Manufacture of games and toys (PKD 32.40.Z)
This subclass includes:
- production of dolls, doll clothing and accessories,
- production of action figures,
- production of toy animals,
- production of riding toys on wheels, including two- and three-wheeled bicycles of plastics,
- production of toy musical instruments,
- production of playing cards,
- production of games and toys of paper or paperboard,
- production of board games and similar games,
- production of electronic board games,
- production of models (to scale) and similar toy models, electric trains, construction sets and the like,
- production of games machines, including gambling machines,
- production of billiard tables and special tables for casino games and the like,
- production of equipment for parlour, table or indoor games,
- production of puzzles and similar articles,
- production of toy drones,
- production of textile toys.
This subclass excludes:
- production of video game consoles, classified in 26.40.Z,
- production of civilian unmanned aerial vehicles (drones), classified in 30.31.Z,
- production of bicycles, classified in 30.92.Z,
- production of accessories for magic tricks and jokes, classified in 32.99.Z,
- writing and publishing of video game software for consoles, classified in 58.21.Z, 62.10.A. włączając dentystyczne
Industry statistics (2025)
Number of companies
Companies
15,060
Companies (primary PKD)
1,174
Companies with financials
236
Business turnover
Legal structure
Legal formShare of companiesNumber of companies
- JDG59.1%694
- Sp. z o.o.30.0%352
- Foundation4.3%50
- Sp. k.1.7%20
- S.A.1.6%19
- Sp. j.1.3%15
- P.S.A.0.6%7
- Other0.6%7
- Association0.5%6
- Cooperative0.2%2
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 117.40m | USD 14.65m | |
| 2 | S.A. | USD 70.19m | USD -3.78m | |
| 3 | sp. z o.o. | USD 59.20m | USD 12.82m | |
| 4 | S.A. | USD 27.98m | USD 646.33k | |
| 5 | sp. z o.o. | USD 16.20m | USD 2.25m | |
| 6 | European company (SE) | USD 15.69m | USD 211.75k | |
| 7 | sp. z o.o. | USD 12.87m | USD 2.31m | |
| 8 | sp. z o.o. | USD 12.80m | USD 1.02m | |
| 9 | sp. z o.o. | USD 11.49m | USD 286.02k | |
| 10 | sp. z o.o. | USD 11.41m | USD 272.05k |
Fastest-growing companies
| # | Company | Legal form | Revenue | Y/Y growth |
|---|---|---|---|---|
| 1 | sp. z o.o. | USD 5.29m | +1,216.7% y/y | |
| 2 | sp. z o.o. + limited partnership | USD 11.08m | +318.1% y/y | |
| 3 | sp. z o.o. | USD 916.98k | +214.3% y/y | |
| 4 | sp. z o.o. | USD 1.26m | +201.4% y/y | |
| 5 | sp. z o.o. | USD 5.32m | +122.2% y/y | |
| 6 | sp. z o.o. | USD 681.19k | +105.5% y/y | |
| 7 | sp. z o.o. | USD 16.20m | +93.3% y/y | |
| 8 | sp. z o.o. | USD 5.07m | +93.1% y/y | |
| 9 | sp. z o.o. | USD 785.17k | +88.8% y/y | |
| 10 | sp. z o.o. | USD 1.53m | +83.9% y/y |
Stock market
5 companies from this industry are listed.
| Company | Ticker | Market | Price | Change | Market cap |
|---|---|---|---|---|---|
| CIG | GPW Main Market | PLN 2.48 | +1.22% | USD 135.67m | |
| OML | GPW Main Market | PLN 2.43 | -1.22% | USD 40.32m | |
| RSG | NewConnect | PLN 4.80 | -4.00% | USD 1.78m | |
| IMR | NewConnect | PLN 0.04 | -26.80% | USD 1.46m | |
| END | NewConnect | PLN 4.40 | +0.46% | USD 251.90k |
Related PKD codes in division 32
FAQ
The primary industry for 1,174 companies is manufacture of games and toys. 236 entities have filed financial statements.
So far in 2026, 58 new companies with PKD 32.40.Z have been registered. In all of 2025, there were 75 such companies.
So far in 2026, 18 companies with PKD 32.40.Z have been deregistered. In all of 2025, there were 18 such companies.
In 2025, the median revenue for PKD 32.40.Z was USD 163.94k and the mean revenue was USD 3.90m, based on 125 financial statements. Averages and medians include only companies that file financial statements, excluding sole proprietorships.
Yes, in 2025, the median net profit was USD 1.27k, an improvement on 2024 (USD -688.00). Among all 674 industries in Poland, PKD 32.40.Z ranks 597th, placing it among the weakest 11%.
The most common legal form for PKD 32.40.Z is a sole proprietorship, used by 694 companies in this industry (59.1% of the total). In second place is sp. z o.o. (352 companies, 30.0%), and in third place – a foundation (50 companies, 4.3%).









