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
6,979
Companies (primary PKD)
689
Companies with financials
196
Business turnover
Legal structure
Legal formShare of companiesNumber of companies
- JDG49.9%344
- Sp. z o.o.41.1%283
- Sp. k.2.8%19
- Sp. j.2.8%19
- Foundation1.2%8
- P.S.A.0.7%5
- Other0.7%5
- S.A.0.6%4
- Association0.1%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 | sp. z o.o. | USD 14.83m | USD 427.72k | |
| 2 | sp. z o.o. | USD 13.52m | USD 1.33m | |
| 3 | sp. z o.o. | USD 13.20m | USD 259.54k | |
| 4 | sp. z o.o. + limited partnership | USD 12.56m | USD 1.27m | |
| 5 | sp. z o.o. | USD 8.85m | USD 131.19k | |
| 6 | sp. z o.o. | USD 8.66m | USD 639.78k | |
| 7 | sp. k. | USD 7.84m | USD 1.85m | |
| 8 | sp. z o.o. | USD 7.14m | USD 726.30k | |
| 9 | sp. z o.o. | USD 6.25m | USD 566.17k | |
| 10 | sp. z o.o. | USD 6.16m | USD 0.00 |
Fastest-growing companies
| # | Company | Legal form | Revenue | Y/Y growth |
|---|---|---|---|---|
| 1 | sp. z o.o. | USD 1.26m | +326.3% y/y | |
| 2 | sp. z o.o. | USD 2.51m | +69.7% y/y | |
| 3 | sp. z o.o. | USD 658.18k | +66.5% y/y | |
| 4 | sp. z o.o. | USD 832.74k | +55.5% y/y | |
| 5 | sp. z o.o. + limited partnership | USD 12.56m | +44.9% y/y | |
| 6 | sp. k. | USD 7.84m | +40.9% y/y | |
| 7 | sp. z o.o. | USD 4.72m | +33.2% y/y | |
| 8 | sp. z o.o. | USD 2.13m | +26.6% y/y | |
| 9 | sp. k. | USD 3.07m | +25.9% y/y | |
| 10 | sp. z o.o. | USD 5.23m | +24.4% y/y |
Stock market
No companies from this industry are listed.
Related PKD codes in division 32
FAQ
The primary industry for 689 companies is manufacture of sports goods. 196 entities have filed financial statements.
So far in 2026, 33 new companies with PKD 32.30.Z have been registered. In all of 2025, there were 46 such companies.
So far in 2026, 10 companies with PKD 32.30.Z have been deregistered. In all of 2025, there were 11 such companies.
In 2025, the median revenue for PKD 32.30.Z was USD 292.31k and the mean revenue was USD 1.65m, based on 117 financial statements. Averages and medians include only companies that file financial statements, excluding sole proprietorships.
Yes, in 2025, the median net profit was USD 1.60k, down from 2024 (USD 6.79k). Among all 674 industries in Poland, PKD 32.30.Z ranks 347th, placing it among the weakest 49%.
The most common legal form for PKD 32.30.Z is a sole proprietorship, used by 344 companies in this industry (49.9% of the total). In second place is sp. z o.o. (283 companies, 41.1%), and in third place – sp. j. (19 companies, 2.8%).





