| Kinema Citrus | Suginami | March 3, 2008 | 2 |
| KinoAtis | — | June 23, 2004 | 2 |
| Kinotaurus | — | — | 2 |
| Kirch Group | Munich | 1955 | 2 |
| Klockworx | Tokyo | January 24, 1997 | 2 |
| KNIFE! Films | — | — | 2 |
| Kodansha | Otowa | November 1909 | 2 |
| Komeetta | Torkkelinmäki | — | 2 |
| Kordes & Kordes Film | Berlin | 2003 | 2 |
| Kriim | — | — | 2 |
| KRO-NCRV | Hilversum | 2014 | 2 |
| Kurt Ulrich Film | — | — | 2 |
| KykNET | — | October 1999 | 2 |
| L'Ottava | Catania | 1985 | 2 |
| La Compagnie des Taxis-Brousse | — | 1991 | 2 |
| La Parti Productions | — | 1999 | 2 |
| Lacta | — | — | 2 |
| Laokoon Filmgroup | Budapest District XIII | 2002 | 2 |
| Leonine Distribution | Munich | 1979 | 2 |
| Les Films du Loup | — | — | 2 |
| Les Films Jean-Pierre Lefebvre | — | — | 2 |
| Level-5 | Fukuoka | October 28, 1998 | 2 |
| Levy-Gardner-Laven | — | 1951 | 2 |
| Lexington Broadcast Services Company | United States | 1976 | 2 |
| Light Chaser Animation Studios | Beijing | 2013 | 2 |
| Live Nation Entertainment | Beverly Hills | 2005 | 2 |
| Louie T. Beagle Productions | — | — | 2 |
| Lucas Entertainment | New York City | 1998 | 2 |
| Lucas Kazan Productions | Hollywood | 1998 | 2 |
| Lumen Films | Paris | — | 2 |
| Lumiq Studios | Turin | 2002 | 2 |
| Lux Vide | Rome | 1992 | 2 |
| Lyrick Studios | Allen | 1983 | 2 |
| Långfilm Productions | Länsi-Pasila | 2001 | 2 |
| MacGillivray Freeman Films | Laguna Beach | 1963 | 2 |
| Mago film | — | — | 2 |
| Man of Action Studios | Glendale | 2005 | 2 |
| Maoyan entertainment | Beijing | July 2015 | 2 |
| Mark Goodson Productions | Hollywood, New York City | May 1946 | 2 |
| Mars Entertainment Group | — | 2001 | 2 |
| MBS | Chayamachi, Kita-ku, Osaka | July 28, 2016 | 2 |
| MEDIA sub-programme of Creative Europe | Brussels | 1990 | 2 |
| Media-Most | Moscow | 1997 | 2 |
| Meta Film Stockholm | Stockholm | 2013 | 2 |
| Meteor Film | — | 1939 | 2 |
| MGA Entertainment | Los Angeles | 1979 | 2 |
| MGM Animation/Visual Arts | Culver City | 1962 | 2 |
| Minerva Movietone | — | 1936 | 2 |