| 1 | wvuh-east | $500.7M | 3,000 | 70 |
| 2 | R. M. Roach & Sons | $109.7M | 350 | 70 |
| 3 | Country Grown Cannabis | $51.0M | 125 | 60 |
| 4 | Berkeley County Council | $35.2M | 350 | 60 |
| 5 | D&L WELD INC. | $33.3M | 125 | 60 |
| 6 | Greenway Engineering Inc. | $24.8M | 125 | 60 |
| 7 | GTE Enterprise Solutions | $21.3M | 125 | 60 |
| 8 | Twilight Hospitality Management | $20.5M | 125 | 60 |
| 9 | PANHANDLE BUILDERS & EXCAVATING, INC. | $18.9M | 125 | 60 |
| 10 | Foster F Wineland Inc. | $18.9M | 125 | 60 |
| 11 | Gantt's Excavating and Contracting, Inc. | $18.9M | 125 | 60 |
| 12 | Vita Specialty Foods, Inc | $15.3M | 30 | 60 |
| 13 | Smallwood & Small Insurance | Martinsburg, West Virginia | $11.0M | 30 | 60 |
| 14 | Nationwide Agent - Eckenrode Financial Services Llc | $11.0M | 30 | 60 |
| 15 | The Hearn Agency | $11.0M | 30 | 60 |
| 16 | Fargo Insurance Group, Inc. | $11.0M | 30 | 60 |
| 17 | Jerry Williams - State Farm Insurance Agent | $11.0M | 30 | 60 |
| 18 | Allstate Insurance: Gary Kelley | $11.0M | 30 | 60 |
| 19 | Geological Technologies Inc | $9.4M | 30 | 50 |
| 20 | Brewster Travel | $8.2M | 30 | 50 |
| 21 | re/max real estate group, llc. | $8.2M | 125 | 50 |
| 22 | Code Plus Components LLC | $7.0M | 30 | 50 |
| 23 | Martin & Seibert, L.C. | $6.3M | 125 | 50 |
| 24 | Berkeley Credit Union | $6.3M | 30 | 50 |
| 25 | Sierra Pacific Mortgage | The Burke Team | $6.3M | 30 | 50 |
| 26 | John Everson - Ameriprise Financial Advisor | $6.3M | 30 | 50 |
| 27 | Berkeley Associates Inc | $5.9M | 30 | 50 |
| 28 | opequon motors buick cadillac gmc | $5.7M | 30 | 50 |
| 29 | ernies salvage yard | $5.7M | 30 | 50 |
| 30 | Eastern Panhandle Transit | $5.4M | 30 | 50 |
| 31 | Securemethods Inc | $5.1M | 30 | 50 |
| 32 | drs jeffries and kurtz dds pc | $5.0M | 30 | 50 |
| 33 | wv dental | $5.0M | 30 | 50 |
| 34 | Imani Foundation Inc | $5.0M | 30 | 50 |
| 35 | NewLeaf | $5.0M | 30 | 50 |
| 36 | BrandX Safety | $5.0M | 30 | 50 |
| 37 | Reliance Laboratories | $5.0M | 30 | 50 |
| 38 | Altoona-Blair County Airport | $4.9M | 30 | 50 |
| 39 | W HARLEY MILLER CONTRACTORS INC | $4.5M | 30 | 50 |
| 40 | Creative Handyman | $4.5M | 30 | 50 |
| 41 | Dales Plumbing | $4.5M | 30 | 50 |
| 42 | eastern panhandle mental health center, inc | $4.4M | 350 | 50 |
| 43 | sunfire hearth, patio & spa llc | $4.1M | 30 | 50 |
| 44 | glockcop llc | $4.1M | 30 | 50 |
| 45 | Air Photographics Inc | $3.8M | 30 | 50 |
| 46 | Eastern West Virginia Health | $3.4M | 30 | 50 |
| 47 | martinsburg college office of continuing education | $3.4M | 30 | 50 |
| 48 | Berkeley County Sheriff-Tax | $3.0M | 30 | 50 |
| 49 | Martinsburg-Berkeley County Public Library | $3.0M | 30 | 50 |
| 50 | Sensel Signs | $2.8M | 30 | 50 |
| 51 | Comarco Services Inc | $2.8M | 30 | 50 |
| 52 | crim de la crim | $2.8M | 30 | 50 |
| 53 | t.j.general store | $2.8M | 30 | 50 |
| 54 | bells & bows florist & gifts | $2.8M | 30 | 50 |
| 55 | la roberts jewelers | $2.8M | 30 | 50 |
| 56 | m & j motor company | $2.8M | 30 | 50 |
| 57 | jefferson distributing company inc | $2.1M | 5 | 50 |
| 58 | Simplelots.com | $2.1M | 5 | 50 |
| 59 | Melane Designs | $2.0M | 5 | 50 |
| 60 | Kent Parsons Ford Lincoln | $2.0M | 5 | 50 |
| 61 | Panhandle Medicine | $2.0M | 5 | 50 |
| 62 | TINA MCCROSSAN, LLC | $2.0M | 5 | 50 |
| 63 | mill branch industries, llc | $2.0M | 5 | 50 |
| 64 | martinsburg housing authority | $2.0M | 30 | 50 |
| 65 | century 21 sterling realty | $2.0M | 30 | 50 |
| 66 | King Street Realty Inc | $2.0M | 30 | 50 |
| 67 | The DeHaven Agency | $1.8M | 5 | 50 |
| 68 | Advocate Insurance Group, LLC | $1.8M | 5 | 50 |
| 69 | Gateway Regional Health System | $1.8M | 5 | 50 |
| 70 | Terrasimco Inc | $1.8M | 5 | 50 |
| 71 | a regional bonding company | $1.8M | 30 | 50 |
| 72 | stewart financial advisors | $1.7M | 30 | 50 |
| 73 | Berkeley County Health Dept | $1.6M | 30 | 50 |
| 74 | Martinsburg Vamc | $1.6M | 30 | 50 |
| 75 | Panhandle Home Health Inc | $1.6M | 30 | 50 |
| 76 | Home Helpers of Martinsburg | $1.6M | 30 | 50 |
| 77 | VA MEDICAL CENTER - MARTINSBURG | $1.6M | 30 | 50 |
| 78 | Stonebrook Inc | $1.6M | 30 | 50 |
| 79 | Trademark Contracting Corp | $1.6M | 5 | 50 |
| 80 | Mid States Financial Group | $1.6M | 5 | 50 |
| 81 | cerberus security group, llc | $1.5M | 30 | 50 |
| 82 | Hammer Ferretti & Schiavoni | $1.5M | 30 | 50 |
| 83 | Maryland Mass Transit Adm | $1.4M | 5 | 50 |
| 84 | Bedford County Oil Co | $1.4M | 5 | 50 |
| 85 | Clearwater Transport | $1.4M | 5 | 50 |
| 86 | heiston supply co | $1.3M | 5 | 50 |
| 87 | la trattoria italian eatery | $1.2M | 30 | 50 |
| 88 | The Copper Still Pub | $1.2M | 30 | 50 |
| 89 | latinos unidos restaurant | $1.2M | 30 | 50 |
| 90 | mj’s pub | $1.2M | 30 | 50 |
| 91 | katara’s deli | $1.2M | 30 | 50 |
| 92 | casa gonzalez 3 | $1.2M | 30 | 50 |
| 93 | little shepherd cuisine | $1.2M | 30 | 50 |
| 94 | pizza montese | $1.2M | 30 | 50 |
| 95 | siciliano pizzeria | $1.2M | 30 | 50 |
| 96 | mountaineer grill & pub | $1.2M | 30 | 50 |
| 97 | kitzie’s restaurant & lounge club | $1.2M | 30 | 50 |
| 98 | pownall’s bistro | $1.2M | 30 | 50 |
| 99 | the ladder house bar & grill | $1.2M | 30 | 50 |
| 100 | east moon asian restaurant | $1.2M | 30 | 50 |