invests AS | | 2026 |
| LL Bygg AS | Construction | 2024 |
| Lokken AS | Wholesale & retail | 2022 |
| Long Storage AS | Wholesale & retail | 2023 |
| Los Elektro Stord AS | Construction | 2013 |
| LT Finans AS | Real estate | 2005 |
| LT Finans Holding AS | | 2024 |
| LT Gruppen AS | Real estate | 2019 |
| Lte Invest AS | | 2022 |
| Ltl-Invest AS | | 2020 |
| LTN Eiendom AS | Real estate | 2012 |
| Lukas & Linnea AS | Wholesale & retail | 2007 |
| Lundarås AS | Professional & scientific | 2013 |
| Lundstre Gard AS | Agriculture & fishing | 2013 |
| Lune Opplegg AS | Wholesale & retail | 2025 |
| LWH Invest AS | | 2025 |
| Lykkehjelpen AS | Administrative & support | 2026 |
| Lyngstad Solutions AS | Information & communication | 2025 |
| Lønnevågen A-Anlegg SA | Water & waste | 2017 |
| Lønning Lutlandbruk SA | Agriculture & fishing | 2018 |
| Løvland AS | Professional & scientific | 2016 |
| M Hatlevik AS | | 2025 |
| M&A Haukanes Invest AS | | 2022 |
| M&A Matglede AS | Hospitality | 2026 |
| M5 Tomteselskap AS | Real estate | 2019 |
| Mack Anlegg & Oppmåling AS | Professional & scientific | 2013 |
| Magman Invest AS | | 2005 |
| Magnes Invest AS | Financial services | 2005 |
| Malerboden AS | Wholesale & retail | 2024 |
| Malerboden Stord AS | Wholesale & retail | 1977 |
| Malerfirma O Kjelsnes AS | Construction | 2019 |
| Malerfirma Paulsen Og Sætre AS | Construction | 2015 |
| Manitou Eigedom AS | Real estate | 2025 |
| Maratec AS | Agriculture & fishing | 2023 |
| Marihaugen AS | Real estate | 1996 |
| Marine Eiendom AS | Real estate | 2021 |
| Marinel Nuf | Construction | 2015 |
| Marita P Holding AS | Real estate | 2026 |
| Maritim Fisk Da | Agriculture & fishing | 1990 |
| Martin Eltarvåg AS | | 1993 |
| Marvest Holding AS | | 2025 |
| Mathilde Junge AS | Education | 2024 |
| Matre Fisk AS | Agriculture & fishing | 2020 |
| May Design Stord AS | Other services | 2022 |
| MB Vikanes Holding AS | | 2025 |
| Me Eid Eiendom AS | Real estate | 2023 |
| Me-Re Holding AS | Professional & scientific | 2022 |
| Meatjønnshaugen Eiendom AS | Real estate | 2021 |
| Meatjønnsveien 97 AS | Real estate | 2021 |
| Meatjønnvegen 31 B AS | Real estate | 2019 |
| Meatjørna 2 AS | Real estate | 2009 |
| Meck Holding AS | | 2026 |
| Megavask AS | Other services | 2023 |
| Meidell Dahle AS | Real estate | 2023 |
| Mer Eiendom AS | Real estate | 2012 |
| Mester Eiendom AS | Real estate | 2008 |
| Meta Perspektiv AS | Professional & scientific | 2006 |
| Metodos AS | Information & communication | 2005 |
| Midis Frisør AS | Other services | 2025 |
| Midnight AS | Real estate | 2021 |
| Mikkelson Invest AS | Real estate | 2003 |
| Miljesus AS | | 2022 |
| Mimrex AS | Financial services | 2005 |
| Minelli AS | Hospitality | 1987 |
| Minty Invest AS | | 2021 |
| Miru AS | | 2026 |
| Miss Carter AS | Arts & recreation | 2021 |
| Miti AS | Wholesale & retail | 2024 |
| Mlgb Invest AS | | 2022 |
| Modulselskapet AS | Administrative & support | 2015 |
| Moro Holding AS | Professional & scientific | 2025 |
| Moro Ocean AS | Professional & scientific | 2025 |
| Mosa Trajectum AS | Professional & scientific | 2026 |