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
262,763
Companies (primary PKD)
79,488
Companies with financials
12,842
Business turnover
Legal structure
Legal formShare of companiesNumber of companies
- JDG65.8%58,427
- Sp. z o.o.25.5%22,676
- S.A.1.8%1,630
- Sp. j.1.8%1,569
- Sp. k.1.6%1,459
- Cooperative1.0%906
- Other0.5%480
- P.S.A.0.2%215
- Foundation0.1%119
- Association0.1%53
- Sp. p.0.0%13
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 16.68bn | USD 1.67bn | |
| 2 | S.A. | USD 9.62bn | USD 2.56bn | |
| 3 | S.A. | USD 5.51bn | USD 1.73bn | |
| 4 | S.A. | USD 5.34bn | USD 1.68bn | |
| 5 | S.A. | USD 4.67bn | USD 885.89m | |
| 6 | S.A. | USD 4.07bn | USD 1.16bn | |
| 7 | S.A. | USD 2.74bn | USD 300.45m | |
| 8 | S.A. | USD 2.73bn | USD 764.44m | |
| 9 | S.A. | USD 2.07bn | USD 591.76m | |
| 10 | S.A. | USD 1.55bn | USD 169.66m |
Fastest-growing companies
| # | Company | Legal form | Revenue | Y/Y growth |
|---|---|---|---|---|
| 1 | S.K.A. | USD 167.69m | +113,934.6% y/y | |
| 2 | sp. z o.o. | USD 260.93m | +98,431.8% y/y | |
| 3 | sp. z o.o. | USD 98.12m | +47,672.4% y/y | |
| 4 | S.A. | USD 230.88m | +19,010.1% y/y | |
| 5 | S.A. | USD 124.67m | +8,058.9% y/y | |
| 6 | sp. z o.o. | USD 127.08m | +6,006.8% y/y | |
| 7 | sp. z o.o. | USD 5.30m | +3,482.4% y/y | |
| 8 | sp. z o.o. | USD 8.48m | +2,993.7% y/y | |
| 9 | sp. k. | USD 31.87m | +2,869.4% y/y | |
| 10 | sp. z o.o. | USD 8.79m | +2,663.6% y/y |
Stock market
61 companies from this industry are listed.
| Company | Ticker | Market | Price | Change | Market cap |
|---|---|---|---|---|---|
| INTL | GlobalConnect | PLN 342.90 | -1.55% | USD 432.40bn | |
| PKO | GPW Main Market | PLN 118.24 | -1.20% | USD 36.95bn | |
| EBP | GPW Main Market | PLN 760.60 | -1.48% | USD 19.43bn | |
| PEO | GPW Main Market | PLN 268.70 | -0.78% | USD 17.63bn | |
| PZU | GPW Main Market | PLN 69.82 | -0.46% | USD 15.07bn | |
| MBK | GPW Main Market | PLN 1,391.00 | -1.24% | USD 14.80bn | |
| ING | GPW Main Market | PLN 453.80 | +1.11% | USD 14.76bn | |
| MIL | GPW Main Market | PLN 21.74 | -0.41% | USD 6.59bn | |
| BNP | GPW Main Market | PLN 163.80 | +0.49% | USD 6.06bn | |
| ENG | GPW Main Market | PLN 27.45 | +0.37% | USD 4.74bn | |
| ALR | GPW Main Market | PLN 130.00 | -1.89% | USD 4.24bn | |
| XTB | GPW Main Market | PLN 138.56 | -5.37% | USD 4.07bn | |
| BHW | GPW Main Market | PLN 120.00 | 0.00% | USD 3.92bn | |
| GPW | GPW Main Market | PLN 99.90 | +0.65% | USD 1.05bn | |
| DVL | GPW Main Market | PLN 8.80 | -1.35% | USD 1.03bn | |
| MUR | GPW Main Market | PLN 37.15 | +1.09% | USD 378.93m | |
| MCI | GPW Main Market | PLN 27.00 | +0.37% | USD 354.11m | |
| BOS | GPW Main Market | PLN 10.22 | -0.58% | USD 237.48m | |
| QRS | GPW Main Market | PLN 12.18 | -0.16% | USD 153.98m | |
| VOT | GPW Main Market | PLN 45.30 | +0.33% | USD 135.90m | |
| MSZ | GPW Main Market | PLN 7.02 | +5.09% | USD 120.49m | |
| LKD | GPW Main Market | PLN 22.80 | -0.87% | USD 102.60m | |
| IPE | GPW Main Market | PLN 8.98 | +2.51% | USD 67.21m | |
| SKH | GPW Main Market | PLN 38.20 | -0.52% | USD 65.11m |
FAQ
The primary industry for 79,488 companies is financial and insurance activities. 12,842 entities have filed financial statements.
So far in 2026, 4,417 new companies with PKD L have been registered. In all of 2025, there were 5,009 such companies.
So far in 2026, 946 companies with PKD L have been deregistered. In all of 2025, there were 711 such companies.
In 2025, the median revenue for PKD L was USD 149.62k and the mean revenue was USD 10.58m, based on 7,669 financial statements. Averages and medians include only companies that file financial statements, excluding sole proprietorships.
Yes, in 2025, the median net profit was USD 7.49k, an improvement on 2024 (USD 5.56k). Among all 88 PKD sections in Poland, it ranks 51st, placing it among the weakest 42%.
The most common legal form for PKD L is a sole proprietorship, used by 58,427 companies in this industry (65.8% of the total). In second place is sp. z o.o. (22,676 companies, 25.5%), and in third place – S.A. (1,630 companies, 1.8%).


























