Manufacture of irradiation, electromedical and electrotherapeutic equipment (PKD 26.60.Z)
This subclass includes:
- production of equipment and lamps using alpha, beta, gamma, X-ray or other radiation (for example for industrial, medical, diagnostic, therapeutic, research or scientific applications),
- production of computed tomography (CT) scanners,
- production of positron emission tomography (PET) scanners,
- production of magnetic resonance imaging (MRI) equipment,
- production of ultrasound equipment,
- production of electrocardiographs,
- production of electromedical endoscopic equipment,
- production of medical laser equipment,
- production of apparatus for artificial respiration or therapeutic respiration,
- production of pacemakers,
- production of hearing aids and prostheses,
- production of food and milk irradiation equipment.
This subclass excludes:
- production of sunbeds, classified in 27.90.Z.
Industry statistics (2025)
Number of companies
Companies
2,979
Companies (primary PKD)
191
Companies with financials
71
Business turnover
Legal structure
Legal formShare of companiesNumber of companies
- Sp. z o.o.58.6%112
- JDG27.2%52
- S.A.5.8%11
- Sp. k.4.2%8
- Other1.6%3
- Sp. j.1.0%2
- P.S.A.0.5%1
- Foundation0.5%1
- Cooperative0.5%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 14.72m | USD 2.04m | |
| 2 | sp. z o.o. + limited partnership | USD 10.96m | USD 2.56m | |
| 3 | sp. j. | USD 10.89m | USD 2.68m | |
| 4 | sp. z o.o. | USD 8.12m | USD -66.74k | |
| 5 | sp. z o.o. | USD 7.43m | USD 609.97k | |
| 6 | S.A. | USD 6.16m | USD 749.66k | |
| 7 | sp. z o.o. | USD 3.96m | USD 2.90k | |
| 8 | sp. z o.o. | USD 1.80m | USD -54.52k | |
| 9 | Branch (foreign co.) | USD 1.53m | USD 53.17k | |
| 10 | sp. z o.o. | USD 1.19m | USD 120.84k |
Fastest-growing companies
| # | Company | Legal form | Revenue | Y/Y growth |
|---|---|---|---|---|
| 1 | sp. z o.o. | USD 1.19m | +239.6% y/y | |
| 2 | sp. j. | USD 10.89m | +73.4% y/y | |
| 3 | sp. z o.o. | USD 897.68k | +46.4% y/y | |
| 4 | S.A. | USD 6.16m | +39.6% y/y | |
| 5 | S.A. | USD 585.45k | +35.4% y/y | |
| 6 | sp. z o.o. | USD 875.37k | +21.7% y/y | |
| 7 | sp. z o.o. | USD 473.20k | +21.6% y/y | |
| 8 | sp. z o.o. | USD 3.96m | +19.8% y/y | |
| 9 | sp. z o.o. | USD 7.43m | +17.0% y/y | |
| 10 | Branch (foreign co.) | USD 1.53m | +16.1% y/y |
Stock market
1 company from this industry is listed.
| Company | Ticker | Market | Price | Change | Market cap |
|---|---|---|---|---|---|
| GMZ | NewConnect | PLN 0.23 | -8.16% | USD 7.30m |
Related PKD codes in division 26
FAQ
The primary industry for 191 companies is manufacture of irradiation, electromedical and electrotherapeutic equipment. 71 entities have filed financial statements.
So far in 2026, 6 new companies with PKD 26.60.Z have been registered. In all of 2025, there were 10 such companies.
So far in 2026, 1 company with PKD 26.60.Z have been deregistered. In all of 2025, there were 5 such companies.
In 2025, the median revenue for PKD 26.60.Z was USD 100.52k and the mean revenue was USD 1.98m, based on 36 financial statements. Averages and medians include only companies that file financial statements, excluding sole proprietorships.
No, in 2025, the median net result was USD -2.50k, worse than in 2024 (USD 174.00). Among all 674 industries in Poland, PKD 26.60.Z ranks 615th, placing it among the weakest 8.8%.
The most common legal form for PKD 26.60.Z is sp. z o.o., used by 112 companies in this industry (58.6% of the total). In second place is a sole proprietorship (52 companies, 27.2%), and in third place – S.A. (11 companies, 5.8%).




