| Laokoon Filmgroup | Budapest District XIII | 2002 | 2 |
| Larry Darmour Productions | — | 1927 | 2 |
| Les Films du Loup | — | — | 2 |
| Les Films Jean-Pierre Lefebvre | — | — | 2 |
| Les rapailleurs inc. | — | — | 2 |
| Level-5 | Fukuoka | October 28, 1998 | 2 |
| Lexington Broadcast Services Company | United States | 1976 | 2 |
| Liberator Productions | Paris | — | 2 |
| Lionsgate UK | London | 1997 | 2 |
| Live Nation Entertainment | Beverly Hills | 2005 | 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 |
| Magdalenafilm | — | — | 2 |
| Magic Stone Productions | — | — | 2 |
| Mago film | — | — | 2 |
| Mainstream | — | — | 2 |
| Majestic Films International | Berlin | 2006 | 2 |
| Make Art | — | — | 2 |
| Man of Action Studios | Glendale | 2005 | 2 |
| Manchester Films | Paris | 2008 | 2 |
| Manikarnika Films | Mumbai | — | 2 |
| Maoyan entertainment | Beijing | July 2015 | 2 |
| Mark Johnson | — | — | 2 |
| MEDIA sub-programme of Creative Europe | Brussels | 1990 | 2 |
| Media-Most | Moscow | 1997 | 2 |
| Mega Channel | — | 1989 | 2 |
| Mega-Vision Project Workshop | — | 2010 | 2 |
| Megogo | Kyiv | November 22, 2011 | 2 |
| Metro-Goldwyn-Mayer Animation | Los Angeles | 1993 | 2 |
| MGA Entertainment | Los Angeles | 1979 | 2 |
| MGM Animation/Visual Arts | Culver City | 1962 | 2 |
| Mikros Image | — | 1985 | 2 |
| Minerva Movietone | — | 1936 | 2 |
| Mint Motion Pictures | Istanbul | 1996 | 2 |
| Missing Pictures | — | — | 2 |
| Mission Pictures International | — | 2008 | 2 |
| Mizan Productions | — | — | 2 |
| MMC Movies | Cologne | — | 2 |
| MMC Studios Cologne | Cologne | — | 2 |
| Monrovia Feature Film Company | Monrovia | — | 2 |
| Moonlight Films | Indiana | 2008 | 2 |
| More4 | London | 2005 | 2 |
| Most Production | — | — | 2 |
| Mostra Cine | — | 2018 | 2 |
| Moteur s'il vous plaît | Paris | 2005 | 2 |