| Langeset Eigedom AS | Real estate | 2018 |
| Langeset Invest AS | Other services | 2018 |
| Lenes Blomsterbinderi AS | Wholesale & retail | 2013 |
| Liabø Eigedom AS | Real estate | 2006 |
| Lind Naturkost AS | Wholesale & retail | 2019 |
| List Eigedom AS | Construction | 2006 |
| Loen Eigedom AS | Hospitality | 2022 |
| Loen Kjøtt AS | Manufacturing | 2017 |
| Lok Holding AS | Manufacturing | 2005 |
| Lorbe Holding AS | | 2025 |
| Lysvoll AS | Real estate | 2006 |
| Lærdal Hotel Eigedom AS | Real estate | 2025 |
| Løflo Installasjon Holding AS | Construction | 2017 |
| Malinroks AS | | 2021 |
| Markane Taksering Og Hytter AS | Real estate | 2012 |
| Maurset AS | Hospitality | 2021 |
| Maurset Holding AS | | 2020 |
| Maurset Og Hatledal Vassverk SA | Water & waste | 2022 |
| Mediverse AS | Real estate | 1996 |
| Meland Sag & Høvleri AS | Manufacturing | 2005 |
| Mellombygget AS | Real estate | 2026 |
| Mesembria Ans | Real estate | 2013 |
| Mesterbygg Stryn AS | Construction | 2024 |
| Mini Maskin AS | Construction | 1994 |
| MKN Invest AS | | 2022 |
| Mogleg AS | Professional & scientific | 2002 |
| Monellkjellaren AS | Hospitality | 2012 |
| Moods of Norway AS | Wholesale & retail | 2022 |
| Myklebust Performance AS | Professional & scientific | 2026 |
| Myrane Eigedom AS | Real estate | 1949 |
| Mø Samdrift Da | Agriculture & fishing | 2004 |
| Møbelgalleriet Tonning AS | Wholesale & retail | 1998 |
| Napoli Stryn AS | Hospitality | 2026 |
| Nestun Utbygging AS | Real estate | 2009 |
| Noma Frisør AS | Other services | 2022 |
| Nomek AS | Manufacturing | 1998 |
| Nordfjord Caravansenter AS | Wholesale & retail | 2024 |
| Nordfjord Elcom AS | Construction | 2020 |
| Nordfjord Entreprenør AS | Construction | 2018 |
| Nordfjord Hus AS | Construction | 2018 |
| Nordfjord Invest AS | Construction | 2017 |
| Nordfjord Laft AS | Real estate | 2020 |
| Nordfjord Service Terminal AS | Transport & logistics | 1991 |
| Nordfjord Trefelljarlag AS | Agriculture & fishing | 2025 |
| Nordfjord Utleige AS | Administrative & support | 2021 |
| Nordheim Otterdal Invest AS | | 2026 |
| Nordtek AS | Real estate | 1995 |
| Norh AS | Real estate | 2018 |
| Norske Godslinjer Sogn Og Fjordane AS | Transport & logistics | 1996 |
| Norsve AS | | 2005 |
| NORVA24 Holding AS | Water & waste | 2015 |
| NORVA24 Norge AS | Water & waste | 2015 |
| Norway Souvenir AS | Wholesale & retail | 2017 |
| Norway West Tourisme AS | Administrative & support | 2023 |
| Norwegian Mountains Da | Education | 2001 |
| NSM Bygginvest AS | Real estate | 2007 |
| NTS AS | Education | 2011 |
| Nyggis AS | | 2025 |
| Nythera AS | Wholesale & retail | 2026 |
| O Flo Invest AS | Wholesale & retail | 2005 |
| O L Brekke AS | Wholesale & retail | 1992 |
| Ofod Eigedom AS | Construction | 2021 |
| Ojtorheim AS | Wholesale & retail | 2018 |
| Okh Invest AS | Other services | 2005 |
| Olav Erik Hagen AS | Construction | 1993 |
| Ommedal AS | Real estate | 1988 |
| Ommedal Dekksenter AS | Wholesale & retail | 2023 |
| Ommedal Eigedomar Ans | Real estate | 1988 |
| Ommedal Manufaktur AS | Wholesale & retail | 1987 |
| On Spec AS | Manufacturing | 2025 |
| Oppedal Kapital AS | Construction | 2023 |
| Orflo Holding AS | Financial services | 2017 |
| Orh Holding AS | Professional & scientific | 2020 |
| Orv Holding AS | Professional & scientific | 2009 |
| Osheim Gaard AS | Real estate | 2016 |
| P F Invest AS | Real estate | 2024 |
| Papi Trafikkskule AS | Education | 2025 |
| Park Hydla AS | Arts & recreation | 2023 |
| Peak Retreats AS | Hospitality | 2025 |
| Pema Eigedom AS | Real estate | 1999 |
| Penselmesteren AS | Wholesale & retail | 2005 |
| Peos Invest AS | | 2022 |
| Perhusvegen 18 AS | Real estate | 2025 |
| Perhusvegen 3 AS | Real estate | 1993 |
| Perhusvegen 3 Eigedom AS | Real estate | 2009 |
| Petit Hårstudio AS | Other services | 2007 |
| Pinne AS | Construction | 2026 |
| PJ Tenden AS | Administrative & support | 2018 |
| Polarq AS | Professional & scientific | 2024 |
| Ponto AS | Professional & scientific | 2017 |
| Pota Madre Sogndal AS | Hospitality | 2026 |
| Pota Madre Sør AS | Hospitality | 2026 |
| Pota Madre Sørvest AS | Hospitality | 2026 |
| Pota Madre Trondheim AS | Hospitality | 2026 |
| Pota Madre Trøndelag AS | Hospitality | 2026 |
| Pretre AS | Manufacturing | 2002 |
| Prosolve Holding AS | | 2013 |
| Purewave AS | Wholesale & retail | 2024 |
| PV Invest AS | Manufacturing | 2005 |
| Rampegutta AS | Construction | 2024 |