Manufacture of luggage, handbags and saddlery and harness (PKD 15.12.Z)
This subclass includes:
- the manufacture of luggage, handbags, backpacks and the like, of leather, composition leather or other materials, using technologies employed in the making of leather goods,
- the manufacture of saddlery and harness for all kinds of animals, for example harnesses, saddles, straps,
- the manufacture of non-metal watch straps (for example of textile materials, leather, plastics),
- the manufacture of various articles of leather or composition leather (for example transmission belts, gaskets),
- the manufacture of leather laces,
- the manufacture of whips and riding crops,
- the manufacture of leather clothing for animals.
This subclass excludes:
- the manufacture of leather clothing, classified in 14.24.Z,
- the manufacture of leather gloves and headgear, classified in 14.29.Z,
- the manufacture of footwear, classified in 15.20.Z,
- the manufacture of bicycle saddles, classified in 30.92.Z,
- the manufacture of watch straps of precious metals, classified in 32.12.Z,
- the manufacture of watch straps of base metals, classified in 32.13.Z,
- the manufacture of safety belts for fitters and other occupational belts, classified in 32.99.Z.
Industry statistics (2025)
Number of companies
Companies
9,687
Companies (primary PKD)
1,089
Companies with financials
90
Business turnover
Legal structure
Legal formShare of companiesNumber of companies
- JDG80.3%874
- Sp. z o.o.14.4%157
- Sp. j.3.1%34
- Sp. k.0.6%7
- Cooperative0.6%6
- S.A.0.3%3
- Foundation0.3%3
- Other0.3%3
- P.S.A.0.1%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. j. | USD 11.19m | USD 740.07k | |
| 2 | sp. z o.o. | USD 3.90m | USD 437.35k | |
| 3 | sp. z o.o. | USD 3.55m | USD -110.32k | |
| 4 | sp. z o.o. | USD 3.49m | USD 727.51k | |
| 5 | sp. z o.o. | USD 3.41m | USD 563.63 | |
| 6 | sp. z o.o. + limited partnership | USD 3.02m | USD 31.49k | |
| 7 | sp. z o.o. | USD 2.14m | USD 26.21k | |
| 8 | sp. z o.o. | USD 1.79m | USD -84.51k | |
| 9 | sp. k. | USD 1.58m | USD 277.15k | |
| 10 | Cooperative | USD 1.26m | USD 119.67k |
Fastest-growing companies
| # | Company | Legal form | Revenue | Y/Y growth |
|---|---|---|---|---|
| 1 | sp. z o.o. | USD 3.90m | +437.4% y/y | |
| 2 | sp. z o.o. | USD 841.55k | +49.0% y/y | |
| 3 | sp. z o.o. | USD 454.73k | +28.4% y/y | |
| 4 | Cooperative | USD 744.21k | +21.3% y/y | |
| 5 | sp. z o.o. | USD 836.35k | +13.6% y/y | |
| 6 | sp. z o.o. | USD 812.18k | +12.1% y/y | |
| 7 | sp. z o.o. | USD 512.92k | +9.8% y/y | |
| 8 | Cooperative | USD 1.26m | +9.1% y/y | |
| 9 | sp. k. | USD 1.58m | +8.9% y/y | |
| 10 | sp. z o.o. | USD 1.79m | +8.4% y/y |
Stock market
No companies from this industry are listed.
Related PKD codes in division 15
FAQ
The primary industry for 1,089 companies is manufacture of luggage, handbags and saddlery and harness. 90 entities have filed financial statements.
So far in 2026, 43 new companies with PKD 15.12.Z have been registered. In all of 2025, there were 78 such companies.
So far in 2026, 14 companies with PKD 15.12.Z have been deregistered. In all of 2025, there were 6 such companies.
In 2025, the median revenue for PKD 15.12.Z was USD 206.82k and the mean revenue was USD 850.90k, based on 59 financial statements. Averages and medians include only companies that file financial statements, excluding sole proprietorships.
Yes, in 2025, the median net profit was USD 4.34k, down from 2024 (USD 6.70k). Among all 674 industries in Poland, PKD 15.12.Z ranks 385th, placing it among the weakest 43%.
The most common legal form for PKD 15.12.Z is a sole proprietorship, used by 874 companies in this industry (80.3% of the total). In second place is sp. z o.o. (157 companies, 14.4%), and in third place – sp. j. (34 companies, 3.1%).

