Manufacture of refractory products (PKD 23.20.Z)
This subclass includes:
- the production of refractory mortars, concretes and the like,
- the production of refractory ceramic goods, for example:
- thermal insulating items of fossil silica flour,
- refractory bricks, blocks and slabs,
- retorts, crucibles, muffles, nozzles, pipes, conduits and the like,
- the production of refractory goods containing magnesium oxide, calcium magnesium oxide or chromite.
Industry statistics (2025)
Number of companies
Companies
2,746
Companies (primary PKD)
121
Companies with financials
40
Business turnover
Legal structure
Legal formShare of companiesNumber of companies
- Sp. z o.o.53.7%65
- JDG36.4%44
- Sp. j.5.0%6
- S.A.2.5%3
- Sp. k.2.5%3
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 243.62m | USD 844.50k | |
| 2 | sp. z o.o. | USD 113.18m | USD -223.31k | |
| 3 | S.A. | USD 98.67m | USD 1.65m | |
| 4 | sp. z o.o. | USD 62.46m | USD -6.09m | |
| 5 | sp. z o.o. | USD 29.46m | USD -53.15k | |
| 6 | sp. z o.o. | USD 12.38m | USD 1.34m | |
| 7 | sp. z o.o. | USD 10.05m | USD 950.11k | |
| 8 | sp. z o.o. | USD 6.50m | USD 190.31k | |
| 9 | sp. z o.o. | USD 6.02m | USD -301.70k | |
| 10 | sp. z o.o. | USD 5.22m | USD 130.58k |
Fastest-growing companies
| # | Company | Legal form | Revenue | Y/Y growth |
|---|---|---|---|---|
| 1 | sp. z o.o. | USD 12.38m | +143.9% y/y | |
| 2 | sp. z o.o. | USD 10.05m | +43.5% y/y | |
| 3 | sp. z o.o. | USD 6.50m | +13.5% y/y | |
| 4 | sp. z o.o. | USD 6.02m | +8.3% y/y | |
| 5 | sp. z o.o. | USD 3.41m | +6.1% y/y | |
| 6 | sp. z o.o. | USD 243.62m | +1.7% y/y | |
| 7 | S.A. | USD 98.67m | -7.4% y/y | |
| 8 | sp. z o.o. | USD 113.18m | -7.9% y/y | |
| 9 | sp. z o.o. | USD 29.46m | -7.9% y/y | |
| 10 | sp. z o.o. | USD 5.22m | -11.0% y/y |
Stock market
1 company from this industry is listed.
| Company | Ticker | Market | Price | Change | Market cap |
|---|---|---|---|---|---|
| RPC | GPW Main Market | PLN 22.30 | +0.90% | USD 34.90m |
Related PKD codes in division 23
FAQ
The primary industry for 121 companies is manufacture of refractory products. 40 entities have filed financial statements.
So far in 2026, 1 new company with PKD 23.20.Z have been registered. In all of 2025, there were 3 such companies.
So far in 2026, 1 company with PKD 23.20.Z have been deregistered. In all of 2025, there were 4 such companies.
In 2025, the median revenue for PKD 23.20.Z was USD 3.43m and the mean revenue was USD 28.74m, based on 21 financial statements. Averages and medians include only companies that file financial statements, excluding sole proprietorships.
Yes, in 2025, the median net profit was USD 60.54k, an improvement on 2024 (USD 24.50k). Among all 674 industries in Poland, PKD 23.20.Z ranks 475th, placing it among the weakest 30%.
The most common legal form for PKD 23.20.Z is sp. z o.o., used by 65 companies in this industry (53.7% of the total). In second place is a sole proprietorship (44 companies, 36.4%), and in third place – sp. j. (6 companies, 5.0%).

