VR game development falls Arts, entertainment, & recreation sector, which is a relatively small sector compared to others. It generates near 270 billion dollars in 2017.

5 Biggest VR Companies (revenue):
Samsung Revenue: $197.6 billion (Gear VR smartphone-based)
Alphabet Inc: $166 billion (Google Cardboard)
Microsoft: $138.6 billion (Windows Mixed Reality, social VR AltspaceVR)
Sony: $79.2 billion (PlayStation VR)
Intel: $75.7 billion (professional sports broadcasting)

5 Products:
PlayStation VR (Sony)
Windows Mixed Reality (Microsoft)
SteamVR (Valve)
Oculus Gear VR Games
VIVEPORT (HTC Vive)