Manufacture of optical instruments and photographic equipment (PKD 26.70.Z)
This subclass includes the manufacture of optical instruments (for example binoculars, microscopes (excluding electron and proton microscopes), telescopes, prisms) and the manufacture of lenses (excluding ophthalmic use); coating or grinding of lenses (excluding ophthalmic use), mounting of lenses (excluding ophthalmic use), and the manufacture of photographic equipment (for example cameras and light meters).
This subclass includes:
- production of optical mirrors,
- production of equipment for optical sights for firearms,
- production of optical position-finding equipment,
- production of optical magnifying instruments,
- production of precision optical mechanical tools,
- production of optical comparators,
- production of motion picture cameras and digital cameras,
- production of film projectors and slide projectors,
- production of multimedia projectors,
- production of optical measuring and control devices and instruments (for example gas or smoke analyzers, photographic light meters, rangefinders),
- production of lenses, optical microscopes, binoculars and telescopes,
- production of objective lenses for cameras, projectors or photographic enlargers or reducers,
- production of laser assemblies,
- production of unrecorded magnetic audio and video tapes,
- production of unrecorded optical discs.
This subclass excludes:
- reproduction of recorded information media (computer, sound, image and similar media), classified in 18.20.Z,
- production of computer projectors, classified in 26.20.Z,
- production of equipment for television studios and transmitting equipment, including the production of television cameras, classified in 26.30.Z,
- production of home video cameras, classified in 26.40.Z,
- production of fire alarms, classified in 26.51.Z,
- production of complete devices using laser components, classified in the appropriate subclass according to the type of device (for example production of medical laser equipment, classified in 26.60.Z),
- production of photocopiers, classified in 28.23.Z,
- production of ophthalmic products, classified in 32.50.B.
Industry statistics (2025)
Number of companies
Companies
5,982
Companies (primary PKD)
477
Companies with financials
51
Business turnover
Legal structure
Legal formShare of companiesNumber of companies
- JDG62.5%298
- Sp. z o.o.31.2%149
- Sp. j.3.1%15
- S.A.1.7%8
- Other0.8%4
- P.S.A.0.2%1
- Sp. k.0.2%1
- Foundation0.2%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 19.39m | USD 6.15m | |
| 2 | sp. z o.o. | USD 14.93m | USD 805.39k | |
| 3 | sp. z o.o. | USD 8.82m | USD 1.79m | |
| 4 | sp. z o.o. | USD 7.89m | USD -36.20k | |
| 5 | sp. z o.o. | USD 5.56m | USD 167.25k | |
| 6 | sp. z o.o. | USD 3.34m | USD 432.44k | |
| 7 | sp. z o.o. | USD 2.27m | USD -249.60k | |
| 8 | sp. z o.o. | USD 1.55m | USD -147.07k | |
| 9 | sp. z o.o. | USD 1.44m | USD 135.61k | |
| 10 | sp. z o.o. | USD 1.29m | USD -27.98k |
Fastest-growing companies
| # | Company | Legal form | Revenue | Y/Y growth |
|---|---|---|---|---|
| 1 | sp. z o.o. | USD 8.82m | +122.3% y/y | |
| 2 | sp. z o.o. | USD 1.55m | +111.5% y/y | |
| 3 | sp. z o.o. | USD 2.27m | +35.4% y/y | |
| 4 | sp. z o.o. | USD 531.97k | +19.0% y/y | |
| 5 | sp. z o.o. | USD 1.29m | +16.0% y/y | |
| 6 | sp. z o.o. | USD 5.56m | +12.9% y/y | |
| 7 | sp. z o.o. | USD 14.93m | +11.1% y/y | |
| 8 | sp. z o.o. | USD 19.39m | +8.6% y/y | |
| 9 | sp. z o.o. | USD 952.67k | +5.2% y/y | |
| 10 | sp. z o.o. | USD 1.44m | +3.5% y/y |
Stock market
No companies from this industry are listed.
Related PKD codes in division 26
FAQ
The primary industry for 477 companies is manufacture of optical instruments and photographic equipment. 51 entities have filed financial statements.
So far in 2026, 2 new companies with PKD 26.70.Z have been registered. In all of 2025, there were 12 such companies.
So far in 2026, 1 company with PKD 26.70.Z have been deregistered. In all of 2025, there were 10 such companies.
In 2025, the median revenue for PKD 26.70.Z was USD 389.36k and the mean revenue was USD 2.19m, based on 34 financial statements. Averages and medians include only companies that file financial statements, excluding sole proprietorships.
Yes, in 2025, the median net profit was USD 9.10k, an improvement on 2024 (USD 4.86k). Among all 674 industries in Poland, PKD 26.70.Z ranks 359th, placing it among the weakest 47%.
The most common legal form for PKD 26.70.Z is a sole proprietorship, used by 298 companies in this industry (62.5% of the total). In second place is sp. z o.o. (149 companies, 31.2%), and in third place – sp. j. (15 companies, 3.1%).

