Compabase

Manufacture of sports goods (PKD 32.30.Z)

This subclass includes the production of sports and athletic articles (excluding clothing and footwear). This subclass includes the production of articles and equipment for practising sports and games outdoors and indoors, made of any material, for example:

  • hard, soft and inflatable balls,
  • rackets, bats, golf clubs,
  • skis, bindings and ski poles,
  • ski boots (including cross-country ski boots), snowboard boots,
  • windsurfing boards, surfboards and water-skis,
  • equipment for sport fishing, including landing nets,
  • decoys and similar hunting or shooting accessories,
  • articles and equipment for mountain climbing,
  • sports gloves made of tanned leather or secondary leather,
  • swimming pools and paddling pools,
  • skates, roller skates,
  • bows and crossbows,
  • gymnastic and athletic equipment used in fitness clubs,
  • metal weights for weightlifting.

This subclass excludes:

  • production of boat sails, classified in 13.96.Z,
  • production of sports clothing, classified in 14.29.Z,
  • production of saddlery and harness, whips, riding crops and riding equipment, classified in 15.12.Z,
  • production of sports footwear, classified in 15.20.Z,
  • production of rubber diving suits and wetsuits, classified in 22.12.Z,
  • production of headgear (excluding protective headgear) of plastics, classified in 22.26.Z,
  • production of sporting, hunting or target-shooting weapons and ammunition, classified in 25.30.Z,
  • production of sports vehicles other than bobsleighs and toboggans, classified in the relevant subclasses of divisions 29 and 30,
  • production of pleasure and sports boats, classified in 30.12.Z,
  • production of billiard tables, classified in 32.40.Z,
  • production of ear and nose plugs (for example for protection while swimming and against noise), classified in 32.99.Z,
  • production of protective headgear, classified in 32.99.Z,
  • repair of sports equipment, classified in 95.29.Z.

Industry statistics (2025)

Number of companies

Companies (primary PKD)
343
Companies (secondary PKD)
2,624
Companies with financials
192

Legal structure

Legal formShare of companiesNumber of companies
  • Sp. z o.o.81.9%281
  • Sp. k.5.8%20
  • Sp. j.5.5%19
  • Foundation2.0%7
  • P.S.A.1.5%5
  • Other1.5%5
  • S.A.1.2%4
  • Association0.3%1

Financial results

Median revenue

Ranking

Median revenue compared with other PKD codes.

Top companies by revenue

#CompanyLegal formRevenueNet profit
1sp. z o.o.$14.83M$427.72k
2sp. z o.o.$8.66M$639.78k
3sp. z o.o.$6.25M$566.17k
4sp. z o.o.$6.16M$0.00
5sp. z o.o.$5.69M-$113.46k
6S.K.A.$5.34M$895.49k
7sp. k.$3.07M$637.17k
8sp. z o.o.$2.56M$43.61k
9sp. z o.o.$2.51M$210.03k
10sp. z o.o.$2.13M$60.66k

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