Very few companies will publicly attribute attacks to a specific government - both because it is hard and because of potential political blowback.
I would confidently say that the top 50 countries by GDP have a solid offensive capability. Some, like Japan, have very specific interests that don't align with what makes the news.
At some point you start getting in to the territory of Hacking Team, NSO Group, Gamma, VASTech, etc. Effectively combining the resources of many smaller governments in to a for-hire enterprise that can provide near-nation-state capabilities.
I would confidently say that the top 50 countries by GDP have a solid offensive capability. Some, like Japan, have very specific interests that don't align with what makes the news.
At some point you start getting in to the territory of Hacking Team, NSO Group, Gamma, VASTech, etc. Effectively combining the resources of many smaller governments in to a for-hire enterprise that can provide near-nation-state capabilities.
Here is a list of well known attributions of groups to get you started: https://docs.google.com/spreadsheets/u/1/d/1H9_xaxQHpWaa4O_S...