Manufacture of machinery for food, beverage and tobacco processing (PKD 28.93.Z)
This subclass includes:
- the manufacture of dryers for agricultural products,
- the manufacture of equipment for the dairy industry, for example:
- milk centrifuges,
- machinery and equipment for processing milk (for example homogenisers),
- equipment for butter production (for example butter churns, butter moulding machines),
- machinery and equipment for cheese production (for example homogenisers, presses and moulding machines),
- the manufacture of machinery and equipment for the grain industry, for example:
- machinery for cleaning, sorting or grading seeds, grain or dried leguminous vegetables (for example winnowers, sieves, dusters, brushes),
- machinery for the production of flour, meal and the like (for example grain mills, feeders, sieves, bran cleaners, mixers, rice and pea huskers),
- the manufacture of presses, crushing mills and crushers (for example used in the production of wine, cider, fruit juices),
- the manufacture of machinery used in bakeries and for the production of pasta or similar products, for example:
- bakery ovens, dough mixers and dividers, moulders, bread slicers, dough depositors,
- the manufacture of machinery and equipment for processing various foodstuffs, for example:
- for the production of confectionery, cocoa, chocolate, sugar, beer; for the processing of meat or poultry, fruit, nuts or vegetables; for the processing of fish, crustaceans or other marine products,
- other machinery for the industrial processing of food or the production of beverages,
- the manufacture of machinery for filtering or purifying beverages and food,
- the manufacture of machinery and equipment for obtaining or processing vegetable or animal fats or oils,
- the manufacture of machinery and equipment for tobacco processing, the production of cigarettes, cigars, pipe tobacco or chewing tobacco, snuff,
- the manufacture of machinery and equipment for preparing meals in hotels and restaurants.
This subclass excludes:
- the manufacture of equipment for irradiating food and milk, classified in 26.60.Z,
- the manufacture of machinery and equipment for packing, wrapping and weighing, classified in 28.29.Z,
- the manufacture of machinery and equipment for cleaning, sorting and grading eggs, fruit and other agricultural produce (excluding seeds, grain and dried leguminous vegetables), classified in 28.30.Z.
Industry statistics (2025)
Number of companies
Companies
4,833
Companies (primary PKD)
497
Companies with financials
210
Business turnover
Legal structure
Legal formShare of companiesNumber of companies
- Sp. z o.o.46.9%233
- JDG40.8%203
- Sp. j.4.8%24
- Sp. k.4.0%20
- S.A.2.4%12
- P.S.A.0.6%3
- Cooperative0.2%1
- Other0.2%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 75.96m | USD 4.27m | |
| 2 | P.S.A. | USD 70.72m | USD 2.05m | |
| 3 | sp. z o.o. | USD 57.14m | USD 2.80m | |
| 4 | sp. z o.o. | USD 54.07m | USD 3.48m | |
| 5 | sp. z o.o. | USD 46.56m | USD -305.89k | |
| 6 | sp. z o.o. | USD 39.07m | USD 7.21m | |
| 7 | sp. z o.o. | USD 34.48m | USD 3.92m | |
| 8 | sp. z o.o. | USD 32.77m | USD 1.37m | |
| 9 | sp. z o.o. | USD 27.19m | USD 3.83m | |
| 10 | sp. z o.o. | USD 25.59m | USD 2.44m |
Fastest-growing companies
| # | Company | Legal form | Revenue | Y/Y growth |
|---|---|---|---|---|
| 1 | P.S.A. | USD 70.72m | +110.9% y/y | |
| 2 | sp. z o.o. | USD 15.81m | +93.4% y/y | |
| 3 | sp. z o.o. | USD 12.27m | +75.9% y/y | |
| 4 | sp. j. | USD 5.78m | +65.7% y/y | |
| 5 | sp. z o.o. | USD 3.17m | +64.9% y/y | |
| 6 | sp. k. | USD 16.86m | +55.1% y/y | |
| 7 | sp. z o.o. | USD 39.07m | +53.8% y/y | |
| 8 | sp. z o.o. | USD 6.45m | +49.0% y/y | |
| 9 | sp. z o.o. | USD 57.14m | +40.7% y/y | |
| 10 | sp. z o.o. | USD 14.67m | +37.0% y/y |
Stock market
No companies from this industry are listed.
Related PKD codes in division 28
FAQ
The primary industry for 497 companies is manufacture of machinery for food, beverage and tobacco processing. 210 entities have filed financial statements.
So far in 2026, 15 new companies with PKD 28.93.Z have been registered. In all of 2025, there were 17 such companies.
So far in 2026, 4 companies with PKD 28.93.Z have been deregistered. In all of 2025, there were 5 such companies.
In 2025, the median revenue for PKD 28.93.Z was USD 1.54m and the mean revenue was USD 6.39m, based on 142 financial statements. Averages and medians include only companies that file financial statements, excluding sole proprietorships.
Yes, in 2025, the median net profit was USD 63.55k, an improvement on 2024 (USD 49.50k). Among all 674 industries in Poland, PKD 28.93.Z ranks 30th, putting it in the top 4.5%.
The most common legal form for PKD 28.93.Z is sp. z o.o., used by 233 companies in this industry (46.9% of the total). In second place is a sole proprietorship (203 companies, 40.8%), and in third place – sp. j. (24 companies, 4.8%).



