Scale of 1 to 5 (One being low) 
- OPEN SOURCE
- 

Atak = 3

Ecommerce  = 2  (they outsource to India)

Elkore =  2  (they outsource to India) 

iweb =3(based in uk) won awards

PLAVEB, Cablesys, eRelyx, Tie Society =  3

CIPLX, Hero Engin, = 2

DBURNS DESIGN, ,= 1
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ALTERIMAGING, = 1

Glideinteractive, = 1

Art Logic = 4 (Photo editing experience,Lightbox network.com)

TOP 10 Flash Design Companies:
1. iWeb  UK  4
2. Engines of Creation.com , NY  3
3. Broadway Infotech , Australia   3
4. 7strategy  NY  4
5. eCommerce Partners  3
6.Blue Fountain Media   4
7. PLAVEB Corporation  3
8. Provis Media Group LLC 3
9.123Triad Web Design 
10. ioVista, Inc. 

ASKING FOR SOURCE FILES?
http://www.nikibrown.com/designoblog/2010/12/24/source-files/

The client's site is theirs and they get everything. My backend is my copyrighted property but I give all the code to my clients along with a perpetual use license. I operate on HBAT - if I'm hit by a truck, I don't want my clients stuck.