| L'Altrofilm | Turín | 1998 | 3 |
| La Charito Films | Barcelona | 2017 | 5 |
| La Claqueta PC | Sevilla | 2002 | 17 |
| La compañía de los Donners | Burbank | 1986 | 8 |
| La copa de Psique | — | 2022 | 4 |
| La Melissa Films | — | — | 1 |
| La Onda productions | París | 2015 | 1 |
| La Parti Productions | — | 1999 | 2 |
 La Sexta | Madrid | 27 de marzo de 2006 | 1 |
| La Société nouvelle de production | — | 1983 | — |
| La Terraza Films | Madrid | — | 4 |
 La7 | Roma | 1974 | 1 |
| Lacewood Productions | — | 1988 | 1 |
| Lacta | — | — | 2 |
| Lagune Productions | — | — | 1 |
 Laika | Hillsboro | 20 de julio de 2005 | 8 |
| Lakshmi Narasimha Entertainments | Haidrābād | 2011 | 3 |
| Lama Films | — | — | 3 |
| Lan Zinema | Bilbao | 1978 | 5 |
| Landmarc films | — | 2011 | 2 |
| Lanterna Magica | Turín | 1983 | 1 |
| Las Producciones del Escorpión | — | — | 2 |
| Lastor Media | Barcelona | — | 7 |
| Laterit Productions (France) | — | 1988 | 3 |
| Latvian Academy of Culture | — | 29 de diciembre de 1990 | 1 |
| Lava Bear Films | Los Ángeles | 2011 | — |
| Lavorágine Films | — | 1999 | 1 |
| Lawson Entertainment | Gate City Ohsaki | 23 de julio de 1992 | 1 |
 Laya Films | Barcelona | 1936 | 1 |
| Le Bureau | — | 2001 | 4 |
| Le Pacte | — | 2007 | 14 |
| Lea Productions | Malabon | 1960 | 1 |
| Left Bank Pictures | Londres | julio 2007 | 3 |
| Left/Right Productions | Nueva York | 2006 | 1 |
| Legacy Pictures | Yakarta | 2015 | 19 |
| Lege Artis Film | Tallin | 9 de agosto de 1993 | 2 |
| Legend Films | San Diego | agosto 2001 | 1 |
| Legend Video | Chatsworth | 1992 | 2 |
 Legendary Pictures | Burbank | 2000 | 69 |
 Legion M | — | 2016 | 4 |
| Lemon Films | — | 2003 | 3 |
 Lendok Open Film Studio | Kryukov Canal Embankment, San Petersburgo | 1932 | 9 |
| Leni Riefenstahl-Produktion | Berlín | 1940 | — |
| Lens Film | — | — | 1 |
| Lentsch Productions | — | 2022 | 9 |
| Leo Pictures | Yakarta | 2019 | 4 |
| Leo Production | — | — | 1 |
| Leone Film Group | — | 1989 | 1 |
 Leonine Distribution | Múnich | 1979 | 2 |
| LEONINE Production | — | — | 2 |
| Leopolis (Brasil) | — | — | 1 |
| Lereby Produções | Río de Janeiro | 1998 | 1 |
| Les Armateurs | París | 1994 | 5 |
| Les Cartooneurs Associés | París | 1982 | — |
| Les Films 13 | — | 1961 | 14 |
| Les Films A4 | — | — | 4 |
| Les Films Ariane | — | 1945 | 9 |
| Les Films Balenciaga | — | — | 1 |
| Les Films Christian Fechner | — | 1992 | 8 |
| Les Films Concordia | Francia | 1963 | 1 |
| Les Films d'ici | XX Distrito de París | 1978 | 17 |
| Les Films de l'Atalante | — | 1980 | 1 |
| Les Films de la Passerelle | Lieja | 1984 | 1 |
| Les Films de Pierre | París | 24 de diciembre de 2007 | 5 |
| Les Films des Tournelles | — | — | 4 |
| Les Films du 24 | Neuilly-sur-Seine | 1996 | 16 |
| Les Films du Carrosse | París | 1957 | 11 |
| Les Films du Kiosque | — | 1994 | 17 |
 Les Films du Losange | París | 1962 | 42 |
| Les Films du Loup | — | — | 2 |
| Les Films du Nord | Roubaix | 1995 | — |
 Les Films du Poisson | París | 1995 | 24 |
| Les Films Extérieur Jour | Montreal | — | 1 |
| Les Films JAD | Montreal | — | 1 |
| Les Films Pelléas | París | 1990 | 28 |
| Les Films Raoul Ploquin | — | — | 1 |
| Les Frères Cinéma | Lomé | junio 2010 | 3 |
| Les Productions de la Guéville | — | — | 11 |
| Les Productions du Trésor | Francia | 1995 | 10 |
| Les Productions JMH | Lausana | — | 2 |
| Les Productions La Fête | — | — | 7 |
| Les Productions Lazennec | — | — | 3 |
| Les Productions Rivard | — | — | 1 |
| Les rapailleurs inc. | — | — | 2 |
 Level-5 | Fukuoka | 28 de octubre de 1998 | 2 |
 LeVision Pictures | Pekín | 2011 | 1 |
| Levitate Film | Ámsterdam | — | — |
| Levy-Gardner-Laven | — | 1951 | 2 |
 Lexington Broadcast Services Company | Estados Unidos | 1976 | 2 |
 Lexus | Nagoya | 1989 | 1 |
 LG Group | Seúl | 5 de enero de 1947 | 1 |
| LGM Productions | París | 1994 | 10 |
 Lianhua Film Company | — | 1930 | 11 |
| Liberator Productions | París | — | 2 |
 Liberty Films | California | 1945 | 3 |
| Lichtblick Film | — | — | 2 |
| Lider TV | Bakú | 2000 | 1 |
 Lifetime | Nueva York | febrero 1984 | 3 |
| Light Chaser Animation Studios | Pekín | 2013 | 2 |
| Lightstorm Entertainment | Santa Mónica | 1990 | 12 |
| Lightstream Israel | Tel Aviv | 2006 | 1 |
| Lightworkers Media | Los Ángeles | 2011 | — |
| Lightyear Media | Pekín | 13 de octubre de 2014 | 1 |
| Likely Story | Nueva York | 2006 | 18 |
| Lilies Films | — | — | 1 |
| Limelight Department | Melbourne | 1891 | 5 |
| Link production | Francia | 2005 | — |
 Lionsgate Home Entertainment | — | 1984 | 3 |
| Lionsgate UK | Londres | 1997 | 2 |
 Liontree Films | — | 14 de febrero de 2025 | 1 |
| Little Bear | X Distrito de París | 1975 | 33 |
| Little Big Films | Kerala | — | 1 |
| Little Big Pictures | Seúl | — | 1 |
| Little Stranger | Nueva York | 5 de enero de 2001 | 1 |
| Live Nation | Beverly Hills | 2005 | 2 |
 Lockheed Corporation | Burbank | 1970 | 1 |
| Locksmith Animation | — | 2014 | 1 |
 Logo | Nueva York | 30 de junio de 2005 | 1 |
| Lolafilms | — | — | 17 |
| Lomotion | Berna | 2001 | 1 |
| London Film Academy | — | 2001 | 1 |
| London Independent Producers | Londres | — | 2 |
 Lone Star Productions | — | 1933 | 16 |
| LONGRIDE | — | — | 1 |
 Looks Film | — | 1995 | 1 |
 Lorimar Television | Culver City | febrero 1969 | 34 |
| Los Angeles Daily News | Los Ángeles | 1911 | 1 |
| Los Angeles Media Fund | Beverly Hills | 14 de septiembre de 2014 | 3 |
| Lost Ones | — | julio 2020 | 1 |
| Lotte Entertainment | Songpa | 2003 | 12 |
| Lotus Film | Viena | 1982 | 14 |
| Louie T. Beagle Productions | — | — | 2 |
 Louisville and Nashville Railroad | Louisville | 1850 | 1 |
| Low Spark Films | Chagrin Falls | — | 5 |
 Lucasfilm | San Francisco, Letterman Digital Arts Center, California | 1971 | 31 |
 Lucasfilm Animation | San Francisco | 12 de mayo de 2003 | 2 |
| Lucernafilm | Praga | 13 de junio de 1912 | 3 |
| Lucisano Media Group | Roma | 1992 | — |
 LuckyChap Entertainment | Los Ángeles | — | 6 |
| Luis Film | — | — | 1 |
| Lumen Films | París | — | 2 |
| Lumiq Studios | Turín | 2002 | 2 |
 Lumiton | Munro | 1932 | 12 |
| Lumière & Co. | — | 1994 | 2 |
| Lunde Film | — | — | 4 |
 Luv Films | Bombay | 2012 | 3 |
| Lux Compagnie Cinématographique de France | Francia | 14 de noviembre de 1906 | 1 |
| Lux Film | Roma | 1935 | 137 |
| LuXx Video | Budapest | julio 1993 | 1 |
| Luz y Sonidos | — | — | 11 |
| LXTV | — | 2006 | — |
| Lyca Productions | Chennai | 2014 | 11 |
| Lyla Films | Montreal | 1999 | 3 |
| Lühifilmi Keskus ShortEST | — | 2014 | — |