Manufacture of bricks, tiles and construction products, in baked clay (PKD 23.32.Z)
This subclass includes:
- the manufacture of non-refractory structural ceramic products, obtained by firing clay building materials (for example ceramic bricks, roof tiles, chimney pots, pipes, conduits),
- the manufacture of floor blocks of fired clay.
This subclass excludes:
- the manufacture of refractory ceramic products, classified in 23.20.Z,
- the manufacture of non-refractory non-structural ceramic products, classified in the relevant subclasses of group 23.4.
This group includes the manufacture of final products from mined or extracted non-metallic minerals (for example sand, gravel, stone or clay).
Industry statistics (2025)
Number of companies
Companies
2,970
Companies (primary PKD)
161
Companies with financials
36
Business turnover
Legal structure
Legal formShare of companiesNumber of companies
- Sp. z o.o.46.0%74
- JDG39.8%64
- Sp. j.7.5%12
- S.A.3.1%5
- Sp. k.2.5%4
- P.S.A.0.6%1
- Other0.6%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 | sp. z o.o. | USD 145.24m | USD 5.48m | |
| 2 | sp. z o.o. | USD 136.44m | USD -1.38m | |
| 3 | S.A. | USD 75.48m | USD 1.29m | |
| 4 | sp. k. | USD 45.73m | USD -2.29m | |
| 5 | sp. j. | USD 28.80m | USD 1.69m | |
| 6 | sp. z o.o. | USD 20.48m | USD 1.65m | |
| 7 | sp. z o.o. | USD 10.34m | USD -484.41k | |
| 8 | sp. z o.o. | USD 8.32m | USD -936.07k | |
| 9 | sp. z o.o. | USD 8.19m | USD 76.64k | |
| 10 | sp. z o.o. | USD 6.41m | USD -2.39m |
Fastest-growing companies
| # | Company | Legal form | Revenue | Y/Y growth |
|---|---|---|---|---|
| 1 | sp. z o.o. | USD 136.44m | +101.4% y/y | |
| 2 | sp. z o.o. | USD 2.79m | +23.2% y/y | |
| 3 | sp. z o.o. | USD 20.48m | +21.5% y/y | |
| 4 | sp. k. | USD 45.73m | +11.8% y/y | |
| 5 | sp. k. | USD 3.14m | +7.7% y/y | |
| 6 | sp. z o.o. | USD 145.24m | +4.3% y/y | |
| 7 | Branch (foreign co.) | USD 4.06m | +2.8% y/y | |
| 8 | S.A. | USD 75.48m | +1.0% y/y | |
| 9 | sp. j. | USD 28.80m | -5.4% y/y | |
| 10 | sp. z o.o. | USD 8.19m | -10.7% y/y |
Stock market
No companies from this industry are listed.
Related PKD codes in division 23
FAQ
The primary industry for 161 companies is manufacture of bricks, tiles and construction products, in baked clay. 36 entities have filed financial statements.
So far in 2026, 8 new companies with PKD 23.32.Z have been registered. In all of 2025, there were 5 such companies.
So far in 2026, 4 companies with PKD 23.32.Z have been deregistered. In all of 2025, there were 4 such companies.
In 2025, the median revenue for PKD 23.32.Z was USD 2.61m and the mean revenue was USD 19.57m, based on 26 financial statements. Averages and medians include only companies that file financial statements, excluding sole proprietorships.
Yes, in 2025, the median net profit was USD 499.00, down from 2024 (USD 1.38k). Among all 674 industries in Poland, PKD 23.32.Z ranks 655th, placing it among the weakest 2.8%.
The most common legal form for PKD 23.32.Z is sp. z o.o., used by 74 companies in this industry (46.0% of the total). In second place is a sole proprietorship (64 companies, 39.8%), and in third place – sp. j. (12 companies, 7.5%).