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 (primary PKD)
16,991
Companies (secondary PKD)
112,246
Companies with financials
7,858
Legal structure
Legal formShare of companiesNumber of companies
- Sp. z o.o.56.1%9,527
- Association19.7%3,343
- Foundation14.6%2,481
- Sp. j.3.0%516
- Sp. k.2.2%373
- S.A.2.0%341
- Cooperative1.0%176
- Other0.9%159
- P.S.A.0.3%50
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. | $22.45B | $164.91M | |
| 2 | S.A. | $751.25M | $67k | |
| 3 | S.A. | $614.34M | $2.23M | |
| 4 | S.A. | $164.07M | $53.84M | |
| 5 | sp. z o.o. | $142.38M | -$3.57M | |
| 6 | sp. z o.o. | $110.57M | $15k | |
| 7 | sp. z o.o. | $107.24M | $12.80M | |
| 8 | S.A. | $87.58M | -$250k | |
| 9 | sp. z o.o. | $70.20M | $8.97M | |
| 10 | sp. z o.o. | $67.43M | $1.96M |
