Activities of sports clubs (PKD 93.12.Z)
The classification of sports clubs (which are usually non-profit entities) under division 93 is justified by the predominant purpose of the activity carried on, namely to provide their members with the opportunity to practise sport. Educational activities, training and the sale of advertising space or other services related to the activities of sports clubs are treated as ancillary activities in relation to the predominant purpose of the activity carried on.
This subclass includes:
- activities of professional or amateur sports clubs, for example:
- football clubs,
- bowling clubs,
- swimming clubs,
- golf clubs,
- boxing clubs,
- winter sports clubs,
- chess clubs,
- athletics clubs,
- shooting clubs,
- e-sports clubs,
- card game clubs (for example bridge clubs),
- organisation and conduct of sports events for professional or amateur athletes by sports clubs, in their own outdoor or indoor sports facilities,
- sports training or other services related to the activities of sports clubs.
This subclass excludes:
- sports instruction provided by individual teachers/trainers, classified in 85.51.Z,
- activities of sports facilities, classified in 93.11.Z,
- activities of individual athletes, referees, timekeepers and the like, classified in 93.19.Z,
- activities of individual e-sports participants operating on their own account, classified in 93.19.Z,
- activities of sports federations, classified in 93.19.Z.
Industry statistics (2025)
Number of companies
Companies
8,736
Companies (primary PKD)
2,309
Companies with financials
1,442
Business turnover
Legal structure
Legal formShare of companiesNumber of companies
- Association56.3%1,300
- Sp. z o.o.23.0%532
- Foundation11.4%264
- S.A.7.2%166
- JDG0.7%16
- Other0.6%14
- P.S.A.0.3%6
- Sp. k.0.2%5
- Sp. j.0.1%3
- Cooperative0.1%3
Financial results
Median revenue
Ranking
Median revenue compared with other PKD codes.
Top companies by revenue
| # | Company | Legal form | Revenue | Net profit |
|---|---|---|---|---|
| 1 | S.A. | USD 58.86m | USD -2.12m | |
| 2 | S.A. | USD 36.92m | USD -2.69m | |
| 3 | S.A. | USD 35.57m | USD 1.29m | |
| 4 | S.A. | USD 30.82m | USD 8.38m | |
| 5 | S.A. | USD 21.02m | USD -2.45m | |
| 6 | S.A. | USD 17.21m | USD -2.31m | |
| 7 | S.A. | USD 16.55m | USD 786.28k | |
| 8 | sp. z o.o. | USD 16.54m | USD 930.75k | |
| 9 | S.A. | USD 16.25m | USD -336.50k | |
| 10 | S.A. | USD 16.12m | USD 120.54k |
Fastest-growing companies
| # | Company | Legal form | Revenue | Y/Y growth |
|---|---|---|---|---|
| 1 | S.A. | USD 2.24m | +807.3% y/y | |
| 2 | sp. z o.o. | USD 1.23m | +626.7% y/y | |
| 3 | Foundation | USD 1.14m | +311.4% y/y | |
| 4 | sp. z o.o. | USD 587.95k | +217.4% y/y | |
| 5 | Association | USD 1.46m | +212.1% y/y | |
| 6 | sp. z o.o. | USD 571.82k | +211.0% y/y | |
| 7 | Association | USD 423.86k | +211.0% y/y | |
| 8 | Association | USD 759.46k | +193.7% y/y | |
| 9 | Association | USD 370.48k | +184.6% y/y | |
| 10 | Foundation | USD 527.39k | +182.5% y/y |
Stock market
1 company from this industry is listed.
| Company | Ticker | Market | Price | Change | Market cap |
|---|---|---|---|---|---|
| RCW | NewConnect | PLN 0.39 | 0.00% | USD 7.90m |
