Gambling and betting activities (PKD division 92)2007
This division includes:
- activities of establishments such as gaming casinos, bingo halls, betting offices, slot machine gaming halls,
- activities related to games of chance,
- activities related to mutual betting (totalizators and bookmaking),
- activities related to card games: black jack, poker and baccarat, if played for cash or in-kind prizes,
- activities related to slot machine games.
This division excludes:
- making amusement games machines available for use, for a fee, classified in 93.29.B.
Industry statistics (2025)
Number of companies
Companies
24,655
Companies (primary PKD)
523
Companies with financials
154
Business turnover
Legal structure
Legal formShare of companiesNumber of companies
- Sp. z o.o.45.0%730
- JDG20.1%326
- Association19.9%323
- Foundation5.0%81
- Sp. j.4.2%68
- S.A.3.5%56
- Cooperative0.8%13
- Other0.8%13
- Sp. k.0.7%12
- P.S.A.0.1%1
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 | sp. z o.o. | USD 623.63m | USD 533.98k | |
| 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 142.38m | +633.9% y/y | |
| 2 | sp. z o.o. | USD 19.91m | +578.4% y/y | |
| 3 | sp. z o.o. | USD 160.07m | +179.1% y/y | |
| 4 | sp. z o.o. | USD 2.68m | +121.8% y/y | |
| 5 | sp. z o.o. | USD 36.77m | +78.6% y/y | |
| 6 | sp. z o.o. | USD 4.47m | +63.7% y/y | |
| 7 | sp. z o.o. | USD 70.58m | +60.2% y/y | |
| 8 | sp. z o.o. | USD 9.64m | +54.5% y/y | |
| 9 | Association | USD 401.06k | +43.5% y/y | |
| 10 | sp. z o.o. | USD 15.28m | +43.1% y/y |
Stock market
No companies from this industry are listed.
PKD codes in division 92
FAQ
The primary industry for 523 companies is gambling and betting activities. 154 entities have filed financial statements.
In 2024, 25 new companies with PKD 92 were registered. In all of 2023, there were 10 such companies.
In 2024, 6 companies with PKD 92 were deregistered. In all of 2023, there were 12 such companies.
In 2025, the median revenue for PKD 92 was USD 289.59k and the mean revenue was USD 376.15m, based on 69 financial statements. Averages and medians include only companies that file financial statements, excluding sole proprietorships.
Yes, in 2025, the median net profit was USD 7.35k, an improvement on 2024 (USD 4.42k). Among all 678 PKD divisions in Poland, it ranks 546th, placing it among the weakest 19%.
The most common legal form for PKD 92 is sp. z o.o., used by 730 companies in this industry (45.0% of the total). In second place is a sole proprietorship (326 companies, 20.1%), and in third place â an association (323 companies, 19.9%).







