Manufacture of bearings, gears, gearing and driving elements (PKD 28.15.Z)
This subclass includes:
- the manufacture of bearings, roller and plain, and parts thereof,
- the manufacture of mechanical power transmission equipment, for example:
- drive shafts (including camshafts and crankshafts) and cranks,
- bearing housings and plain shaft bearings,
- the manufacture of gears, gearing and gear boxes, and other speed changers,
- the manufacture of clutches and shaft couplings,
- the manufacture of flywheels and pulleys,
- the manufacture of articulated chain,
- the manufacture of power transmission chains.
This subclass excludes:
- the manufacture of other chains, classified in 25.93.Z,
- the manufacture of equipment for hydraulic or hydrostatic transmissions, classified in 28.12.Z,
- the manufacture of electromagnetic clutches for motor vehicles, classified in 29.31.Z,
- the manufacture of gears, gear boxes and their parts for motor vehicles (excluding motorcycles), classified in 29.32.Z,
- the manufacture of components of power transmission equipment suitable for use solely or principally in motor vehicles or aircraft, classified in the relevant subclasses of divisions 29 and 30.
Industry statistics (2025)
Number of companies
Companies
4,799
Companies (primary PKD)
162
Companies with financials
89
Business turnover
Legal structure
Legal formShare of companiesNumber of companies
- Sp. z o.o.54.3%88
- JDG30.2%49
- S.A.4.9%8
- Sp. k.3.7%6
- Sp. j.3.7%6
- Other1.9%3
- Cooperative0.6%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 621.59m | USD 19.28m | |
| 2 | sp. z o.o. | USD 245.44m | USD 10.84m | |
| 3 | S.A. | USD 191.14m | USD 4.73m | |
| 4 | sp. z o.o. | USD 169.98m | USD 9.27m | |
| 5 | sp. z o.o. | USD 111.58m | USD 4.04m | |
| 6 | sp. z o.o. | USD 94.49m | USD -1.64m | |
| 7 | sp. z o.o. | USD 84.90m | USD 689.13k | |
| 8 | sp. z o.o. | USD 67.46m | USD 5.65m | |
| 9 | S.A. | USD 54.37m | USD -11.83m | |
| 10 | sp. z o.o. | USD 51.09m | USD -9.50m |
Fastest-growing companies
| # | Company | Legal form | Revenue | Y/Y growth |
|---|---|---|---|---|
| 1 | sp. z o.o. + limited partnership | USD 19.41m | +58.3% y/y | |
| 2 | sp. z o.o. | USD 6.65m | +14.3% y/y | |
| 3 | sp. z o.o. | USD 51.09m | +8.9% y/y | |
| 4 | sp. z o.o. + limited partnership | USD 6.82m | +6.9% y/y | |
| 5 | sp. z o.o. | USD 169.98m | +5.6% y/y | |
| 6 | sp. z o.o. | USD 17.99m | +4.6% y/y | |
| 7 | sp. z o.o. | USD 19.37m | +4.3% y/y | |
| 8 | sp. z o.o. | USD 111.58m | +2.2% y/y | |
| 9 | sp. z o.o. | USD 84.90m | +0.9% y/y | |
| 10 | sp. z o.o. | USD 67.46m | +0.5% y/y |
Stock market
No companies from this industry are listed.
Related PKD codes in division 28
FAQ
The primary industry for 162 companies is manufacture of bearings, gears, gearing and driving elements. 89 entities have filed financial statements.
So far in 2026, 4 new companies with PKD 28.15.Z have been registered. In all of 2025, there were 5 such companies.
So far in 2026, no companies with PKD 28.15.Z have been deregistered. In all of 2025, there were 4 such companies.
In 2025, the median revenue for PKD 28.15.Z was USD 5.02m and the mean revenue was USD 32.51m, based on 65 financial statements. Averages and medians include only companies that file financial statements, excluding sole proprietorships.
Yes, in 2025, the median net profit was USD 86.45k, down from 2024 (USD 95.55k). Among all 674 industries in Poland, PKD 28.15.Z ranks 25th, putting it in the top 3.7%.
The most common legal form for PKD 28.15.Z is sp. z o.o., used by 88 companies in this industry (54.3% of the total). In second place is a sole proprietorship (49 companies, 30.2%), and in third place – S.A. (8 companies, 4.9%).




