| 301 | | Smart Breeding | Other-Scientific Research Institutions, Other-IT Solutions, Aquaculture-Farming | Russia | G | L8 |
| 302 | | Smart Hygiene | Aquaculture-Farming, Aquaculture-Feeds and Additives | Russia | G | L8 |
| 303 | | SOFIA-CRIMEA | Aquaculture-Farming | Russia | G | C14 |
| 304 | | Soima | Catching and Processing-Processing, Final Products-Canned Food and Preserves | Russia | G | B26 |
| 305 | | Sokhranim tradicii | Final Products-Canned Food and Preserves | Russia | G | E9 |
| 306 | | SOLDIS | Logistics & Storage-Cargo Shipping | Russia | G | B17 |
| 307 | | SOLING SEAFOOD | Catching and Processing-Processing, Catching and Processing-Catching | Russia | G | L4 |
| 308 | | Souz-Polimer, PTK | Equipment and Components-Packaging, Other-Other | Russia | G | L7 |
| 309 | | SPbelt | Equipment and Components-Processing Equipment | Russia | H | V5 |
| 310 | | Spetskabel | Shipbuilding and Ship Repair-Ship Equipment and Components | Russia | H | P8 |
| 311 | | SPH "KUZHECHNOYE" | Aquaculture-Farming | Russia | G | C12 |
| 312 | | SPK "Kryimskyikh Partizan" (TM Ellas) | Aquaculture-Farming | Russia | G | C14 |
| 313 | | SPUTNIK | Product Distribution-Traiding, Product Distribution-HoReCa, Product Distribution-Retail | Russia | G | E12 |
| 314 | | STABBLAIN NIKOLAS SEBASTYAN ROBERTOVICH | Aquaculture-Farming | Russia | G | C14 |
| 315 | | STT Marine Service | Shipbuilding and Ship Repair-Ship Systems, Shipbuilding and Ship Repair-Ship Equipment and Components, Other-IT Solutions | Russia | H | P5 |
| 316 | | SUDORYBTEHMASH | Equipment and Components-Processing Equipment, Shipbuilding and Ship Repair-Engineering Bureau | Russia | G | E9 |
| 317 | | tara.ru | Equipment and Components-Packaging | Russia | H | T8 |
| 318 | | TD Karel'skiy (VERONESI Russia) | Aquaculture-Feeds and Additives | Russia | G | H18 |
| 319 | | Techrybprom | Equipment and Components-Processing Equipment | Russia | G | E9 |
| 320 | | Tehnodar, TD | Shipbuilding and Ship Repair-Ship Systems | Russia | H | W11 |
