Manufacture of engines and turbines, except aircraft, vehicle and cycle engines (PKD 28.11.Z)
This subclass includes:
- the manufacture of reciprocating internal combustion engines (excluding aircraft, motorcycle and motor vehicle engines):
- engines for vessels,
- railway engines,
- the manufacture of parts suitable for use solely or principally with internal combustion engines (for example pistons, piston rings, carburettors and the like, excluding for motor vehicles),
- the manufacture of inlet and exhaust valves for internal combustion engines,
- the manufacture of turbines and parts thereof:
- steam turbines and other vapour turbines,
- hydraulic turbines, water wheels and regulators therefor,
- wind turbines and mills,
- gas turbines, excluding turbojet and turboprop engines for aircraft propulsion,
- the manufacture of boiler-turbine sets
- the manufacture of turbo sets comprising a turbine and a generator mounted together
- the manufacture of engines used in industry
- factory overhauls of engines for vessels.
This subclass excludes:
- the manufacture of electric generators and generator sets serving as a source of motive power (excluding turbo sets), classified in 27.11.Z,
- the manufacture of electrical equipment and electrical engine components for internal combustion engines, classified in 27.90.Z,
- the manufacture of parts for internal combustion engines for motor vehicles, classified in 29.10.A,
- the manufacture of electrical equipment and components of reciprocating internal combustion engines for motor vehicles, classified in the relevant subclasses of group 29.3,
- the manufacture of pistons, piston rings and carburettors for motor vehicles (excluding motorcycles), classified in 29.32.Z,
- the manufacture of reciprocating internal combustion engines for aircraft, classified in the relevant subclasses of group 30.3,
- the manufacture of turbojet and turboprop aircraft engines, classified in 30.31.Z, 30.32.Z,
- the manufacture of drive engines, pistons, piston rings and carburettors for motorcycles, classified in 30.91.Z.
Industry statistics (2025)
Number of companies
Companies
4,195
Companies (primary PKD)
215
Companies with financials
66
Business turnover
Legal structure
Legal formShare of companiesNumber of companies
- Sp. z o.o.63.7%137
- JDG24.2%52
- Sp. k.4.7%10
- S.A.2.8%6
- Sp. j.1.9%4
- Other1.9%4
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 595.71m | USD 24.32m | |
| 2 | sp. z o.o. | USD 326.46m | USD 17.60m | |
| 3 | sp. z o.o. | USD 192.40m | USD -4.12m | |
| 4 | sp. z o.o. | USD 161.46m | USD 12.48m | |
| 5 | sp. z o.o. | USD 109.03m | USD 5.10m | |
| 6 | sp. z o.o. | USD 39.85m | USD 345.03k | |
| 7 | sp. z o.o. | USD 36.10m | USD 2.28m | |
| 8 | S.A. | USD 13.30m | USD 1.05m | |
| 9 | sp. z o.o. | USD 11.54m | USD 19.53k | |
| 10 | sp. z o.o. | USD 11.16m | USD 212.34k |
Fastest-growing companies
| # | Company | Legal form | Revenue | Y/Y growth |
|---|---|---|---|---|
| 1 | sp. z o.o. | USD 192.40m | +1,132.1% y/y | |
| 2 | Branch (foreign co.) | USD 6.67m | +115.1% y/y | |
| 3 | S.A. | USD 7.47m | +54.4% y/y | |
| 4 | sp. z o.o. | USD 11.54m | +22.5% y/y | |
| 5 | sp. z o.o. | USD 595.71m | +6.2% y/y | |
| 6 | sp. k. | USD 4.64m | +4.2% y/y | |
| 7 | S.K.A. | USD 2.42m | +2.9% y/y | |
| 8 | sp. z o.o. | USD 36.10m | +2.8% y/y | |
| 9 | sp. z o.o. | USD 11.16m | -2.1% y/y | |
| 10 | sp. z o.o. | USD 326.46m | -2.4% y/y |
Stock market
No companies from this industry are listed.
Related PKD codes in division 28
FAQ
The primary industry for 215 companies is manufacture of engines and turbines, except aircraft, vehicle and cycle engines. 66 entities have filed financial statements.
So far in 2026, 2 new companies with PKD 28.11.Z have been registered. In all of 2025, there were 10 such companies.
So far in 2026, 1 company with PKD 28.11.Z have been deregistered. In all of 2025, there were 7 such companies.
In 2025, the median revenue for PKD 28.11.Z was USD 905.95k and the mean revenue was USD 41.66m, based on 37 financial statements. Averages and medians include only companies that file financial statements, excluding sole proprietorships.
Yes, in 2025, the median net profit was USD 10.72k, an improvement on 2024 (USD 8.11k). Among all 674 industries in Poland, PKD 28.11.Z ranks 211th, putting it in the top 31%.
The most common legal form for PKD 28.11.Z is sp. z o.o., used by 137 companies in this industry (63.7% of the total). In second place is a sole proprietorship (52 companies, 24.2%), and in third place – sp. k. (10 companies, 4.7%).



