Manufacture of abrasive products (PKD 23.91.Z)
This subclass includes:
- the production of millstones, grinding stones, abrasives and similar articles, unmounted, for crushing, sharpening, grinding or cutting, whetstones for hand sharpening or polishing,
- the production of natural or artificial abrasive powder or grain, on a base of textiles, paper, cardboard or other materials, whether or not cut to shape, sewn or otherwise made up.
Industry statistics (2025)
Number of companies
Companies
1,890
Companies (primary PKD)
90
Companies with financials
32
Business turnover
Legal structure
Legal formShare of companiesNumber of companies
- JDG52.2%47
- Sp. z o.o.36.7%33
- Sp. j.8.9%8
- Sp. k.1.1%1
- Cooperative1.1%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. | USD 95.53m | USD 10.51m | |
| 2 | sp. z o.o. | USD 27.97m | USD -3.02m | |
| 3 | sp. z o.o. | USD 24.80m | USD 1.41m | |
| 4 | sp. z o.o. | USD 21.45m | USD 39.13k | |
| 5 | sp. k. | USD 15.09m | USD 315.51k | |
| 6 | sp. z o.o. | USD 10.27m | USD 673.96k | |
| 7 | sp. z o.o. | USD 8.41m | USD 1.21m | |
| 8 | sp. z o.o. | USD 5.05m | USD 210.42k | |
| 9 | sp. j. | USD 4.75m | USD 250.44k | |
| 10 | sp. z o.o. | USD 4.69m | USD 78.84k |
Fastest-growing companies
| # | Company | Legal form | Revenue | Y/Y growth |
|---|---|---|---|---|
| 1 | sp. z o.o. | USD 10.27m | +172.4% y/y | |
| 2 | sp. k. | USD 15.09m | +3.5% y/y | |
| 3 | sp. z o.o. | USD 5.05m | +0.9% y/y | |
| 4 | sp. j. | USD 4.75m | -7.0% y/y | |
| 5 | sp. z o.o. | USD 95.53m | -7.8% y/y | |
| 6 | sp. z o.o. | USD 4.69m | -7.8% y/y | |
| 7 | sp. z o.o. | USD 21.45m | -8.1% y/y | |
| 8 | sp. z o.o. | USD 8.41m | -10.2% y/y | |
| 9 | sp. j. | USD 3.24m | -12.7% y/y | |
| 10 | sp. z o.o. | USD 24.80m | -16.2% y/y |
Stock market
No companies from this industry are listed.
Related PKD codes in division 23
FAQ
The primary industry for 90 companies is manufacture of abrasive products. 32 entities have filed financial statements.
So far in 2026, 0 new companies with PKD 23.91.Z have been registered. In all of 2025, there were 2 such companies.
So far in 2026, no companies with PKD 23.91.Z have been deregistered. In all of 2025, there was 1 such company.
In 2025, the median revenue for PKD 23.91.Z was USD 3.00m and the mean revenue was USD 10.07m, based on 24 financial statements. Averages and medians include only companies that file financial statements, excluding sole proprietorships.
Yes, in 2025, the median net profit was USD 168.87k, down from 2024 (USD 230.45k). Among all 674 industries in Poland, PKD 23.91.Z ranks 31st, putting it in the top 4.6%.
The most common legal form for PKD 23.91.Z is a sole proprietorship, used by 47 companies in this industry (52.2% of the total). In second place is sp. z o.o. (33 companies, 36.7%), and in third place – sp. j. (8 companies, 8.9%).
