| Firm Name | Category | City |
| Manas Jeans | Retail Readymade | Bilaspur |
| Manbhavan Daily Needs | Provision Retail | Bilaspur |
| Mandal, Dr. (Mrs.) Purnima | Doctor | Bilaspur |
| Mandal, Dr. (Mrs.) Purnima | Homeopathy | Bilaspur |
| Mangalam Jewellers | Jeweller | Bilaspur |
| Manik Tex | Wholesale Cloth | Bilaspur |
| Manish Daniel & Co. | Chartered Accountants | Bilaspur |
| Manish Enterprises | Electric Appliances | Bilaspur |
| Manish Enterprises | Furniture | Bilaspur |
| Manish General Stores | Retail General | Bilaspur |
| Manish Pamnani & Co. | Chartered Accountants | Bilaspur |
| Manish Sakhuja & Co. | Chartered Accountants | Bilaspur |
