| Kordes & Kordes Film | 베를린 | 2003 | 2 |
| Kriim | — | — | 2 |
| KRO-NCRV | 힐베르쉼 | 2014 | 2 |
| Kross Pictures | — | — | 2 |
| KSS | — | — | 2 |
| Kurt Ulrich Film | — | — | 2 |
| L'Ottava | 카타니아 | 1985 | 2 |
| Laboratório Fantasma | 상파울루 | 2008 | 2 |
| Lacta | — | — | 2 |
| Landmarc films | — | 2011 | 2 |
| Laokoon Filmgroup | 부다페스트 13구 | 2002 | 2 |
| Las Producciones del Escorpión | — | — | 2 |
| Lege Artis Film | 탈린 | 1993년 8월 9일 | 2 |
| Leonine Distribution | 뮌헨 | 1979 | 2 |
| Les Films de l'Étranger | 실티가임 | — | 2 |
| Les Films du Loup | — | — | 2 |
| Les Productions JMH | 로잔 | — | 2 |
| Liberator Productions | 파리 | — | 2 |
| Light Chaser Animation Studios | 베이징시 | 2013 | 2 |
| London Independent Producers | 런던 | — | 2 |
| Louie T. Beagle Productions | — | — | 2 |
| Louise Productions | — | — | 2 |
| LUMA Foundation | 취리히 | — | 2 |
| Lumière & Co. | — | 1994 | 2 |
| Lux Vide | 로마 | 1992 | 2 |
| Långfilm Productions | Länsi-Pasila | 2001 | 2 |
| MacGillivray Freeman Films | 러구나비치 | 1963 | 2 |
| Magdalenafilm | — | — | 2 |
| Magic Stone Productions | — | — | 2 |
| Mainstream | — | — | 2 |
| Manchester Films | 파리 | 2008 | 2 |
| Mark Johnson | — | — | 2 |
| Mashal Cinematic Organization | — | — | 2 |
| MEDIA sub-programme of Creative Europe | 브뤼셀 | 1990 | 2 |
| Mega Channel | — | 1989 | 2 |
| Mega-Vision Project Workshop | — | 2010 | 2 |
| Memphis Film & Television | — | — | 2 |
| Meta Film Stockholm | 스톡홀름 | 2013 | 2 |
| Metro-Goldwyn-Mayer Animation | 로스앤젤레스 | 1993 | 2 |
| MGA Entertainment | 로스앤젤레스 | 1979 | 2 |
| MGM Animation/Visual Arts | 컬버시티 | 1962 | 2 |
| Mikros Image | — | 1985 | 2 |
| Mili Pictures Worldwide | 상하이시 | 2012 | 2 |
| Mint Motion Pictures | 이스탄불 | 1996 | 2 |
| Miss Wasabi Films | 바르셀로나 | — | 2 |
| Missing Pictures | — | — | 2 |
| Mitosfilm | 베를린 | 2004 | 2 |
| Mizan Productions | — | — | 2 |