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
263,172
Companies (primary PKD)
79,705
Companies with financials
13,054
Business turnover
Legal structure
Legal formShare of companiesNumber of companies
- JDG65.9%58,634
- Sp. z o.o.25.5%22,666
- S.A.1.8%1,632
- Sp. j.1.8%1,569
- Sp. k.1.6%1,452
- Cooperative1.0%906
- Other0.5%479
- P.S.A.0.2%220
- Foundation0.1%117
- Association0.1%51
- 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 10.12bn | USD 2.67bn | |
| 2 | S.A. | USD 5.30bn | USD 1.69bn | |
| 3 | S.A. | USD 4.34bn | USD 1.16bn | |
| 4 | S.A. | USD 4.33bn | USD 886.83m | |
| 5 | S.A. | USD 3.33bn | USD 311.92m | |
| 6 | S.A. | USD 3.20bn | USD 764.44m | |
| 7 | S.A. | USD 2.73bn | USD 492.29m | |
| 8 | S.A. | USD 2.63bn | USD 279.33m | |
| 9 | S.A. | USD 2.56bn | USD 136.75m | |
| 10 | S.A. | USD 1.98bn | USD 587.89m |
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 98.12m | +47,672.4% y/y | |
| 3 | S.A. | USD 70.98m | +7,907.1% y/y | |
| 4 | sp. z o.o. | USD 37.11m | +5,598.4% y/y | |
| 5 | sp. z o.o. | USD 5.30m | +3,482.4% y/y | |
| 6 | sp. z o.o. | USD 8.48m | +2,993.7% y/y | |
| 7 | sp. k. | USD 31.87m | +2,869.4% y/y | |
| 8 | sp. z o.o. | USD 8.79m | +2,663.6% y/y | |
| 9 | Branch (foreign co.) | USD 10.28m | +2,653.3% y/y | |
| 10 | sp. z o.o. | USD 4.63m | +2,233.3% 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 117.36 | +1.31% | USD 36.68bn | |
| EBP | GPW Main Market | PLN 778.00 | -0.13% | USD 19.88bn | |
| PEO | GPW Main Market | PLN 267.20 | +1.60% | USD 17.53bn | |
| PZU | GPW Main Market | PLN 74.20 | +0.79% | USD 16.02bn | |
| MBK | GPW Main Market | PLN 1,433.50 | +2.06% | USD 15.25bn | |
| ING | GPW Main Market | PLN 458.80 | +0.48% | USD 14.92bn | |
| MIL | GPW Main Market | PLN 21.92 | +1.06% | USD 6.65bn | |
| BNP | GPW Main Market | PLN 166.60 | -0.12% | USD 6.16bn | |
| ENG | GPW Main Market | PLN 27.45 | +0.37% | USD 4.74bn | |
| ALR | GPW Main Market | PLN 134.25 | +1.55% | USD 4.38bn | |
| XTB | GPW Main Market | PLN 147.82 | +5.51% | USD 4.34bn | |
| BHW | GPW Main Market | PLN 120.80 | -0.49% | USD 3.95bn | |
| GPW | GPW Main Market | PLN 106.40 | +4.72% | USD 1.12bn | |
| DVL | GPW Main Market | PLN 8.87 | +1.37% | USD 1.04bn | |
| MUR | GPW Main Market | PLN 36.90 | +1.10% | USD 376.38m | |
| MCI | GPW Main Market | PLN 28.20 | +1.44% | USD 369.85m | |
| BOS | GPW Main Market | PLN 10.38 | +0.97% | USD 241.20m | |
| QRS | GPW Main Market | PLN 13.46 | +3.54% | USD 170.16m | |
| VOT | GPW Main Market | PLN 45.45 | +0.22% | USD 136.35m | |
| MSZ | GPW Main Market | PLN 6.71 | -0.15% | USD 115.17m | |
| LKD | GPW Main Market | PLN 24.00 | -1.64% | USD 108.00m | |
| SKH | GPW Main Market | PLN 40.80 | +0.49% | USD 69.54m | |
| IPE | GPW Main Market | PLN 8.76 | +1.39% | USD 65.56m |
FAQ
The primary industry for 79,705 companies is financial and insurance activities. 13,054 entities have filed financial statements.
So far in 2026, 4,516 new companies with PKD L have been registered. In all of 2025, there were 5,013 such companies.
So far in 2026, 951 companies with PKD L have been deregistered. In all of 2025, there were 715 such companies.
In 2025, the median revenue for PKD L was USD 158.13k and the mean revenue was USD 12.63m, based on 8,159 financial statements. Averages and medians include only companies that file financial statements, excluding sole proprietorships.
Yes, in 2025, the median net profit was USD 8.06k, an improvement on 2024 (USD 5.82k). Among all 88 PKD sections in Poland, it ranks 50th, placing it among the weakest 43%.
The most common legal form for PKD L is a sole proprietorship, used by 58,634 companies in this industry (65.9% of the total). In second place is sp. z o.o. (22,666 companies, 25.5%), and in third place – S.A. (1,632 companies, 1.8%).




























