Manufacture of electric lighting equipment (PKD 27.40.Z)
This subclass includes:
- production of lamps, lighting equipment and light bulbs (for example discharge lamps, incandescent lamps, fluorescent lamps, ultraviolet lamps, infrared lamps, light-emitting diode (LED) lamps),
- production of ceiling and wall light fittings (for example chandeliers),
- production of table or floor lamps (that is lighting fittings),
- production of string lights,
- production of electric fireplace lighting,
- production of torches,
- production of electric insect lamps,
- production of lanterns (for example carbide, electric, gas, petrol, kerosene),
- production of spotlights,
- production of street lighting (excluding traffic signalling),
- production of lighting equipment for transport means (for example for motor vehicles, aircraft, boats),
- production of solar lighting equipment.
This subclass excludes:
- production of glassware and glass parts for lighting equipment, classified in 23.15.Z,
- production of light-emitting diode (LED) lamps, classified in 26.11.Z,
- production of installation equipment for lighting equipment, whether or not current-carrying, classified in 27.33.Z,
- production of ceiling fans or bathroom fans combined with lighting equipment, classified in 27.51.Z,
- production of electrical signalling equipment (for example traffic lights and pedestrian control equipment), classified in 27.90.Z,
- production of illuminated signs, classified in 27.90.Z.
Industry statistics (2025)
Number of companies
Companies
9,443
Companies (primary PKD)
879
Companies with financials
324
Business turnover
Legal structure
Legal formShare of companiesNumber of companies
- Sp. z o.o.48.4%425
- JDG40.0%352
- Sp. j.4.3%38
- Sp. k.3.5%31
- S.A.1.8%16
- Other0.7%6
- P.S.A.0.3%3
- Cooperative0.2%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 1.09bn | USD 25.73m | |
| 2 | sp. z o.o. | USD 126.86m | USD -462.06k | |
| 3 | sp. z o.o. | USD 123.22m | USD -33.84m | |
| 4 | sp. z o.o. | USD 50.40m | USD 124.65k | |
| 5 | sp. z o.o. | USD 44.96m | USD 3.08m | |
| 6 | sp. z o.o. | USD 43.65m | USD 4.51m | |
| 7 | sp. z o.o. | USD 42.98m | USD 1.38m | |
| 8 | sp. z o.o. | USD 37.43m | USD 9.90m | |
| 9 | S.A. | USD 35.59m | USD 451.75k | |
| 10 | S.A. | USD 29.56m | USD -1.16m |
Fastest-growing companies
| # | Company | Legal form | Revenue | Y/Y growth |
|---|---|---|---|---|
| 1 | sp. z o.o. | USD 11.89m | +73.0% y/y | |
| 2 | Branch (foreign co.) | USD 4.08m | +63.2% y/y | |
| 3 | sp. z o.o. | USD 2.67m | +58.1% y/y | |
| 4 | sp. z o.o. | USD 2.97m | +52.8% y/y | |
| 5 | sp. z o.o. | USD 1.66m | +45.6% y/y | |
| 6 | sp. z o.o. | USD 2.93m | +39.1% y/y | |
| 7 | sp. z o.o. | USD 2.31m | +35.8% y/y | |
| 8 | sp. z o.o. | USD 2.94m | +35.5% y/y | |
| 9 | sp. z o.o. | USD 1.49m | +33.1% y/y | |
| 10 | sp. j. | USD 4.69m | +31.5% y/y |
Stock market
1 company from this industry is listed.
| Company | Ticker | Market | Price | Change | Market cap |
|---|---|---|---|---|---|
| LEN | GPW Main Market | PLN 2.07 | 0.00% | USD 12.87m |
Related PKD codes in division 27
FAQ
The primary industry for 879 companies is manufacture of electric lighting equipment. 324 entities have filed financial statements.
So far in 2026, 27 new companies with PKD 27.40.Z have been registered. In all of 2025, there were 35 such companies.
So far in 2026, 9 companies with PKD 27.40.Z have been deregistered. In all of 2025, there were 17 such companies.
In 2025, the median revenue for PKD 27.40.Z was USD 1.08m and the mean revenue was USD 11.57m, based on 195 financial statements. Averages and medians include only companies that file financial statements, excluding sole proprietorships.
Yes, in 2025, the median net profit was USD 21.37k, an improvement on 2024 (USD 17.25k). Among all 674 industries in Poland, PKD 27.40.Z ranks 214th, putting it in the top 32%.
The most common legal form for PKD 27.40.Z is sp. z o.o., used by 425 companies in this industry (48.4% of the total). In second place is a sole proprietorship (352 companies, 40.0%), and in third place – sp. j. (38 companies, 4.3%).







