Manufacture of ceramic tiles and flags (PKD 23.31.Z)
This subclass includes:
- the manufacture of non-refractory ceramic flags, paving, mosaic cubes and similar articles,
- the manufacture of non-refractory ceramic floor and wall tiles.
Industry statistics (2025)
Number of companies
Companies
3,018
Companies (primary PKD)
157
Companies with financials
46
Business turnover
Legal structure
Legal formShare of companiesNumber of companies
- Sp. z o.o.48.4%76
- JDG40.8%64
- S.A.4.5%7
- Sp. j.3.8%6
- Cooperative1.3%2
- Sp. k.0.6%1
- Foundation0.6%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 405.90m | USD 0.00 | |
| 2 | sp. z o.o. | USD 147.50m | USD -22.45m | |
| 3 | sp. z o.o. | USD 132.73m | USD -30.96m | |
| 4 | sp. z o.o. | USD 127.25m | USD 1.70m | |
| 5 | sp. z o.o. | USD 66.37m | USD 1.47m | |
| 6 | sp. z o.o. + limited partnership | USD 61.47m | USD 15.46m | |
| 7 | sp. z o.o. | USD 46.60m | USD 5.35m | |
| 8 | sp. z o.o. | USD 23.96m | USD -1.69m | |
| 9 | sp. z o.o. | USD 17.95m | USD -1.21m | |
| 10 | sp. z o.o. | USD 13.83m | USD -201.18k |
Fastest-growing companies
| # | Company | Legal form | Revenue | Y/Y growth |
|---|---|---|---|---|
| 1 | sp. z o.o. | USD 1.46m | +43.3% y/y | |
| 2 | sp. z o.o. | USD 1.28m | +19.6% y/y | |
| 3 | sp. z o.o. | USD 46.60m | +5.5% y/y | |
| 4 | sp. z o.o. | USD 3.49m | +4.6% y/y | |
| 5 | sp. z o.o. | USD 66.37m | +3.1% y/y | |
| 6 | sp. z o.o. | USD 1.87m | +3.1% y/y | |
| 7 | sp. z o.o. | USD 6.80m | +3.0% y/y | |
| 8 | sp. z o.o. + limited partnership | USD 61.47m | +2.3% y/y | |
| 9 | S.A. | USD 476.86m | +1.9% y/y | |
| 10 | sp. z o.o. | USD 127.25m | +1.0% y/y |
Stock market
No companies from this industry are listed.
Related PKD codes in division 23
FAQ
The primary industry for 157 companies is manufacture of ceramic tiles and flags. 46 entities have filed financial statements.
So far in 2026, 1 new company with PKD 23.31.Z have been registered. In all of 2025, there was 1 such company.
So far in 2026, no companies with PKD 23.31.Z have been deregistered. In all of 2025, there were 5 such companies.
In 2025, the median revenue for PKD 23.31.Z was USD 1.29m and the mean revenue was USD 33.16m, based on 35 financial statements. Averages and medians include only companies that file financial statements, excluding sole proprietorships.
No, in 2025, the median net result was USD -32.00, worse than in 2024 (USD 1.30k). Among all 674 industries in Poland, PKD 23.31.Z ranks 582nd, placing it among the weakest 14%.
The most common legal form for PKD 23.31.Z is sp. z o.o., used by 76 companies in this industry (48.4% of the total). In second place is a sole proprietorship (64 companies, 40.8%), and in third place – S.A. (7 companies, 4.5%).
