Manufacture of batteries and accumulators (PKD 27.20.Z)
This subclass includes:
- production of galvanic cells and batteries:
- cells containing manganese dioxide, mercury dioxide, silver oxide and the like,
- production of electric accumulators and parts thereof:
- separators, containers, covers,
- production of lead-acid accumulator batteries,
- production of nickel-cadmium accumulator batteries,
- production of nickel-metal hydride accumulator batteries,
- production of lithium accumulator batteries,
- production of dry-cell batteries,
- production of wet-cell batteries,
- production of accumulators for vehicles, two-wheeled bicycles and other bicycles,
- production of accumulator energy storage systems.
Industry statistics (2025)
Number of companies
Companies
2,983
Companies (primary PKD)
181
Companies with financials
93
Business turnover
Legal structure
Legal formShare of companiesNumber of companies
- Sp. z o.o.77.3%140
- JDG13.8%25
- S.A.2.8%5
- Sp. k.2.8%5
- P.S.A.1.1%2
- Sp. j.1.1%2
- Other1.1%2
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 3.46bn | USD -315.25m | |
| 2 | S.A. | USD 2.62bn | — | |
| 3 | S.A. | USD 425.17m | USD -1.80m | |
| 4 | sp. z o.o. | USD 174.32m | USD -5.32m | |
| 5 | sp. z o.o. | USD 169.78m | USD -4.19m | |
| 6 | sp. z o.o. | USD 101.99m | USD -40.14m | |
| 7 | sp. z o.o. | USD 97.54m | USD 6.30m | |
| 8 | sp. z o.o. | USD 87.22m | USD 1.38m | |
| 9 | sp. z o.o. | USD 44.37m | USD -1.90m | |
| 10 | sp. z o.o. | USD 41.51m | USD 1.81m |
Fastest-growing companies
| # | Company | Legal form | Revenue | Y/Y growth |
|---|---|---|---|---|
| 1 | sp. z o.o. | USD 6.34m | +378.6% y/y | |
| 2 | sp. z o.o. | USD 2.83m | +52.8% y/y | |
| 3 | sp. z o.o. | USD 2.31m | +48.7% y/y | |
| 4 | sp. z o.o. | USD 17.60m | +27.0% y/y | |
| 5 | sp. z o.o. | USD 87.22m | +15.6% y/y | |
| 6 | sp. z o.o. | USD 3.10m | +15.3% y/y | |
| 7 | sp. z o.o. | USD 41.51m | +9.7% y/y | |
| 8 | sp. z o.o. | USD 975.81k | +6.1% y/y | |
| 9 | sp. z o.o. | USD 97.54m | +1.1% y/y | |
| 10 | sp. z o.o. | USD 2.59m | -1.5% y/y |
Stock market
No companies from this industry are listed.
Related PKD codes in division 27
FAQ
The primary industry for 181 companies is manufacture of batteries and accumulators. 93 entities have filed financial statements.
So far in 2026, 6 new companies with PKD 27.20.Z have been registered. In all of 2025, there were 22 such companies.
So far in 2026, 2 companies with PKD 27.20.Z have been deregistered. In all of 2025, there was 1 such company.
In 2025, the median revenue for PKD 27.20.Z was USD 607.23k and the mean revenue was USD 103.41m, based on 72 financial statements. Averages and medians include only companies that file financial statements, excluding sole proprietorships.
No, in 2025, the median net result was USD -7.00, though that is an improvement on 2024 (USD -379.00). Among all 674 industries in Poland, PKD 27.20.Z ranks 618th, placing it among the weakest 8.3%.
The most common legal form for PKD 27.20.Z is sp. z o.o., used by 140 companies in this industry (77.3% of the total). In second place is a sole proprietorship (25 companies, 13.8%), and in third place – S.A. (5 companies, 2.8%).



