| Kvifte Bil AS | Wholesale & retail | 2012 |
| Kjell Lunde Eiendom AS | Real estate | 1986 |
| L&J Eiendom AS | Real estate | 2026 |
| Lady Sting AS | Wholesale & retail | 2021 |
| Langand AS | Real estate | 2018 |
| Langesandheia AS | Real estate | 2008 |
| Larsen Bil AS | Other services | 1990 |
| Lauvåsen Boligfelt AS | Real estate | 2014 |
| Lille Løv AS | Wholesale & retail | 2023 |
| Linn Morken Rasmussen AS | Hospitality | 2019 |
| Lisand Arbeid AS | Health & social care | 2022 |
| Lisand AS | Professional & scientific | 1989 |
| Lisand Kommunale Tjenester AS | Professional & scientific | 2022 |
| Logoped Jannicke Torp Rosland AS | Health & social care | 2023 |
| Loray Holding AS | Arts & recreation | 2021 |
| Lunde Invest & Holding AS | Real estate | 2018 |
| Lunde Skog Og Anlegg AS | Agriculture & fishing | 2022 |
| Lunde Stilas AS | Administrative & support | 2022 |
| Lunde Stillas AS | Administrative & support | 2024 |
| Lundevann AS | Education | 1994 |
| Lyngør Trikotage AS | Wholesale & retail | 2013 |
| Magne Rønningen Holding AS | Real estate | 2012 |
| Malerfirma Johnny S. Marcussen AS | Construction | 2020 |
| Mamas & Tapas Foodservice AS | Wholesale & retail | 2023 |
| Mantas Team AS | Real estate | 2022 |
| Mercatus AS | Real estate | 1998 |
| Mesels Dagligvare AS | Wholesale & retail | 2023 |
| Mesterfarge Kongsvinger Malemester Roger Rønningen AS | Manufacturing | 1992 |
| MH Agenturer AS | Wholesale & retail | 2021 |
| Miane AS | Real estate | 2011 |
| Middelskolen Panorama AS | Real estate | 2025 |
| Mikrobageriet Grenstøl AS | Manufacturing | 2025 |
| ML Media AS | Information & communication | 2019 |
| Mobileone AS | Professional & scientific | 2006 |
| Morten Skjerkholtdalen Holding AS | | 2022 |
| Motass Entreprenør AS | Construction | 2013 |
| Motass Teknikk AS | Professional & scientific | 2024 |
| Motio AS | Education | 2003 |
| Møllebekken Blomster AS | Wholesale & retail | 2013 |
| Nessebarinvest AS | | 2022 |
| Nilsens Dagligvare AS | Wholesale & retail | 2022 |
| Nivest AS | Real estate | 2001 |
| Nobra Eiendom AS | Real estate | 2018 |
| Node X AS | Financial services | 2017 |
| Noem Invest AS | Real estate | 2022 |
| Nor-Shunt AS | Manufacturing | 2001 |
| Nordicx AS | Wholesale & retail | 2025 |
| Norline Design AS | Wholesale & retail | 2018 |
| Normassasje AS | Other services | 2001 |
| Nynorsk Antikvariat AS | Wholesale & retail | 1991 |
| Næringsparken Tvedestrand AS | Real estate | 2000 |
| Nævestadveien 255 AS | Real estate | 2021 |
| Odin Booking AS | Professional & scientific | 2021 |
| Oksefjorden Eiendom AS | Real estate | 2020 |
| Olav's Marineservice AS | Manufacturing | 2023 |
| Olimstad Brannrådgivning AS | Professional & scientific | 2026 |
| Oppegaard Mur Og Tradisjonshåndverk AS | Construction | 2024 |
| Otechos AS | Professional & scientific | 2012 |
| Otechos Legacy AS | Administrative & support | 2017 |
| Pagina AS | Information & communication | 2020 |
| Perk Invest AS | | 2025 |
| Pizza Tvedestrand AS | Hospitality | 2017 |
| Powerdock AS | Professional & scientific | 2023 |
| Prosjekt & Eiendom Tvedestrand AS | Real estate | 1995 |
| Products & Marketing A/S | Professional & scientific | 1987 |
| Pågang Næringshage AS | Professional & scientific | 2001 |
| R & D Byggpartner AS | Construction | 2013 |
| Raet Invest AS | Construction | 2006 |
| Real - Ekte, Ujålete, Ærlig SA | Wholesale & retail | 2020 |
| Reasontogo AS | Administrative & support | 2021 |
| Reptec AS | Construction | 2012 |
| Robin Bodin Invest AS | | 2024 |
| Rosin Regnskap AS | Professional & scientific | 2022 |
| Rto Eiendom AS | Construction | 2009 |
| Rueness Eiendom AS | Real estate | 2018 |
| Rvk-Eiendom AS | Real estate | 2020 |
| S Lindland Eiendom AS | Real estate | 2015 |
| S&P Eiendom Utvikling AS | Construction | 2024 |
| Safe Control Engineering AS | Professional & scientific | 2015 |
| Safe Control FDV AS | Professional & scientific | 2020 |
| Sagesund Brygge AS | | 2020 |
| Sagesund Eiendom AS | Real estate | 2021 |
| Sagesund Holding AS | Real estate | 2016 |
| Sagvannsvassdragets Brukslag SA | Real estate | 2003 |
| Salu Holding AS | Real estate | 2020 |
| Samuelsen Eiendomsinvest AS | Real estate | 2021 |
| Samuelsen Invest AS | Wholesale & retail | 2021 |
| Sandøy Båtdekk AS | Manufacturing | 1998 |
| Sandøy Holding AS | Manufacturing | 2005 |
| Sans for Hår AS | Other services | 2022 |
| SB VVS AS | Construction | 2025 |
| Seapulse AS | Professional & scientific | 2025 |
| Sebastian Samuelsen Holding AS | Wholesale & retail | 2021 |
| Share Holding AS | Financial services | 2016 |
| Skogsbilveglaget Fagermyrveien SA | Real estate | 1991 |
| Smart Connector AS | Other services | 2020 |
| Smeberg Eiendom AS | Real estate | 2023 |
| Smeberg Holding AS | | 2025 |
| Snekker Olav Gunnar Vik AS | Construction | 2024 |
| So-El Eiendom AS | Real estate | 2017 |