Sports activities and amusement and recreation activities (PKD division 93)2007
This division includes:
- sports activities understood as any form of physical activity undertaken occasionally or in an organised manner, with the aim of developing and improving physical fitness and mental well-being and forming social bonds or achieving results in competitions at all levels,
- activities in the field of recreation and entertainment,
- organisation of sports events.
This division excludes:
- activities related to the staging of dramatic works, music and other artistic activities (for example production of theatrical performances, concerts, opera, ballet and other stage productions), classified in the relevant subclasses of division 90,
- activities of all kinds of museums, activities related to archaeological sites and historic places and monuments, activities of libraries, archives, botanical and zoological gardens; activities in the protection of historic sites; activities of protected natural areas and sites; classified in the relevant subclasses of division 91.
Industry statistics (2025)
Number of companies
Companies
140,509
Companies (primary PKD)
25,451
Companies with financials
5,649
Business turnover
Legal structure
Legal formShare of companiesNumber of companies
- JDG59.4%15,791
- Sp. z o.o.23.8%6,326
- Association8.6%2,293
- Foundation4.3%1,133
- Sp. j.1.2%314
- S.A.0.9%250
- Sp. k.0.9%243
- Cooperative0.3%88
- Other0.3%77
- P.S.A.0.1%37
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 686.30m | USD 100.52m | |
| 2 | Association | USD 91.48m | USD 20.71m | |
| 3 | S.A. | USD 87.58m | USD -250.21k | |
| 4 | sp. z o.o. | USD 70.20m | USD 8.97m | |
| 5 | Budgetary institution | USD 60.89m | USD -745.61k | |
| 6 | sp. z o.o. | USD 59.57m | USD 4.55m | |
| 7 | S.A. | USD 58.86m | USD -2.12m | |
| 8 | sp. z o.o. | USD 50.14m | USD 17.51m | |
| 9 | sp. z o.o. | USD 39.41m | USD 11.82m | |
| 10 | sp. z o.o. | USD 38.16m | USD 1.79m |
Fastest-growing companies
| # | Company | Legal form | Revenue | Y/Y growth |
|---|---|---|---|---|
| 1 | sp. z o.o. | USD 7.33m | +5,331.8% y/y | |
| 2 | sp. z o.o. | USD 2.15m | +1,339.4% y/y | |
| 3 | S.A. | USD 2.24m | +807.3% y/y | |
| 4 | sp. z o.o. | USD 1.62m | +704.4% y/y | |
| 5 | sp. z o.o. | USD 1.23m | +626.7% y/y | |
| 6 | sp. z o.o. | USD 814.37k | +557.1% y/y | |
| 7 | sp. z o.o. | USD 1.16m | +526.7% y/y | |
| 8 | sp. z o.o. | USD 984.66k | +441.0% y/y | |
| 9 | sp. z o.o. | USD 1.56m | +432.4% y/y | |
| 10 | sp. z o.o. | USD 1.41m | +405.1% y/y |
Stock market
2 companies from this industry are listed.
| Company | Ticker | Market | Price | Change | Market cap |
|---|---|---|---|---|---|
| BFT | GPW Main Market | PLNÂ 5,100.00 | +0.39% | USD 4.21bn | |
| RCW | NewConnect | PLNÂ 0.39 | 0.00% | USD 7.90m |
PKD codes in division 93
FAQ
The primary industry for 25,451 companies is sports activities and amusement and recreation activities. 5,649 entities have filed financial statements.
In 2024, 2,278 new companies with PKD 93 were registered. In all of 2023, there were 1,863 such companies.
In 2024, 205 companies with PKD 93 were deregistered. In all of 2023, there were 161 such companies.
In 2025, the median revenue for PKD 93 was USD 118.05k and the mean revenue was USD 1.08m, based on 3,613 financial statements. Averages and medians include only companies that file financial statements, excluding sole proprietorships.
Yes, in 2025, the median net profit was USD 1.45k, an improvement on 2024 (USD 1.12k). Among all 674 PKD divisions in Poland, it ranks 503rd, placing it among the weakest 25%.
The most common legal form for PKD 93 is a sole proprietorship, used by 15,791 companies in this industry (59.4% of the total). In second place is sp. z o.o. (6,326 companies, 23.8%), and in third place â an association (2,293 companies, 8.6%).







