Manufacture of other non-metallic mineral products n.e.c. (PKD 23.99.Z)
This subclass includes:
- the production of friction materials and articles thereof, made on the basis of mineral substances or cellulose, unmounted,
- the production of mineral insulating materials, for example:
- slag wool, rock wool and similar mineral wools; vermiculite, expanded clays and similar materials insulating against heat, sound or absorbing sound,
- the production of articles from various mineral substances, for example:
- worked mica and articles of mica, peat, graphite (other than electrical articles),
- the production of articles of asphalt or similar materials (for example petroleum bitumen or coal tar pitch),
- the production of carbon and graphite fibre and articles thereof (excluding electrodes and electrical equipment)
- the production of artificial corundum.
This subclass excludes:
- the production of horticultural soil containing peat as the main component, classified in 20.15.Z,
- the production of glass wool and articles made of non-woven glass fibre materials, classified in 23.14.Z,
- the production of graphite electrodes, classified in 27.90.Z,
- the production of carbon and graphite seals, classified in 28.29.Z.
Industry statistics (2025)
Number of companies
Companies
5,376
Companies (primary PKD)
486
Companies with financials
220
Business turnover
Legal structure
Legal formShare of companiesNumber of companies
- Sp. z o.o.64.0%311
- JDG23.3%113
- Sp. k.4.7%23
- S.A.3.9%19
- Sp. j.2.7%13
- Other0.4%2
- P.S.A.0.2%1
- Association0.2%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 447.57m | USD 29.81m | |
| 2 | sp. z o.o. | USD 264.84m | USD 33.87m | |
| 3 | sp. z o.o. | USD 224.53m | USD 11.61m | |
| 4 | sp. z o.o. | USD 74.93m | USD 4.52m | |
| 5 | sp. z o.o. | USD 61.85m | USD 5.33m | |
| 6 | sp. z o.o. | USD 59.08m | USD 12.28m | |
| 7 | sp. z o.o. | USD 55.74m | USD 5.78m | |
| 8 | sp. z o.o. | USD 38.37m | USD 3.06m | |
| 9 | S.A. | USD 38.26m | USD -14.94m | |
| 10 | sp. z o.o. | USD 37.09m | USD 2.50m |
Fastest-growing companies
| # | Company | Legal form | Revenue | Y/Y growth |
|---|---|---|---|---|
| 1 | sp. z o.o. | USD 9.40m | +69.2% y/y | |
| 2 | sp. z o.o. | USD 2.59m | +48.6% y/y | |
| 3 | sp. z o.o. | USD 5.95m | +42.3% y/y | |
| 4 | sp. z o.o. + limited partnership | USD 3.29m | +42.1% y/y | |
| 5 | sp. z o.o. | USD 8.42m | +37.5% y/y | |
| 6 | sp. z o.o. | USD 2.83m | +36.2% y/y | |
| 7 | sp. z o.o. | USD 3.33m | +35.9% y/y | |
| 8 | sp. z o.o. | USD 6.83m | +31.5% y/y | |
| 9 | sp. z o.o. | USD 3.10m | +28.7% y/y | |
| 10 | sp. z o.o. | USD 3.59m | +27.7% y/y |
Stock market
1 company from this industry is listed.
| Company | Ticker | Market | Price | Change | Market cap |
|---|---|---|---|---|---|
| IZO | GPW Main Market | PLN 3.76 | +1.90% | USD 3.57m |
Related PKD codes in division 23
FAQ
The primary industry for 486 companies is manufacture of other non-metallic mineral products n.e.c.. 220 entities have filed financial statements.
So far in 2026, 15 new companies with PKD 23.99.Z have been registered. In all of 2025, there were 17 such companies.
So far in 2026, 5 companies with PKD 23.99.Z have been deregistered. In all of 2025, there were 9 such companies.
In 2025, the median revenue for PKD 23.99.Z was USD 1.92m and the mean revenue was USD 13.30m, based on 143 financial statements. Averages and medians include only companies that file financial statements, excluding sole proprietorships.
Yes, in 2025, the median net profit was USD 41.28k, down from 2024 (USD 43.83k). Among all 674 industries in Poland, PKD 23.99.Z ranks 179th, putting it in the top 27%.
The most common legal form for PKD 23.99.Z is sp. z o.o., used by 311 companies in this industry (64.0% of the total). In second place is a sole proprietorship (113 companies, 23.3%), and in third place – sp. k. (23 companies, 4.7%).


