Manufacture of other special-purpose machinery n.e.c. (PKD 28.99.Z)
This subclass includes:
- manufacture of dryers for wood, paper pulp, paper, cardboard or other materials, except for agricultural products and textile articles,
- manufacture of printing and bookbinding machinery, machinery for ancillary printing work on various materials,
- manufacture of machinery for making tiles, bricks, shaped ceramic elements, pipes, graphite electrodes, chalks and the like,
- manufacture of machinery for semiconductor production,
- manufacture of moulding-boxes for foundry; mould bases
- manufacture of multi-purpose industrial robots designed to carry out special functions,
- manufacture of various specialised machinery and equipment, for example:
- machinery for assembling electric and electronic lamps, electronic tubes or light bulbs,
- machinery for producing or hot working glass and glassware, glass fibres or yarn,
- machinery and apparatus for separating isotopes,
- manufacture of tyre alignment and balancing equipment; balancing equipment, excluding wheel balancing,
- manufacture of central lubrication systems,
- manufacture of aircraft launching gear, deck-arrestor gear and similar gear,
- manufacture of automatic bowling alley equipment (for example pin setters),
- manufacture of carousels, swings, shooting galleries and other fairground amusements,
- manufacture of refuse compactors,
- manufacture of plastering machines,
- manufacture of revolving doors,
- manufacture of roping systems used for winding or releasing movable rigging.
This subclass excludes:
- manufacture of household appliances, classified in the appropriate subclasses of group 27.5,
- manufacture of photocopying machines and office equipment, except computers and peripheral equipment, classified in 28.23.Z
- manufacture of machine tools for working ebonite, plastics or for cold working glass, classified in 28.42.Z
- manufacture of ingot moulds, classified in 28.91.Z
- manufacture of additive manufacturing machines, classified in 28.97.Z.
Industry statistics (2025)
Number of companies
Companies
13,798
Companies (primary PKD)
1,453
Companies with financials
655
Business turnover
Legal structure
Legal formShare of companiesNumber of companies
- Sp. z o.o.62.8%913
- JDG27.0%393
- Sp. k.2.8%40
- Sp. j.2.5%36
- P.S.A.2.1%31
- S.A.1.4%21
- Other0.9%13
- Cooperative0.1%2
- Foundation0.1%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 160.29m | USD 2.48m | |
| 2 | S.A. | USD 66.90m | USD 4.49m | |
| 3 | sp. z o.o. | USD 60.10m | USD 1.24m | |
| 4 | sp. z o.o. | USD 58.04m | USD 9.72m | |
| 5 | sp. z o.o. | USD 51.89m | USD 652.49k | |
| 6 | sp. z o.o. | USD 47.47m | USD 1.29m | |
| 7 | sp. z o.o. | USD 46.73m | USD 3.09m | |
| 8 | sp. z o.o. | USD 46.45m | USD 1.12m | |
| 9 | sp. z o.o. | USD 37.94m | USD 3.27m | |
| 10 | sp. z o.o. | USD 37.62m | USD 291.82k |
Fastest-growing companies
| # | Company | Legal form | Revenue | Y/Y growth |
|---|---|---|---|---|
| 1 | sp. z o.o. | USD 36.25m | +453.6% y/y | |
| 2 | sp. z o.o. | USD 3.24m | +427.4% y/y | |
| 3 | sp. z o.o. | USD 4.49m | +337.2% y/y | |
| 4 | sp. z o.o. | USD 2.36m | +275.6% y/y | |
| 5 | sp. z o.o. | USD 7.73m | +240.5% y/y | |
| 6 | sp. z o.o. | USD 2.28m | +222.3% y/y | |
| 7 | sp. z o.o. | USD 9.65m | +155.3% y/y | |
| 8 | sp. z o.o. | USD 3.06m | +150.4% y/y | |
| 9 | sp. z o.o. | USD 4.86m | +117.8% y/y | |
| 10 | sp. z o.o. | USD 4.93m | +117.4% y/y |
Stock market
1 company from this industry is listed.
| Company | Ticker | Market | Price | Change | Market cap |
|---|---|---|---|---|---|
| AER | NewConnect | PLN 0.05 | 0.00% | USD 208.69k |
Related PKD codes in division 28
FAQ
The primary industry for 1,453 companies is manufacture of other special-purpose machinery n.e.c.. 655 entities have filed financial statements.
So far in 2026, 72 new companies with PKD 28.99.Z have been registered. In all of 2025, there were 104 such companies.
So far in 2026, 12 companies with PKD 28.99.Z have been deregistered. In all of 2025, there were 27 such companies.
In 2025, the median revenue for PKD 28.99.Z was USD 655.89k and the mean revenue was USD 3.57m, based on 453 financial statements. Averages and medians include only companies that file financial statements, excluding sole proprietorships.
Yes, in 2025, the median net profit was USD 13.91k, an improvement on 2024 (USD 13.01k). Among all 674 industries in Poland, PKD 28.99.Z ranks 231st, putting it in the top 34%.
The most common legal form for PKD 28.99.Z is sp. z o.o., used by 913 companies in this industry (62.8% of the total). In second place is a sole proprietorship (393 companies, 27.0%), and in third place – sp. k. (40 companies, 2.8%).

