Manufacture of games and toys (PKD 32.40.Z)2007
Industry statistics (2025)
Number of companies
Companies
8,558
Companies (primary PKD)
685
Companies with financials
197
Business turnover
Legal structure
Legal formShare of companiesNumber of companies
- JDG47.0%322
- Sp. z o.o.41.6%285
- Foundation4.8%33
- S.A.2.2%15
- Sp. k.1.2%8
- P.S.A.1.0%7
- Sp. j.0.9%6
- Other0.6%4
- Association0.4%3
- Cooperative0.1%1
Financial results
Median revenue
Ranking
Median revenue compared with other PKD codes.
Top companies by revenue
| # | Company | Legal form | Revenue | Net profit |
|---|---|---|---|---|
| 1 | sp. z o.o. | USD 117.40m | USD 14.65m | |
| 2 | S.A. | USD 70.19m | USD -3.78m | |
| 3 | sp. z o.o. | USD 59.20m | USD 12.82m | |
| 4 | S.A. | USD 27.98m | USD 646.33k | |
| 5 | European company (SE) | USD 17.26m | USD 211.75k | |
| 6 | sp. z o.o. | USD 16.20m | USD 2.25m | |
| 7 | sp. z o.o. | USD 12.87m | USD 2.31m | |
| 8 | sp. z o.o. | USD 12.80m | USD 1.02m | |
| 9 | sp. z o.o. | USD 11.49m | USD 286.02k | |
| 10 | sp. z o.o. | USD 11.41m | USD 272.05k |
Fastest-growing companies
| # | Company | Legal form | Revenue | Y/Y growth |
|---|---|---|---|---|
| 1 | sp. z o.o. | USD 5.29m | +1,216.7% y/y | |
| 2 | sp. z o.o. + limited partnership | USD 11.08m | +318.1% y/y | |
| 3 | sp. z o.o. | USD 794.64k | +253.8% y/y | |
| 4 | sp. z o.o. | USD 916.98k | +214.3% y/y | |
| 5 | sp. z o.o. | USD 1.26m | +201.4% y/y | |
| 6 | sp. z o.o. | USD 5.32m | +122.2% y/y | |
| 7 | sp. z o.o. | USD 681.19k | +105.5% y/y | |
| 8 | sp. z o.o. | USD 16.20m | +93.3% y/y | |
| 9 | sp. z o.o. | USD 5.07m | +93.1% y/y | |
| 10 | Foundation | USD 340.07k | +88.8% y/y |
Stock market
No companies from this industry are listed.
Related PKD codes in division 32
FAQ
The primary industry for 685 companies is manufacture of games and toys. 197 entities have filed financial statements.
In 2024, 52 new companies with PKD 32.40.Z were registered. In all of 2023, there were 45 such companies.
In 2024, 1 company with PKD 32.40.Z were deregistered. In all of 2023, there were 6 such companies.
In 2025, the median revenue for PKD 32.40.Z was USD 177.67k and the mean revenue was USD 3.85m, based on 128 financial statements. Averages and medians include only companies that file financial statements, excluding sole proprietorships.
Yes, in 2025, the median net profit was USD 1.17k, an improvement on 2024 (USD -188.00). Among all 626 industries in Poland, PKD 32.40.Z ranks 579th, placing it among the weakest 7.5%.
The most common legal form for PKD 32.40.Z is a sole proprietorship, used by 322 companies in this industry (47.0% of the total). In second place is sp. z o.o. (285 companies, 41.6%), and in third place – a foundation (33 companies, 4.8%).









