Building of pleasure and sporting boats (PKD 30.12.Z)
This subclass includes:
- manufacture of inflatable boats and rafts, for sports and recreation,
- manufacture of sailboats, even if fitted with an engine,
- manufacture of motorboats,
- manufacture of hovercraft for recreational purposes,
- building of yachts,
- manufacture of personal watercraft,
- manufacture of other recreational and sporting boats, for example:
- kayaks, canoes, rowing boats, skiffs,
- factory conversion of recreational and sporting boats.
This subclass excludes:
- manufacture of parts of recreational and sporting boats:
- factory overhauls of engines for ships and recreational/sport boats, classified in 28.11.Z,
- manufacture of windsurfing boards and surfboards, classified in 32.30.Z,
- repair and maintenance of recreational and sporting boats, classified in 33.15.Z,
- rental of recreational and sailboats with crew, classified in 50.10.Z, 50.30.Z,
- rental of recreational boats and yachts without crew, classified in 77.21.Z.
Industry statistics (2025)
Number of companies
Companies
5,057
Companies (primary PKD)
688
Companies with financials
189
Business turnover
Legal structure
Legal formShare of companiesNumber of companies
- JDG49.1%338
- Sp. z o.o.44.3%305
- Sp. j.1.9%13
- Sp. k.1.5%10
- Foundation1.0%7
- S.A.0.9%6
- P.S.A.0.3%2
- Association0.3%2
- Cooperative0.1%1
- Other0.1%1
Financial results
The calculation excludes new companies that pull financial results down. Only firms with a filing in the previous year are included, so market trends are easier to read.
Median revenue
Ranking
Median revenue compared with other PKD codes.
Top companies by revenue
| # | Company | Legal form | Revenue | Net profit |
|---|---|---|---|---|
| 1 | S.A. | USD 266.91m | USD 34.12m | |
| 2 | sp. z o.o. | USD 165.04m | USD 4.86m | |
| 3 | sp. z o.o. | USD 136.08m | USD 8.50m | |
| 4 | sp. z o.o. | USD 121.65m | USD 1.50m | |
| 5 | sp. z o.o. | USD 62.96m | USD 1.29m | |
| 6 | sp. z o.o. | USD 52.01m | USD -2.85m | |
| 7 | sp. z o.o. | USD 45.46m | USD -720.95k | |
| 8 | sp. z o.o. | USD 22.02m | USD 427.91k | |
| 9 | sp. z o.o. + limited partnership | USD 17.81m | USD 149.80k | |
| 10 | sp. z o.o. | USD 14.57m | USD 527.63k |
Fastest-growing companies
| # | Company | Legal form | Revenue | Y/Y growth |
|---|---|---|---|---|
| 1 | sp. z o.o. | USD 808.15k | +152.9% y/y | |
| 2 | sp. z o.o. | USD 995.43k | +101.9% y/y | |
| 3 | sp. z o.o. | USD 540.64k | +77.7% y/y | |
| 4 | sp. z o.o. | USD 1.41m | +62.5% y/y | |
| 5 | sp. z o.o. | USD 1.74m | +49.5% y/y | |
| 6 | sp. z o.o. | USD 1.48m | +47.6% y/y | |
| 7 | sp. z o.o. | USD 2.18m | +45.5% y/y | |
| 8 | sp. z o.o. | USD 165.04m | +36.1% y/y | |
| 9 | sp. z o.o. | USD 5.83m | +28.0% y/y | |
| 10 | sp. z o.o. | USD 1.22m | +24.2% y/y |
Stock market
No companies from this industry are listed.
Related PKD codes in division 30
FAQ
The primary industry for 688 companies is building of pleasure and sporting boats. 189 entities have filed financial statements.
So far in 2026, 27 new companies with PKD 30.12.Z have been registered. In all of 2025, there were 33 such companies.
So far in 2026, 9 companies with PKD 30.12.Z have been deregistered. In all of 2025, there were 7 such companies.
In 2025, the median revenue for PKD 30.12.Z was USD 322.97k and the mean revenue was USD 9.32m, based on 110 financial statements. Averages and medians include only companies that file financial statements, excluding sole proprietorships.
No, in 2025, the median net result was USD -917.00, worse than in 2024 (USD 1.11k). Among all 674 industries in Poland, PKD 30.12.Z ranks 573rd, placing it among the weakest 15%.
The most common legal form for PKD 30.12.Z is a sole proprietorship, used by 338 companies in this industry (49.1% of the total). In second place is sp. z o.o. (305 companies, 44.3%), and in third place – sp. j. (13 companies, 1.9%).


