Manufacture of paper and paperboard (PKD 17.12.Z)
This subclass includes:
- manufacture of paper and paperboard intended for further industrial processing, that is:
- dyeing, coating, covering and impregnating of paper and paperboard,
- manufacture of crepe and crinkled paper,
- manufacture of laminates and films where they are combined with paper or paperboard,
- manufacture of hand-made paper,
- manufacture of newsprint, printing and writing paper,
- manufacture of cellulose wadding and reels of cellulose fibres,
- manufacture of duplicating or stencil paper in rolls or large sheets.
This subclass excludes:
- manufacture of corrugated paper and paperboard, classified in 17.21.Z,
- manufacture of articles of paper, paperboard or paper pulp, classified in subclasses 17.22.Z to 17.25.Z,
- printing and printing support services, classified in the relevant subclasses of group 18.1,
- manufacture of abrasive paper, classified in 23.91.Z,
- publishing of books, newspapers and other publishing activities, excluding software publishing, classified in the relevant subclasses of group 58.1,
- manufacture of coated or impregnated paper where the coating or impregnant is the principal component, classified in the subclass relating to the manufacture of the coating or impregnant.
Industry statistics (2025)
Number of companies
Companies
3,601
Companies (primary PKD)
271
Companies with financials
113
Business turnover
Legal structure
Legal formShare of companiesNumber of companies
- Sp. z o.o.60.5%164
- JDG16.2%44
- Sp. j.7.7%21
- S.A.5.5%15
- Sp. k.4.8%13
- Other1.8%5
- Foundation0.4%1
- Cooperative0.4%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 994.58m | USD 161.05m | |
| 2 | sp. z o.o. | USD 629.51m | USD -33.37m | |
| 3 | S.A. | USD 436.38m | USD 35.18m | |
| 4 | sp. z o.o. | USD 317.52m | USD 13.19m | |
| 5 | sp. z o.o. | USD 255.28m | USD 79.79m | |
| 6 | sp. z o.o. | USD 224.76m | USD 23.19m | |
| 7 | sp. z o.o. | USD 191.69m | USD 7.50m | |
| 8 | sp. z o.o. | USD 173.73m | USD 4.59m | |
| 9 | sp. z o.o. | USD 144.85m | USD -24.26m | |
| 10 | sp. z o.o. | USD 139.02m | USD 5.88m |
Fastest-growing companies
| # | Company | Legal form | Revenue | Y/Y growth |
|---|---|---|---|---|
| 1 | sp. z o.o. | USD 35.71m | +24.6% y/y | |
| 2 | sp. z o.o. | USD 255.28m | +15.0% y/y | |
| 3 | sp. z o.o. | USD 191.69m | +10.4% y/y | |
| 4 | sp. z o.o. | USD 14.96m | +9.4% y/y | |
| 5 | sp. z o.o. | USD 173.73m | +6.7% y/y | |
| 6 | S.A. | USD 436.38m | +6.1% y/y | |
| 7 | sp. z o.o. | USD 5.82m | +5.6% y/y | |
| 8 | sp. z o.o. | USD 994.58m | +5.1% y/y | |
| 9 | sp. z o.o. | USD 44.69m | +4.0% y/y | |
| 10 | sp. z o.o. | USD 317.52m | +2.0% y/y |
Stock market
No companies from this industry are listed.
Related PKD codes in division 17
FAQ
The primary industry for 271 companies is manufacture of paper and paperboard. 113 entities have filed financial statements.
So far in 2026, 4 new companies with PKD 17.12.Z have been registered. In all of 2025, there were 6 such companies.
So far in 2026, 4 companies with PKD 17.12.Z have been deregistered. In all of 2025, there were 3 such companies.
In 2025, the median revenue for PKD 17.12.Z was USD 4.51m and the mean revenue was USD 61.83m, based on 71 financial statements. Averages and medians include only companies that file financial statements, excluding sole proprietorships.
Yes, in 2025, the median net profit was USD 94.21k, down from 2024 (USD 165.27k). Among all 674 industries in Poland, PKD 17.12.Z ranks 98th, putting it in the top 15%.
The most common legal form for PKD 17.12.Z is sp. z o.o., used by 164 companies in this industry (60.5% of the total). In second place is a sole proprietorship (44 companies, 16.2%), and in third place – sp. j. (21 companies, 7.7%).



