Other stone cutting, shaping and finishing (PKD 23.70.B)
This subclass includes:
- other cutting, shaping and finishing of stone (for example for construction, road building, roofing),
- the production of stone furniture,
- making statues and sculptures other than artistic ones, of stone.
This subclass excludes:
- quarrying activities (extracting, preliminary processing and cutting of stone), classified in 08.11.Z,
- the production of millstones, grindstones and similar articles, classified in the relevant subclasses of group 23.9,
- the making of statues and sculptures by individual artists, classified in 90.12.Z. non-metallic, elsewhere not classified
Industry statistics (2025)
Number of companies
Companies
3,793
Companies (primary PKD)
921
Companies with financials
14
Business turnover
Legal structure
Legal formShare of companiesNumber of companies
- JDG95.1%876
- Sp. z o.o.4.1%38
- Sp. j.0.7%6
- Sp. k.0.1%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. + limited partnership | USD 5.95m | USD 75.67k | |
| 2 | sp. j. | USD 1.81m | USD -96.99k | |
| 3 | sp. k. | USD 1.50m | USD 407.93k | |
| 4 | sp. j. | USD 1.17m | USD 345.38k | |
| 5 | sp. z o.o. | USD 1.10m | USD 17.14k | |
| 6 | sp. z o.o. | USD 578.72k | USD 3.64k | |
| 7 | sp. z o.o. | USD 491.61k | USD 329.16k | |
| 8 | sp. z o.o. | USD 298.47k | USD 36.14k | |
| 9 | sp. z o.o. | USD 166.21k | USD 41.40k | |
| 10 | sp. z o.o. | USD 164.34k | USD -152.55k |
Fastest-growing companies
| # | Company | Legal form | Revenue | Y/Y growth |
|---|---|---|---|---|
| 1 | sp. j. | USD 1.81m | +9.5% y/y | |
| 2 | sp. z o.o. + limited partnership | USD 5.95m | +3.0% y/y | |
| 3 | sp. j. | USD 1.17m | -7.4% y/y |
Stock market
No companies from this industry are listed.
Related PKD codes in division 23
FAQ
The primary industry for 921 companies is other stone cutting, shaping and finishing. 14 entities have filed financial statements.
So far in 2026, 96 new companies with PKD 23.70.B have been registered. In all of 2025, there were 103 such companies.
So far in 2026, 11 companies with PKD 23.70.B have been deregistered. In all of 2025, there was 1 such company.
In 2025, the median revenue for PKD 23.70.B was USD 537.58k and the mean revenue was USD 1.12m, based on 12 financial statements. Averages and medians include only companies that file financial statements, excluding sole proprietorships.
Yes, in 2025, the median net profit was USD 38.95k, an improvement on 2024 (USD 6.86k). Among all 674 industries in Poland, PKD 23.70.B ranks 94th, putting it in the top 14%.
The most common legal form for PKD 23.70.B is a sole proprietorship, used by 876 companies in this industry (95.1% of the total). In second place is sp. z o.o. (38 companies, 4.1%), and in third place – sp. j. (6 companies, 0.7%).
