Manufacture of ceramic sanitary fixtures (PKD 23.42.Z)
This subclass includes:
- the manufacture of ceramic sanitary ware (for example sinks, wash basins, wash basin pedestals, baths, bidets, water-closet bowls, cisterns).
This subclass excludes:
- the manufacture of refractory ceramic products, classified in 23.20.Z,
- the manufacture of ceramic building materials, classified in the relevant subclasses of group 23.3.
Industry statistics (2025)
Number of companies
Companies
1,989
Companies (primary PKD)
24
Companies with financials
11
Business turnover
Legal structure
Legal formShare of companiesNumber of companies
- Sp. z o.o.75.0%18
- JDG20.8%5
- S.A.4.2%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 145.67m | USD 7.59m | |
| 2 | sp. z o.o. | USD 103.08m | USD 9.13m | |
| 3 | sp. z o.o. | USD 2.65m | USD -941.35k | |
| 4 | sp. z o.o. + limited partnership | USD 191.62k | USD 44.74k | |
| 5 | sp. z o.o. | USD 26.62k | USD -13.19k |
Fastest-growing companies
| # | Company | Legal form | Revenue | Y/Y growth |
|---|---|---|---|---|
| 1 | sp. z o.o. | USD 103.08m | +17.2% y/y | |
| 2 | sp. z o.o. | USD 145.67m | +9.2% y/y | |
| 3 | sp. z o.o. | USD 2.65m | +6.0% y/y |
Stock market
No companies from this industry are listed.
Related PKD codes in division 23
FAQ
The primary industry for 24 companies is manufacture of ceramic sanitary fixtures. 11 entities have filed financial statements.
So far in 2026, 0 new companies with PKD 23.42.Z have been registered. In all of 2025, there was 1 such company.
So far in 2026, 1 company with PKD 23.42.Z have been deregistered. In all of 2025, there were 2 such companies.
In 2025, the median revenue for PKD 23.42.Z was USD 2.67m and the mean revenue was USD 50.55m, based on 5 financial statements. Averages and medians include only companies that file financial statements, excluding sole proprietorships.
Yes, in 2025, the median net profit was USD 44.94k, down from 2024 (USD 56.02k). Among all 674 industries in Poland, PKD 23.42.Z ranks 670th, placing it among the weakest <1%.
The most common legal form for PKD 23.42.Z is sp. z o.o., used by 18 companies in this industry (75.0% of the total). In second place is a sole proprietorship (5 companies, 20.8%), and in third place – S.A. (1 company, 4.2%).
