Manufacture of office machinery and equipment (except computers and peripheral equipment) (PKD 28.23.Z)
This subclass includes:
- the manufacture of calculating machines,
- the manufacture of cash registers (fiscal cash registers),
- the manufacture of calculators,
- the manufacture of postage meters, mail handling machines (enveloping, sealing and addressing machines; opening, sorting, scanning machines; franking machines),
- the manufacture of typewriters and stenographic machines,
- the manufacture of office binding equipment (that is, binding using plastic or tape),
- the manufacture of machines for sorting, counting and wrapping coins,
- the manufacture of pencil sharpeners,
- the manufacture of office staplers and staple removers,
- the manufacture of voting machines,
- the manufacture of tape dispensers,
- the manufacture of hole punches,
- the manufacture of photocopiers,
- the manufacture of blackboards; whiteboards and boards with surfaces for writing or drawing with markers,
- the manufacture of dictating machines.
Industry statistics (2025)
Number of companies
Companies
3,758
Companies (primary PKD)
63
Companies with financials
26
Business turnover
Legal structure
Legal formShare of companiesNumber of companies
- Sp. z o.o.55.6%35
- JDG27.0%17
- Sp. j.6.3%4
- S.A.4.8%3
- Sp. k.3.2%2
- Foundation1.6%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 | S.A. | USD 54.32m | USD 7.23m | |
| 2 | sp. z o.o. | USD 7.85m | USD -18.88k | |
| 3 | S.A. | USD 4.69m | USD -173.20k | |
| 4 | sp. z o.o. + limited partnership | USD 4.14m | USD -206.67k | |
| 5 | sp. k. | USD 2.49m | USD 1.74m | |
| 6 | sp. z o.o. | USD 1.68m | USD -13.71k | |
| 7 | sp. z o.o. | USD 1.23m | USD 12.46k | |
| 8 | sp. j. | USD 576.25k | USD 490.46k | |
| 9 | sp. z o.o. | USD 490.32k | USD 39.20k | |
| 10 | sp. z o.o. | USD 312.99k | USD 21.75k |
Fastest-growing companies
| # | Company | Legal form | Revenue | Y/Y growth |
|---|---|---|---|---|
| 1 | S.A. | USD 59.40m | +26.0% y/y | |
| 2 | sp. j. | USD 576.25k | +23.7% y/y | |
| 3 | sp. k. | USD 2.49m | +23.0% y/y | |
| 4 | sp. z o.o. | USD 1.23m | +4.9% y/y | |
| 5 | sp. z o.o. | USD 7.85m | -0.7% y/y | |
| 6 | sp. z o.o. + limited partnership | USD 4.14m | -2.6% y/y | |
| 7 | S.A. | USD 4.69m | -16.6% y/y | |
| 8 | sp. z o.o. | USD 1.68m | -42.8% y/y |
Stock market
1 company from this industry is listed.
| Company | Ticker | Market | Price | Change | Market cap |
|---|---|---|---|---|---|
| BPN | NewConnect | PLN 0.33 | +3.75% | USD 996.00k |
Related PKD codes in division 28
FAQ
The primary industry for 63 companies is manufacture of office machinery and equipment (except computers and peripheral equipment). 26 entities have filed financial statements.
So far in 2026, 0 new companies with PKD 28.23.Z have been registered. In all of 2025, there was 1 such company.
In 2025, the median revenue for PKD 28.23.Z was USD 535.70k and the mean revenue was USD 5.23m, based on 16 financial statements. Averages and medians include only companies that file financial statements, excluding sole proprietorships.
Yes, in 2025, the median net profit was USD 7.56k, down from 2024 (USD 15.45k). Among all 674 industries in Poland, PKD 28.23.Z ranks 457th, placing it among the weakest 32%.
The most common legal form for PKD 28.23.Z is sp. z o.o., used by 35 companies in this industry (55.6% of the total). In second place is a sole proprietorship (17 companies, 27.0%), and in third place – sp. j. (4 companies, 6.3%).

