Charakterystyka finansowa przedsiębiorstw hazardu – pomiar statystyczny

The purpose of the article was to present, basing on the measurement and statistical analysis, essential characteristics of the games and betting industry in Poland. Particular importance was given to the differences between games with low and high winnings, as well as revealing economic conditions having impact on the financial situation of enterprises of gambling. In the analyzed period 2006– –2008 there was a clear differentiation between the two groups of companies, i.e. with low and high winnings. Such categories as: gaming tax, current liquidity, liabilities, assets and rotating and equity seem to be significantly better in the group of companies offering high winnings.