Renting and leasing of recreational and sports goods (PKD 77.21.Z)
This subclass covers the renting and leasing of recreational and sports equipment, for example:
- pleasure boats, houseboats, canoes, sailboats and yachts, without crew,
- bicycles, including electrically assisted bicycles,
- skis.
This subclass excludes:
- renting of pleasure boats and yachts with crew, classified in 50.10.Z, 50.30.Z,
- provision of short-term accommodation in "houseboats", classified in 55.20.Z,
- renting of "houseboats" that are the main place of residence, classified in 68.20.Z,
- renting of video tapes and discs, classified in 77.22.Z,
- renting of other personal and household goods, classified in 77.22.Z,
- renting and leasing of water passenger or freight transport equipment (for example boats, ships, hovercraft, without crew), classified in 77.34.Z,
- renting of recreational and leisure equipment that forms an integral part of recreation facilities, classified in 93.29.A, 93.29.B.
Industry statistics (2025)
Number of companies
Companies
62,104
Companies (primary PKD)
3,264
Companies with financials
293
Business turnover
Legal structure
Legal formShare of companiesNumber of companies
- JDG81.4%2,657
- Sp. z o.o.14.9%485
- Association1.2%40
- Sp. j.1.0%32
- Foundation0.9%30
- Sp. k.0.3%10
- S.A.0.1%4
- Cooperative0.1%4
- Other0.0%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 20.14m | USD 875.00k | |
| 2 | sp. z o.o. | USD 13.44m | USD 1.00m | |
| 3 | sp. z o.o. | USD 13.27m | USD 67.10k | |
| 4 | sp. z o.o. | USD 12.48m | USD 1.22m | |
| 5 | Branch (foreign co.) | USD 6.99m | USD -933.73k | |
| 6 | sp. z o.o. | USD 4.45m | USD -4.89m | |
| 7 | sp. z o.o. | USD 2.40m | USD 829.29k | |
| 8 | sp. z o.o. | USD 2.01m | USD 600.65k | |
| 9 | sp. z o.o. | USD 1.85m | USD 138.73k | |
| 10 | sp. z o.o. | USD 1.78m | USD 8.28k |
Fastest-growing companies
| # | Company | Legal form | Revenue | Y/Y growth |
|---|---|---|---|---|
| 1 | sp. z o.o. | USD 387.28k | +511.8% y/y | |
| 2 | sp. z o.o. | USD 1.85m | +296.8% y/y | |
| 3 | sp. z o.o. | USD 360.70k | +279.3% y/y | |
| 4 | Foundation | USD 162.35k | +192.3% y/y | |
| 5 | sp. z o.o. | USD 4.45m | +187.2% y/y | |
| 6 | Foundation | USD 526.01k | +134.1% y/y | |
| 7 | sp. z o.o. | USD 210.90k | +127.6% y/y | |
| 8 | Foundation | USD 278.46k | +102.6% y/y | |
| 9 | sp. z o.o. | USD 1.44m | +90.9% y/y | |
| 10 | sp. z o.o. | USD 487.90k | +82.8% y/y |
Stock market
No companies from this industry are listed.
Related PKD codes in division 77
FAQ
The primary industry for 3,264 companies is renting and leasing of recreational and sports goods. 293 entities have filed financial statements.
So far in 2026, 325 new companies with PKD 77.21.Z have been registered. In all of 2025, there were 363 such companies.
So far in 2026, 61 companies with PKD 77.21.Z have been deregistered. In all of 2025, there were 22 such companies.
In 2025, the median revenue for PKD 77.21.Z was USD 48.10k and the mean revenue was USD 563.62k, based on 196 financial statements. Averages and medians include only companies that file financial statements, excluding sole proprietorships.
Yes, in 2025, the median net profit was USD 479.00, down from 2024 (USD 1.17k). Among all 674 industries in Poland, PKD 77.21.Z ranks 540th, placing it among the weakest 20%.
The most common legal form for PKD 77.21.Z is a sole proprietorship, used by 2,657 companies in this industry (81.4% of the total). In second place is sp. z o.o. (485 companies, 14.9%), and in third place – an association (40 companies, 1.2%).

