Manufacture of lime and plaster (PKD 23.52.Z)
This subclass includes:
- the manufacture of quicklime, slaked lime and hydraulic lime,
- the manufacture of gypsum binders consisting of calcined gypsum or calcium sulphate,
- the manufacture of calcined or sintered dolomite.
Industry statistics (2025)
Number of companies
Companies
2,343
Companies (primary PKD)
38
Companies with financials
17
Business turnover
Legal structure
Legal formShare of companiesNumber of companies
- Sp. z o.o.50.0%19
- JDG31.6%12
- S.A.10.5%4
- P.S.A.2.6%1
- Sp. k.2.6%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 158.46m | USD 16.35m | |
| 2 | sp. z o.o. | USD 115.03m | USD 23.73m | |
| 3 | sp. z o.o. | USD 87.81m | USD 9.64m | |
| 4 | sp. z o.o. | USD 83.99m | USD 6.17m | |
| 5 | sp. z o.o. | USD 15.18m | USD 327.16k | |
| 6 | sp. z o.o. | USD 13.04m | USD 125.96k | |
| 7 | S.A. | USD 10.18m | USD 7.50k | |
| 8 | sp. z o.o. | USD 3.41m | USD 304.60k | |
| 9 | sp. z o.o. | USD 2.78m | USD 135.65k | |
| 10 | S.K.A. | USD 2.51m | USD 1.48m |
Fastest-growing companies
| # | Company | Legal form | Revenue | Y/Y growth |
|---|---|---|---|---|
| 1 | sp. z o.o. | USD 115.03m | +83.3% y/y | |
| 2 | sp. z o.o. | USD 13.04m | +16.3% y/y | |
| 3 | sp. z o.o. | USD 83.99m | +9.4% y/y | |
| 4 | S.A. | USD 158.46m | -2.8% y/y | |
| 5 | sp. z o.o. | USD 87.81m | -4.4% y/y | |
| 6 | sp. z o.o. | USD 15.18m | -5.2% y/y | |
| 7 | S.A. | USD 10.18m | -15.2% y/y |
Stock market
1 company from this industry is listed.
| Company | Ticker | Market | Price | Change | Market cap |
|---|---|---|---|---|---|
| MEG | GPW Main Market | PLN 6.05 | 0.00% | USD 4.08m |
Related PKD codes in division 23
FAQ
The primary industry for 38 companies is manufacture of lime and plaster. 17 entities have filed financial statements.
So far in 2026, 0 new companies with PKD 23.52.Z have been registered. In all of 2025, there was 1 such company.
In 2025, the median revenue for PKD 23.52.Z was USD 10.22m and the mean revenue was USD 38.31m, based on 13 financial statements. Averages and medians include only companies that file financial statements, excluding sole proprietorships.
Yes, in 2025, the median net profit was USD 305.97k, an improvement on 2024 (USD 303.11k). Among all 674 industries in Poland, PKD 23.52.Z ranks 2nd, putting it in the top <1%.
The most common legal form for PKD 23.52.Z is sp. z o.o., used by 19 companies in this industry (50.0% of the total). In second place is a sole proprietorship (12 companies, 31.6%), and in third place – S.A. (4 companies, 10.5%).

