Manufacture of agricultural and forestry machinery (PKD 28.30.Z)
This subclass includes:
- the manufacture of tractors used in agriculture or forestry,
- the manufacture of crawler tractors,
- the manufacture of one-axle tractors (pedestrian-controlled),
- the manufacture of mowers, including lawnmowers,
- the manufacture of self-loading and self-unloading agricultural trailers and semi-trailers,
- the manufacture of agricultural machinery for soil cultivation, fertilising and crop cultivation, for example:
- ploughs, manure spreaders, seeders, harrows and the like,
- the manufacture of machinery for harvesting and threshing agricultural produce, for example:
- combine harvesters, threshers, sorters and the like,
- the manufacture of milking machines,
- the manufacture of sprayers used in agriculture or horticulture,
- the manufacture of various agricultural machinery and equipment, for example:
- machinery used in poultry keeping and breeding, beekeeping, feed production and the like,
- equipment for cleaning, sorting or grading eggs, fruit and the like,
- the manufacture of machinery and equipment for soil preparation and cultivation, planting and sowing,
- the manufacture of equipment and machinery for crop tending and forest protection,
- the manufacture of machinery and equipment for timber extraction and skidding,
- the manufacture of machinery for vertical farming.
This subclass excludes:
- the manufacture of hand tools, other than power-driven, used in agriculture, horticulture or forestry, classified in 25.63.Z,
- the manufacture of conveyors used in agriculture, classified in 28.22.Z,
- the manufacture of power-driven hand tools, classified in 28.24.Z,
- the manufacture of earth-moving machinery, classified in 28.92.Z,
- the manufacture of milk centrifuges, machinery for cleaning, sorting or grading seeds, grain or dried leguminous vegetables, classified in 28.93.Z,
- the manufacture of road tractors for semi-trailers, classified in 29.10.D,
- the manufacture of trailers and semi-trailers for purposes other than agricultural, classified in 29.20.Z.
This group includes the manufacture of machine tools for working metal or other materials (for example wood, bone, stone, ebonite, hard plastics, cold glass and the like), including machines and tools operating on the basis of laser beams, ultrasonic waves, plasma arcs or magnetic pulses.
Industry statistics (2025)
Number of companies
Companies
7,172
Companies (primary PKD)
749
Companies with financials
223
Business turnover
Legal structure
Legal formShare of companiesNumber of companies
- JDG53.4%400
- Sp. z o.o.38.1%285
- Sp. j.4.3%32
- Sp. k.1.7%13
- S.A.1.2%9
- Cooperative0.7%5
- P.S.A.0.4%3
- Other0.1%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 | sp. z o.o. | USD 596.70m | USD 14.29m | |
| 2 | sp. z o.o. | USD 247.24m | USD 4.71m | |
| 3 | sp. z o.o. | USD 128.07m | USD 5.13m | |
| 4 | sp. z o.o. | USD 86.61m | USD -14.17m | |
| 5 | sp. z o.o. | USD 66.94m | USD 118.15k | |
| 6 | sp. z o.o. | USD 64.67m | USD 2.07m | |
| 7 | sp. z o.o. | USD 43.22m | USD -2.99m | |
| 8 | sp. z o.o. | USD 37.95m | USD -3.84m | |
| 9 | sp. z o.o. | USD 34.15m | USD 616.34k | |
| 10 | sp. z o.o. | USD 32.00m | USD 1.83m |
Fastest-growing companies
| # | Company | Legal form | Revenue | Y/Y growth |
|---|---|---|---|---|
| 1 | sp. z o.o. | USD 17.88m | +238.6% y/y | |
| 2 | sp. z o.o. | USD 8.89m | +107.4% y/y | |
| 3 | sp. z o.o. | USD 4.10m | +70.5% y/y | |
| 4 | sp. z o.o. | USD 16.08m | +65.8% y/y | |
| 5 | sp. z o.o. | USD 30.53m | +49.6% y/y | |
| 6 | sp. z o.o. | USD 4.14m | +47.9% y/y | |
| 7 | Branch (foreign co.) | USD 3.42m | +41.1% y/y | |
| 8 | sp. z o.o. | USD 20.29m | +36.1% y/y | |
| 9 | sp. z o.o. | USD 9.75m | +36.0% y/y | |
| 10 | sp. z o.o. | USD 11.14m | +33.3% y/y |
Stock market
No companies from this industry are listed.
Related PKD codes in division 28
FAQ
The primary industry for 749 companies is manufacture of agricultural and forestry machinery. 223 entities have filed financial statements.
So far in 2026, 25 new companies with PKD 28.30.Z have been registered. In all of 2025, there were 34 such companies.
So far in 2026, 9 companies with PKD 28.30.Z have been deregistered. In all of 2025, there were 12 such companies.
In 2025, the median revenue for PKD 28.30.Z was USD 2.11m and the mean revenue was USD 12.49m, based on 164 financial statements. Averages and medians include only companies that file financial statements, excluding sole proprietorships.
Yes, in 2025, the median net profit was USD 25.07k, an improvement on 2024 (USD 7.21k). Among all 674 industries in Poland, PKD 28.30.Z ranks 151st, putting it in the top 22%.
The most common legal form for PKD 28.30.Z is a sole proprietorship, used by 400 companies in this industry (53.4% of the total). In second place is sp. z o.o. (285 companies, 38.1%), and in third place – sp. j. (32 companies, 4.3%).

