Sports activities and amusement and recreation activities (PKD division 93)
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 (primary PKD)
10,688
Companies (secondary PKD)
78,371
Companies with financials
5,341
Legal structure
Legal formShare of companiesNumber of companies
- Sp. z o.o.58.2%6,181
- Association21.5%2,283
- Foundation10.4%1,105
- Sp. j.3.0%319
- Sp. k.2.5%265
- S.A.2.4%251
- Cooperative0.8%89
- Other0.7%77
- P.S.A.0.3%34
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. | $87.58M | -$250k | |
| 2 | sp. z o.o. | $70.20M | $8.97M | |
| 3 | Budgetary institution | $60.89M | -$746k | |
| 4 | S.A. | $58.86M | -$2.12M | |
| 5 | sp. z o.o. | $50.14M | $17.51M | |
| 6 | S.A. | $41.31M | $100.52M | |
| 7 | sp. z o.o. | $39.41M | $11.82M | |
| 8 | S.A. | $36.92M | -$2.69M | |
| 9 | S.A. | $35.57M | $1.29M | |
| 10 | sp. z o.o. | $34.17M | $5.56M |
PKD codes in this division
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