| Lens Film | — | — | 1 |
| Lente Curta+ | Goiânia | October 21, 2025 | 1 |
| Leo Production | — | — | 1 |
| Leone Film Group | — | 1989 | 1 |
| Lerche | Japan | 2011 | 1 |
| Les Films Concordia | France | 1963 | 1 |
| Les Films de la Passerelle | Liège | 1984 | 1 |
| Les Films en Hiver | — | — | 1 |
| Les Films Rôdeurs | Montreal | — | 1 |
| Les Productions Bagheera | Paris | — | 1 |
| Les Productions du lundi matin | — | — | 1 |
| Les Productions Rivard | — | — | 1 |
| Les' Copaque Production | Shah Alam | 2005 | 1 |
| Lexus | Nagoya | 1989 | 1 |
| Leópolis | — | — | 1 |
| LG Group | Seoul | January 5, 1947 | 1 |
| Liaison Cinématographique | Paris | March 18, 2003 | 1 |
| Library and Archives Canada | Ottawa | May 21, 2004 | 1 |
| Lider TV | Baku | 2000 | 1 |
| Life Work | Nerima | — | 1 |
| LIFT Productions | New Orleans | — | 1 |
| Lightstream Israel | Tel Aviv | 2006 | 1 |
| Lilies Films | — | — | 1 |
| Limon Film | — | — | 1 |
| Liontree Films | — | February 14, 2025 | 1 |
| Little Big Bear Filmproduction | Berlin | — | 1 |
| Little Big Films | Kerala | — | 1 |
| Little Dream Entertainment | Cologne | — | 1 |
| Little Stranger | New York City | January 5, 2001 | 1 |
| Logo TV | New York City | June 30, 2005 | 1 |
| London Film Academy | — | 2001 | 1 |
| London Weekend Television | London | August 2, 1968 | 1 |
| Lonely Cat Productions | — | — | 1 |
| Looks Film | — | 1995 | 1 |
| Los Angeles Daily News | Los Angeles | 1911 | 1 |
| Lost Ones | — | July 2020 | 1 |
| Louisville and Nashville Railroad | Louisville | 1850 | 1 |
| Lunanime | Ghent | 2008 | 1 |
| Lutheran Hour Ministries | Orlando | 1917 | 1 |
| Lux Compagnie Cinématographique de France | France | November 14, 1906 | 1 |
| LuXx Video | Budapest | July 1993 | 1 |
| LVN Pictures | Quezon City | 1936 | 1 |
| M.H. Films Productions | — | — | 1 |
| Macalla Teoranta | Dublin | 1997 | 1 |
| Maecenas Film- und Fernsehproduktion | Munich | — | 1 |
| Maeda Corporation | Tokyo | 1919 | 1 |
| MAG Yapım | Uşak Province | 2023 | 1 |
| Magenta Light Studios | Los Angeles | March 8, 2024 | 1 |