Theatrical activities (PKD 90.20.B)
This subclass includes:
- activities of theatres, including drama, puppet and musical theatres, operas, operettas, ballet companies, dance theatres and other musical theatres.
This subclass excludes:
- publishing of texts and photographs and other content by influencers or bloggers, excluding video recordings, classified in 58.19.Z,
- production of video recordings and audiovisual recordings, classified in 59.11.Z,
- activities of artistic agents or agencies acting on behalf of individual artists, classified in 74.99.Z,
- activities of casting offices and agencies, classified in 78.10.Z,
- intermediation in the reservation of tickets for theatre events, classified in 82.40.Z,
- activities of bloggers who are not publishers of their own content, classified in 90.11.Z,
- activities of independent performing artists, classified in 90.20.C.
Industry statistics (2025)
Number of companies
Companies
3,338
Companies (primary PKD)
233
Companies with financials
13
Business turnover
Legal structure
Legal formShare of companiesNumber of companies
- JDG82.0%191
- Foundation9.0%21
- Sp. z o.o.8.2%19
- Association0.9%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 | Foundation | USD 684.34k | USD 94.62k | |
| 2 | sp. z o.o. | USD 657.70k | USD 125.69k | |
| 3 | sp. z o.o. | USD 452.60k | USD -188.70k | |
| 4 | Foundation | USD 33.31k | USD 6.59k | |
| 5 | Foundation | USD 30.49k | USD -26.07k | |
| 6 | Foundation | USD 12.20k | USD 0.00 | |
| 7 | Foundation | USD 3.52k | USD 288.75 | |
| 8 | Foundation | USD 2.22k | USD 1.63k | |
| 9 | sp. z o.o. | USD 753.12 | USD -23.23k | |
| 10 | sp. z o.o. | USD 250.00 | USD -13.50k |
Fastest-growing companies
| # | Company | Legal form | Revenue | Y/Y growth |
|---|---|---|---|---|
| 1 | Foundation | USD 684.34k | +57.5% y/y | |
| 2 | sp. z o.o. | USD 452.60k | +6.7% y/y |
Stock market
No companies from this industry are listed.
Related PKD codes in division 90
FAQ
The primary industry for 233 companies is theatrical activities. 13 entities have filed financial statements.
So far in 2026, 25 new companies with PKD 90.20.B have been registered. In all of 2025, there were 40 such companies.
So far in 2026, 2 companies with PKD 90.20.B have been deregistered. In all of 2025, there were 2 such companies.
In 2025, the median revenue for PKD 90.20.B was USD 12.26k and the mean revenue was USD 171.45k, based on 11 financial statements. Averages and medians include only companies that file financial statements, excluding sole proprietorships.
Yes, in 2025, the median net profit was USD 75.00, an improvement on 2023 (USD -4.46k). Among all 674 industries in Poland, PKD 90.20.B ranks 541st, placing it among the weakest 20%.
The most common legal form for PKD 90.20.B is a sole proprietorship, used by 191 companies in this industry (82.0% of the total). In second place is a foundation (21 companies, 9.0%), and in third place – sp. z o.o. (19 companies, 8.2%).