Financial and insurance activities (PKD section L)
PKD divisions in this section
This section includes:
- activities related to financial services, insurance, and activities supporting financial services, regardless of the type of technology used to conduct those activities,
- activities of holding companies, companies raising financing on behalf of other entities, trusts, funds and similar financial entities (division 64), as well as activities in the area of reinsurance and pension funds (division 65). Three basic types of activity are classified in this section: pooling, raising and providing financial resources in the relevant subclasses of division 64, sharing/diversifying risk through underwriting/reinsurance of insurance and pension fund benefits in the relevant subclasses of division 65, and specialised service activities facilitating or supporting financial or insurance services in the relevant subclasses of division 66.
This section excludes:
- activities supporting financial activity that are not financial in nature (for example, IT support for banking activities).
Industry statistics (2025)
Number of companies
Companies (primary PKD)
30,345
Companies (secondary PKD)
160,350
Companies with financials
12,458
Legal structure
Legal formShare of companiesNumber of companies
- Sp. z o.o.74.4%22,564
- S.A.5.4%1,642
- Sp. j.5.2%1,586
- Sp. k.5.1%1,544
- Cooperative3.0%906
- Other1.6%482
- P.S.A.0.7%201
- Foundation0.4%120
- Association0.2%53
- Sp. p.0.0%13
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. | $1.70B | $587.89M | |
| 2 | sp. k. | $300.88M | $484k | |
| 3 | sp. z o.o. + limited partnership | $249.96M | $83k | |
| 4 | S.A. | $233.06M | $19.42M | |
| 5 | S.K.A. | $167.69M | $159.47M | |
| 6 | S.A. | $140.25M | $72.25M | |
| 7 | sp. z o.o. | $135.48M | $9.70M | |
| 8 | sp. k. | $130.88M | $1.11M | |
| 9 | S.A. | $129.57M | $3.95M | |
| 10 | sp. k. | $111.92M | $821k |
