| Kvitanaustet Da | Real estate | 2014 |
| Lars Tore Invest AS | | 2020 |
| Laura Invest AS | | 2020 |
| Lauritz Østervold Invest AS | Agriculture & fishing | 2023 |
| LC Aqua AS | Agriculture & fishing | 2021 |
| Lighthouse Chartering AS | Agriculture & fishing | 2012 |
| Lighthouse Ship Management AS | Administrative & support | 2007 |
| LÅVEN1 AS | Real estate | 2005 |
| M Concept AS | Wholesale & retail | 2026 |
| Malene Invest AS | | 2009 |
| Mamor AS | | 2020 |
| Mana Investeringsselskap AS | Real estate | 2021 |
| Marine Manager AS | Professional & scientific | 2018 |
| Marlen Invest AS | | 2019 |
| Marta AS | Financial services | 2017 |
| Mats AS | Financial services | 2005 |
| Mayo AS | Agriculture & fishing | 2021 |
| MBS Invest AS | | 2020 |
| Melingen Gardsbruk Ans | Agriculture & fishing | 2003 |
| Melingen Shipping AS | Agriculture & fishing | 2008 |
| Metro Sjø AS | Agriculture & fishing | 2018 |
| MGS AS | Financial services | 2018 |
| Minilent Holding AS | | 2018 |
| Monsit AS | | 2017 |
| Monsit Invest AS | | 2021 |
| Montro Invest AS | | 2021 |
| Mowi Star AS | Transport & logistics | 2023 |
| Mtro AS | | 2021 |
| Mulligan Energy AS | Wholesale & retail | 2026 |
| Na Fisk AS | Agriculture & fishing | 2017 |
| Na Invest AS | Agriculture & fishing | 2016 |
| Na Torsvik AS | | 2022 |
| NM Taranger Invest AS | | 2019 |
| Noah S AS | Agriculture & fishing | 2017 |
| Nordås Holding AS | Wholesale & retail | 2005 |
| Norhav AS | Agriculture & fishing | 1991 |
| Ocean Pearl AS | Professional & scientific | 2019 |
| Olaskjeret - Austevoll Opplevingssenter AS | Administrative & support | 2021 |
| Omt Holding AS | Financial services | 2015 |
| Oriana AS | Professional & scientific | 2024 |
| Patricia Salongen AS | Other services | 1991 |
| Pim Mekk-Elektro AS | Construction | 2023 |
| Ppe AS | Professional & scientific | 2011 |
| Raid AS | Real estate | 2005 |
| Rederiet Tinto AS | Transport & logistics | 2015 |
| Seibas AS | Manufacturing | 2022 |
| Seifjell AS | Transport & logistics | 1992 |
| Seigrunn AS | Transport & logistics | 2023 |
| Seihav AS | Transport & logistics | 2003 |
| Seistar Holding AS | Transport & logistics | 1999 |
| Seistar Mannskap AS | Transport & logistics | 2024 |
| Seistar Prosessfartøy AS | Transport & logistics | 2009 |
| Seisund AS | Agriculture & fishing | 2017 |
| Seivik AS | Agriculture & fishing | 2010 |
| Shipman AS | | 2009 |
| Sjøfolk AS | Agriculture & fishing | 2023 |
| Sjøliv Fus Barnehage AS | Education | 2018 |
| SK Fiskeri AS | Agriculture & fishing | 2022 |
| Skadri AS | | 2020 |
| Skjelevik Eiendom AS | Real estate | 2011 |
| Skår Og Sjursen Invest AS | | 2020 |
| Skår Og Østervold Invest 2 AS | Agriculture & fishing | 2020 |
| Skår Og Østervold Invest AS | Agriculture & fishing | 1999 |
| Skårfisk AS | Agriculture & fishing | 2014 |
| Skårungen II AS | Agriculture & fishing | 2019 |
| Smgr Holding AS | Real estate | 2017 |
| SMS Invest AS | | 2005 |
| Småbrisen AS | Agriculture & fishing | 2018 |
| Snapnap AS | Hospitality | 2020 |
| Solhaug AS | Agriculture & fishing | 1997 |
| Solhaug Eigedom AS | Transport & logistics | 2011 |
| Solhaug II AS | Agriculture & fishing | 2020 |
| Solseis Partners AS | Transport & logistics | 2006 |
| Soltun Vest AS | Real estate | 2016 |
| Spesialkraner AS | Wholesale & retail | 2017 |
| Stoffen AS | | 2011 |
| Stokkets AS | | 2026 |
| Svena AS | | 2018 |
| Sæle Invest AS | | 2020 |
| Taletta AS | | 2019 |
| Tanganeset AS | Real estate | 2014 |
| Taranger Fiskeriselskap AS | Real estate | 2019 |
| Taranger Invest AS | Agriculture & fishing | 2017 |
| Thima Invest AS | Real estate | 2019 |
| Thimac Invest AS | | 2025 |
| Thore Arild Økland Invest AS | Real estate | 2005 |
| Tor Eirik Invest AS | | 2023 |
| Torgard AS | Real estate | 2008 |
| Torget 1 Bergen AS | Real estate | 2013 |
| Torstrand AS | Real estate | 2010 |
| Tradewind Consulting AS | Professional & scientific | 2021 |
| Traven AS | Agriculture & fishing | 2018 |
| Tro-Tare AS | Agriculture & fishing | 2021 |
| Troland Eiendom AS | Agriculture & fishing | 2014 |
| Troland Havfiske AS | Agriculture & fishing | 2019 |
| Troland Havfiske Holding AS | Agriculture & fishing | 2019 |
| Troland Havfiskeselskap AS | Agriculture & fishing | 1999 |
| Troland Holding AS | Agriculture & fishing | 2015 |
| Troland Lakseoppdrett AS | Agriculture & fishing | 1990 |
| Trondemann Invest AS | | 2019 |