| KK Aeromix AS | Wholesale & retail | 2023 |
| Klima AS | Construction | 2026 |
| Klimaanlegg AS | Construction | 2021 |
| Klokkhammer Forlag AS | Information & communication | 2005 |
| Kloppan Eiendom AS | Real estate | 2014 |
| Knottan AS | Real estate | 2012 |
| Knygen AS | Construction | 2014 |
| Kongevold Eiendom AS | Real estate | 2005 |
| Kraft Rådgivning Og Økonomi AS | Professional & scientific | 2017 |
| Kreative Hjem Da | Wholesale & retail | 1996 |
| KT Holding AS | Real estate | 2005 |
| Kulturhistorisk Museum Hangar 45 AS | Arts & recreation | 2021 |
| Lae AS | Real estate | 2020 |
| Lagerhotellene AS | Real estate | 2008 |
| Larry Roger AS | Construction | 2021 |
| Larsen Bygg & Vedlikehold AS | Construction | 2024 |
| Larsen Engineering & Contracting AS | Professional & scientific | 2022 |
| Larsenvarmepumpe AS | Construction | 2024 |
| Legacy Invest AS | Hospitality | 2021 |
| Leirvik-Bygg AS | Construction | 2008 |
| Lene Andreassen AS | Wholesale & retail | 2015 |
| Lillehei Bygg & Skog AS | Construction | 2024 |
| Lillehei Invest AS | | 2026 |
| Limefa AS | | 2024 |
| Lista Autoteknikk AS | Other services | 2000 |
| Lista Autoteknikk Eiendom AS | Real estate | 1995 |
| Lista Biogass AS | Energy | 2018 |
| Lista Bygg AS | Construction | 1986 |
| Lista Fjellboring AS | Construction | 2017 |
| Lista Flypark Eiendom AS | Hospitality | 2002 |
| Lista Flypark Holding AS | Real estate | 2007 |
| Lista Flypark Invest AS | Real estate | 2020 |
| Lista Hangar Eiendom AS | Real estate | 2007 |
| Lista Ide Utvikling Ans | Agriculture & fishing | 1996 |
| Lista Invest AS | Real estate | 1988 |
| Lista Regnskapslag AS | Professional & scientific | 1974 |
| Lista Renewable Energy Park AS | Information & communication | 2017 |
| Lista Renewable Energy Park Holding AS | Information & communication | 2017 |
| Listagarn AS | Manufacturing | 2018 |
| Listakyr AS | Manufacturing | 2025 |
| Listalegene AS | Health & social care | 2004 |
| Lister Bil AS | Wholesale & retail | 2024 |
| Lister Bilutleie AS | Administrative & support | 2018 |
| Lister CNC AS | Manufacturing | 2020 |
| Lister El-Installasjon AS | Construction | 2007 |
| Lister Kjøl & Varmeservice AS | Construction | 1998 |
| Lister Lager Utleie AS | Real estate | 2018 |
| Lister Opplæring AS | Education | 2003 |
| Lister Taxi AS | Transport & logistics | 2005 |
| Lister Utvikling AS | Construction | 2006 |
| Listerveien 1 AS | Real estate | 2024 |
| LMV AS | Manufacturing | 2019 |
| Logix AS | Real estate | 2025 |
| Lunderhaug Terrasse AS | Real estate | 2008 |
| Lundevågen 172 AS | | 2018 |
| Lyngsvåg AS | Construction | 2021 |
| Lista Bokhandel A/S | Wholesale & retail | 1979 |
| Lista Industrirep. Sudland & Sudland ANS | | 1988 |
| Lista Treindustri A/S | Manufacturing | 1987 |
| Løft Gym AS | Arts & recreation | 2020 |
| Me Eiendom AS | Real estate | 2015 |
| Me Holding AS | Real estate | 2016 |
| Meyer Eiendom Lista AS | Real estate | 2015 |
| Mikalsen Eiendom AS | Real estate | 1999 |
| Mileona AS | Real estate | 2006 |
| Miljøenergi AS | Manufacturing | 2015 |
| Mo Bekk Bruktbil Ans | Wholesale & retail | 2001 |
| Morris Nyvold AS | Real estate | 2011 |
| Msyv Invest AS | Real estate | 2022 |
| Multilab AS | Information & communication | 2003 |
| Murerlaget AS | Construction | 2013 |
| NBW Holding AS | Real estate | 2022 |
| NE Eiendom AS | Real estate | 2015 |
| Neoholding AS | | 2025 |
| Neotechnology AS | Professional & scientific | 2019 |
| Nevlands Byggservice AS | Construction | 2016 |
| No Dig AS | Wholesale & retail | 2020 |
| Nordium AS | Information & communication | 2025 |
| Nordre Vei AS | Real estate | 2026 |
| Nordstranda Eiendom AS | Real estate | 2021 |
| Nordstranda Holding AS | | 2021 |
| Nortun SA | Other services | 1999 |
| Nøtland Masseuttak AS | Mining & quarrying | 2005 |
| Ocean Farm Feeds AS | Manufacturing | 2024 |
| Ore Invest AS | Wholesale & retail | 2007 |
| Oreveien 7 AS | Real estate | 2024 |
| Panida Frisør Og Massasje AS | Other services | 2023 |
| Papasan AS | | 2018 |
| Phycomar AS | Agriculture & fishing | 2024 |
| Pizzadrift Vanse AS | Hospitality | 2021 |
| PMJ Eiendom AS | | 2015 |
| Polsk Rask Bygg AS | Construction | 2020 |
| R-S Eiendom AS | Real estate | 2018 |
| Reinertsen Vedlikehold AS | Manufacturing | 2009 |
| Renseteknikk AS | Water & waste | 1997 |
| Roberts Trafikkopplæring AS | Education | 2019 |
| RT Holding AS | Financial services | 2005 |
| Rubi Invest AS | | 2026 |
| Rudlende Eiendom AS | Manufacturing | 2005 |
| Rutebilgården Vanse AS | Real estate | 1996 |