Arts, sports and recreation (PKD section S)
PKD divisions in this section
This section includes:
- activities of cultural and natural heritage sites,
- recreational activities (including the organisation of entertainment events) and gambling,
- service activities supporting the organisation of entertainment events and live performances.
Industry statistics (2025)
Number of companies
Companies
207,165
Companies (primary PKD)
36,332
Companies with financials
8,248
Business turnover
Legal structure
Legal formShare of companiesNumber of companies
- JDG66.2%33,500
- Sp. z o.o.19.1%9,690
- Association6.5%3,313
- Foundation5.0%2,512
- Sp. j.1.0%508
- Sp. k.0.7%348
- S.A.0.7%339
- Cooperative0.3%175
- Other0.3%155
- P.S.A.0.1%54
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 | sp. z o.o. | USD 22.46bn | USD 167.16m | |
| 2 | S.A. | USD 751.25m | USD 67.46k | |
| 3 | S.A. | USD 686.30m | USD 100.52m | |
| 4 | S.A. | USD 614.34m | USD 2.23m | |
| 5 | sp. z o.o. | USD 557.04m | USD 67.60k | |
| 6 | S.A. | USD 164.07m | USD 53.84m | |
| 7 | sp. z o.o. | USD 160.07m | USD 21.56m | |
| 8 | sp. z o.o. | USD 142.38m | USD -3.57m | |
| 9 | sp. z o.o. | USD 134.05m | USD 1.97m | |
| 10 | sp. z o.o. | USD 122.80m | USD 579.74k |
Fastest-growing companies
| # | Company | Legal form | Revenue | Y/Y growth |
|---|---|---|---|---|
| 1 | sp. z o.o. | USD 24.48m | +24,375.6% y/y | |
| 2 | sp. z o.o. | USD 7.33m | +5,331.8% y/y | |
| 3 | sp. z o.o. | USD 5.10m | +4,087.7% y/y | |
| 4 | sp. z o.o. | USD 1.89m | +1,875.7% y/y | |
| 5 | sp. z o.o. | USD 2.15m | +1,339.4% y/y | |
| 6 | Foundation | USD 4.28m | +1,188.4% y/y | |
| 7 | S.A. | USD 2.24m | +807.3% y/y | |
| 8 | sp. z o.o. + limited partnership | USD 1.15m | +723.1% y/y | |
| 9 | Association | USD 743.95k | +716.4% y/y | |
| 10 | sp. z o.o. | USD 1.62m | +704.4% y/y |
Stock market
3 companies from this industry are listed.
| Company | Ticker | Market | Price | Change | Market cap |
|---|---|---|---|---|---|
| BFT | GPW Main Market | PLN 5,100.00 | +0.39% | USD 4.21bn | |
| KLK | NewConnect | PLN 55.00 | +1.85% | USD 18.70m | |
| RCW | NewConnect | PLN 0.39 | 0.00% | USD 7.90m |
FAQ
The primary industry for 36,332 companies is arts, sports and recreation. 8,248 entities have filed financial statements.
So far in 2026, 3,767 new companies with PKD S have been registered. In all of 2025, there were 4,942 such companies.
So far in 2026, 418 companies with PKD S have been deregistered. In all of 2025, there were 224 such companies.
In 2025, the median revenue for PKD S was USD 100.10k and the mean revenue was USD 6.00m, based on 5,147 financial statements. Averages and medians include only companies that file financial statements, excluding sole proprietorships.
Yes, in 2025, the median net profit was USD 1.52k, an improvement on 2024 (USD 1.25k). Among all 88 PKD sections in Poland, it ranks 76th, placing it among the weakest 14%.
The most common legal form for PKD S is a sole proprietorship, used by 33,500 companies in this industry (66.2% of the total). In second place is sp. z o.o. (9,690 companies, 19.1%), and in third place – an association (3,313 companies, 6.5%).






