Manufacture of non-domestic cooling and ventilation equipment (PKD 28.25.Z)
This subclass includes:
- the production of industrial refrigeration and freezing equipment,
- the production of air-conditioning equipment, excluding for motor vehicles,
- the production of fans not intended for households,
- the production of heat exchangers,
- the production of machinery for liquefying air or other gases,
- the production of fans (for example roof, ridge and similar fans),
- the production of evaporators and condensers not intended for household refrigerators,
- the production of reversible heat pumps with a motor-driven fan and apparatus for changing air temperature and humidity.
Industry statistics (2025)
Number of companies
Companies
7,000
Companies (primary PKD)
869
Companies with financials
330
Business turnover
Legal structure
Legal formShare of companiesNumber of companies
- Sp. z o.o.49.1%427
- JDG40.3%350
- Sp. j.4.0%35
- Sp. k.3.1%27
- S.A.1.5%13
- Other0.8%7
- P.S.A.0.6%5
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 232.12m | USD 43.63m | |
| 2 | sp. z o.o. | USD 162.65m | USD 14.74m | |
| 3 | sp. z o.o. | USD 144.89m | USD 11.48m | |
| 4 | sp. z o.o. | USD 138.99m | USD 16.51m | |
| 5 | sp. z o.o. | USD 80.97m | USD 3.71m | |
| 6 | sp. z o.o. | USD 80.57m | USD 3.27m | |
| 7 | sp. z o.o. | USD 69.23m | USD 5.45m | |
| 8 | sp. z o.o. | USD 63.10m | USD -767.74k | |
| 9 | sp. z o.o. | USD 56.89m | USD 12.42m | |
| 10 | sp. z o.o. | USD 51.95m | USD 8.92m |
Fastest-growing companies
| # | Company | Legal form | Revenue | Y/Y growth |
|---|---|---|---|---|
| 1 | sp. z o.o. | USD 7.99m | +135.7% y/y | |
| 2 | sp. z o.o. | USD 232.12m | +97.3% y/y | |
| 3 | sp. z o.o. | USD 7.88m | +90.0% y/y | |
| 4 | sp. z o.o. | USD 30.09m | +81.1% y/y | |
| 5 | S.A. | USD 16.54m | +79.6% y/y | |
| 6 | sp. z o.o. | USD 63.10m | +71.0% y/y | |
| 7 | sp. z o.o. | USD 2.61m | +68.5% y/y | |
| 8 | sp. z o.o. | USD 51.95m | +66.5% y/y | |
| 9 | sp. z o.o. | USD 80.57m | +64.8% y/y | |
| 10 | sp. z o.o. | USD 11.17m | +58.9% y/y |
Stock market
No companies from this industry are listed.
Related PKD codes in division 28
FAQ
The primary industry for 869 companies is manufacture of non-domestic cooling and ventilation equipment. 330 entities have filed financial statements.
So far in 2026, 21 new companies with PKD 28.25.Z have been registered. In all of 2025, there were 25 such companies.
So far in 2026, 7 companies with PKD 28.25.Z have been deregistered. In all of 2025, there were 6 such companies.
In 2025, the median revenue for PKD 28.25.Z was USD 1.93m and the mean revenue was USD 10.08m, based on 207 financial statements. Averages and medians include only companies that file financial statements, excluding sole proprietorships.
Yes, in 2025, the median net profit was USD 55.37k, an improvement on 2024 (USD 40.15k). Among all 674 industries in Poland, PKD 28.25.Z ranks 107th, putting it in the top 16%.
The most common legal form for PKD 28.25.Z is sp. z o.o., used by 427 companies in this industry (49.1% of the total). In second place is a sole proprietorship (350 companies, 40.3%), and in third place – sp. j. (35 companies, 4.0%).



