Manufacture of machinery for mining, quarrying and construction (PKD 28.92.Z)
This subclass includes:
- the manufacture of conveyors and hoists for goods and materials, used underground, operating continuously,
- the manufacture of machine tools for excavating, boring, earth or mineral and ore mining, coal or rock cutters and tunnelling machines,
- the manufacture of machinery for treating minerals by screening, sieving, sorting, separating, washing, purifying, crushing, grinding, mixing or kneading earth, stone, ores or other mineral substances in solid form (including powder or paste),
- the manufacture of concrete mixers and mortar mixers,
- the manufacture of earth-moving machinery:
- bulldozers, angledozers, graders, scrapers, levellers, excavators, loaders and the like,
- the manufacture of pile drivers, pile extractors, mortar spreaders and bituminous material spreaders, concrete road paving machines and the like,
- the manufacture of machinery for mixing mineral substances with bitumen,
- the manufacture of crawler excavators,
- the manufacture of dozer blades,
- the manufacture of dumpers for off-highway use,
- the manufacture of snowploughs and snow blowers.
This subclass excludes:
- the manufacture of lifting and handling equipment, classified in 28.22.Z,
- the manufacture of tractors, classified in 28.30.Z, 29.10.D,
- the manufacture of machine tools for working stone, including equipment for cutting and cleaning stone, classified in 28.42.Z,
- the manufacture of truck mixers, classified in 29.20.Z.
Industry statistics (2025)
Number of companies
Companies
5,049
Companies (primary PKD)
296
Companies with financials
150
Business turnover
Legal structure
Legal formShare of companiesNumber of companies
- Sp. z o.o.59.8%177
- JDG28.4%84
- S.A.5.7%17
- Sp. j.3.0%9
- Sp. k.2.4%7
- Other0.3%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 157.50m | USD 4.31m | |
| 2 | S.A. | USD 136.03m | — | |
| 3 | sp. z o.o. | USD 93.29m | USD 6.68m | |
| 4 | sp. z o.o. | USD 91.22m | USD 20.32m | |
| 5 | sp. z o.o. | USD 63.91m | USD 1.03m | |
| 6 | sp. z o.o. | USD 48.92m | USD 1.04m | |
| 7 | S.A. | USD 37.74m | USD 8.37m | |
| 8 | S.A. | USD 33.69m | USD 5.50m | |
| 9 | S.A. | USD 30.00m | USD -2.79m | |
| 10 | sp. z o.o. | USD 28.21m | USD 12.84m |
Fastest-growing companies
| # | Company | Legal form | Revenue | Y/Y growth |
|---|---|---|---|---|
| 1 | sp. z o.o. | USD 157.50m | +63.2% y/y | |
| 2 | sp. z o.o. | USD 91.22m | +35.7% y/y | |
| 3 | sp. z o.o. | USD 93.29m | +31.4% y/y | |
| 4 | sp. z o.o. | USD 5.33m | +27.1% y/y | |
| 5 | sp. z o.o. | USD 5.07m | +26.6% y/y | |
| 6 | sp. z o.o. | USD 6.88m | +22.5% y/y | |
| 7 | sp. z o.o. | USD 10.21m | +22.2% y/y | |
| 8 | sp. z o.o. | USD 17.78m | +19.9% y/y | |
| 9 | sp. z o.o. | USD 25.54m | +19.8% y/y | |
| 10 | sp. z o.o. | USD 11.96m | +19.4% y/y |
Stock market
1 company from this industry is listed.
| Company | Ticker | Market | Price | Change | Market cap |
|---|---|---|---|---|---|
| PAT | GPW Main Market | PLN 1.90 | +3.26% | USD 14.01m |
Related PKD codes in division 28
FAQ
The primary industry for 296 companies is manufacture of machinery for mining, quarrying and construction. 150 entities have filed financial statements.
So far in 2026, 10 new companies with PKD 28.92.Z have been registered. In all of 2025, there were 3 such companies.
So far in 2026, no companies with PKD 28.92.Z have been deregistered. In all of 2025, there were 7 such companies.
In 2025, the median revenue for PKD 28.92.Z was USD 1.56m and the mean revenue was USD 10.28m, based on 112 financial statements. Averages and medians include only companies that file financial statements, excluding sole proprietorships.
Yes, in 2025, the median net profit was USD 134.95k, down from 2024 (USD 135.98k). Among all 674 industries in Poland, PKD 28.92.Z ranks 23rd, putting it in the top 3.4%.
The most common legal form for PKD 28.92.Z is sp. z o.o., used by 177 companies in this industry (59.8% of the total). In second place is a sole proprietorship (84 companies, 28.4%), and in third place – S.A. (17 companies, 5.7%).





