Financial leasing (PKD 64.91.Z)
This subclass includes:
- activities related to finance leasing, an agreement under which the lessor, as the legal owner of the asset, transfers the risks and benefits arising from ownership of the asset to the lessee. Under finance leasing, the lessor is deemed to grant the lessee a loan, in connection with which the lessee acquires all economic benefits and risks associated with the lease. The leased item is then recognised in the lessee's balance sheet, rather than the lessor's; the corresponding loan is recognised as an asset of the lessor and a liability of the lessee.
- finance leasing of durable goods (for example vehicles).
This subclass excludes:
- operating leasing, depending on the type of leased goods, classified in the relevant subclasses of division 77.
Industry statistics (2025)
Number of companies
Companies (primary PKD)
479
Companies (secondary PKD)
18,298
Companies with financials
187
Legal structure
Legal formShare of companiesNumber of companies
- Sp. z o.o.75.6%362
- S.A.7.3%35
- Sp. k.5.0%24
- Sp. j.3.5%17
- Other1.3%6
- P.S.A.0.6%3
- Foundation0.2%1
Financial results
Median revenue
Ranking
Median revenue compared with other PKD codes.
Top companies by revenue
| # | Company | Legal form | Revenue | Net profit |
|---|---|---|---|---|
| 1 | sp. z o.o. | $84.71M | $5.80M | |
| 2 | sp. z o.o. | $59.02M | $852.08k | |
| 3 | sp. z o.o. | $54.49M | $10.07M | |
| 4 | sp. z o.o. | $52.23M | $2.97M | |
| 5 | sp. z o.o. | $46.81M | $2.75M | |
| 6 | S.A. | $43.35M | $2.07M | |
| 7 | sp. z o.o. | $13.78M | $522.59k | |
| 8 | sp. z o.o. | $10.62M | $11.71k | |
| 9 | sp. z o.o. | $8.03M | $737.82k | |
| 10 | sp. z o.o. | $5.27M | -$230.98k |
Related PKD codes in this division
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