Section S brings together arts, sports and recreation. It has four divisions: creative and performing arts (90), libraries, archives and museums (91), gambling and betting (92), and sports and recreation (93). Most companies are small — creative practices, clubs and recreation venues. The exception is gambling, run by a few large licensed operators with high turnover. Sports and amusement venues also hold assets such as premises and equipment.
3,808 companies in Latvia are classified under NACE code S.
No companies found for this NACE code.
NACE Rev.2/2.1, VID tax data 2022–2024
| # | Company | Total Revenue |
|---|---|---|
| 1 | Valsts akciju sabiedrība "Latvijas Loto" | €106,535,524 |
| 2 | "ALFOR" SIA | €44,437,233 |
| 3 | SIA "Olympic Casino Latvia" | €41,367,066 |
| 4 | SIA "JOKER LTD" | €29,811,046 |
| 5 | Olybet Latvia SIA | €27,355,518 |
| 6 | SIA My Fitness | €17,077,859 |
| 7 | Āra Burkāna zemnieku saimniecība "SĒJAS" | €7,133,483 |
| 8 | Sabiedrība ar ierobežotu atbildību "Arēna Rīga" | €7,117,855 |
| 9 | SIA LVBet | €7,047,903 |
| 10 | Sabiedrība ar ierobežotu atbildību "Latvijas Olimpiskā vienība" | €6,907,080 |