Manufacture of ovens, furnaces and furnace burners (PKD 28.21.Z)
This subclass includes:
- the manufacture of electric furnaces and other industrial or laboratory furnaces and ovens and incinerators,
- the manufacture of furnace burners,
- the manufacture of central heating boilers, solar water heaters and similar apparatus,
- the manufacture of domestic refrigeration and ventilation equipment,
- the manufacture of mechanical stokers, grates, ash ejectors and similar appliances,
- the manufacture of essentially non-reversible heat pumps (operating in one direction only), used mainly for space heating or for domestic hot water supply.
This subclass excludes:
- the manufacture of electric domestic ovens, classified in 27.51.Z,
- the manufacture of table, floor, wall, window, ceiling or roof fans, classified in 27.51.Z,
- the manufacture of dryers for agricultural products, classified in 28.93.Z,
- the manufacture of baking ovens, classified in 28.93.Z,
- the manufacture of dryers for wood, paper pulp, paper or paperboard, classified in 28.99.Z,
- the manufacture of medical, surgical or laboratory sterilizers, classified in 32.50.B,
- the manufacture of dental laboratory furnaces, classified in 32.50.A.
Industry statistics (2025)
Number of companies
Companies
6,331
Companies (primary PKD)
392
Companies with financials
95
Business turnover
Legal structure
Legal formShare of companiesNumber of companies
- Sp. z o.o.46.9%184
- JDG40.8%160
- Sp. j.5.1%20
- Sp. k.3.3%13
- S.A.1.8%7
- Cooperative0.8%3
- Other0.5%2
- P.S.A.0.3%1
- Association0.3%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 | S.A. | USD 87.33m | USD 6.14m | |
| 2 | S.A. | USD 82.24m | USD 10.44m | |
| 3 | sp. z o.o. | USD 37.52m | USD 2.21m | |
| 4 | sp. z o.o. | USD 30.42m | USD 7.28m | |
| 5 | sp. z o.o. | USD 28.20m | USD 810.50k | |
| 6 | S.A. | USD 28.01m | USD -4.72m | |
| 7 | sp. k. | USD 17.44m | USD 1.80m | |
| 8 | sp. z o.o. | USD 15.99m | USD 1.24m | |
| 9 | sp. k. | USD 11.61m | USD 2.70m | |
| 10 | sp. k. | USD 9.82m | USD -57.52k |
Fastest-growing companies
| # | Company | Legal form | Revenue | Y/Y growth |
|---|---|---|---|---|
| 1 | sp. z o.o. | USD 30.42m | +483.3% y/y | |
| 2 | sp. z o.o. | USD 4.99m | +105.1% y/y | |
| 3 | sp. z o.o. | USD 2.47m | +35.0% y/y | |
| 4 | sp. z o.o. | USD 3.27m | +34.6% y/y | |
| 5 | sp. z o.o. | USD 6.88m | +24.1% y/y | |
| 6 | sp. z o.o. | USD 28.20m | +23.2% y/y | |
| 7 | sp. k. | USD 2.83m | +22.7% y/y | |
| 8 | sp. k. | USD 11.61m | +22.6% y/y | |
| 9 | sp. z o.o. | USD 2.92m | +22.3% y/y | |
| 10 | S.A. | USD 87.33m | +14.5% y/y |
Stock market
2 companies from this industry are listed.
| Company | Ticker | Market | Price | Change | Market cap |
|---|---|---|---|---|---|
| SWG | GPW Main Market | PLN 34.00 | 0.00% | USD 71.40m | |
| SNX | GPW Main Market | PLN 3.09 | +3.52% | USD 17.22m |
Related PKD codes in division 28
FAQ
The primary industry for 392 companies is manufacture of ovens, furnaces and furnace burners. 95 entities have filed financial statements.
So far in 2026, 4 new companies with PKD 28.21.Z have been registered. In all of 2025, there were 13 such companies.
So far in 2026, 4 companies with PKD 28.21.Z have been deregistered. In all of 2025, there were 5 such companies.
In 2025, the median revenue for PKD 28.21.Z was USD 1.16m and the mean revenue was USD 7.21m, based on 62 financial statements. Averages and medians include only companies that file financial statements, excluding sole proprietorships.
Yes, in 2025, the median net profit was USD 70.06k, an improvement on 2024 (USD 46.27k). Among all 674 industries in Poland, PKD 28.21.Z ranks 132nd, putting it in the top 20%.
The most common legal form for PKD 28.21.Z is sp. z o.o., used by 184 companies in this industry (46.9% of the total). In second place is a sole proprietorship (160 companies, 40.8%), and in third place – sp. j. (20 companies, 5.1%).



