Manufacture of other medical instruments and supplies (PKD 32.50.B)
This subclass includes the production of laboratory apparatus and medical instruments (including surgical instruments); the production of surgical devices and articles. This subclass also includes the production of medical furniture having a special function that determines its purpose.
This subclass includes:
- the production of surgical drapes, sterile compresses/wipes,
- the production of bone reconstruction cement,
- the production of laboratory ultrasonic cleaning equipment,
- the production of medical, surgical or laboratory sterilizers,
- the production of centrifuges of the type used in laboratories,
- the production of medical, surgical or veterinary furniture, for example:
- operating tables,
- examination furniture,
- hospital beds with mechanical fittings,
- the production of articles specially designed for use exclusively in medical, surgical or veterinary implants, such as plates that remain permanently in the body (for example to replace part or all of a bone),
- the production of syringes, needles, catheters, cannulas and the like,
- the production of glass eyes,
- the production of medical thermometers,
- the production of corrective spectacles, sunglasses, prescription lenses, contact lenses, protective goggles,
- the production of made-to-measure orthopaedic footwear and specialised insoles correcting orthopaedic conditions,
- the production of personal protective masks, for example FFP2, FFP3, surgical masks.
This subclass excludes:
- the mass production of specially shaped footwear supporting the arch of the foot, classified in 15.20.Z
- the production of wadding, gauze, bandages and similar articles (for example dressings, adhesive plasters, compresses, impregnated or coated with pharmaceutical substances), classified in 21.20.Z
- the production of electromedical and electrotherapeutic equipment, classified in 26.60.Z
- the production of hearing aids, classified in 26.60.Z
- the production of wheelchairs, classified in 30.92.Z
- the retail sale of corrective spectacles, lenses and sunglasses, classified in 47.74.Z.
Industry statistics (2025)
Number of companies
Companies
3,061
Companies (primary PKD)
636
Companies with financials
59
Business turnover
Legal structure
Legal formShare of companiesNumber of companies
- JDG81.5%519
- Sp. z o.o.16.0%102
- S.A.0.9%6
- Sp. j.0.6%4
- P.S.A.0.3%2
- Sp. k.0.3%2
- 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 139.56m | USD 13.40m | |
| 2 | sp. z o.o. | USD 76.02m | USD 4.66m | |
| 3 | sp. z o.o. | USD 61.17m | USD 3.82m | |
| 4 | sp. z o.o. | USD 40.75m | USD 197.09k | |
| 5 | sp. z o.o. | USD 28.73m | USD 5.81m | |
| 6 | sp. z o.o. | USD 25.78m | USD 2.27m | |
| 7 | S.A. | USD 13.73m | USD 1.46m | |
| 8 | S.A. | USD 11.39m | USD -711.15k | |
| 9 | sp. z o.o. | USD 9.49m | USD 482.18k | |
| 10 | sp. z o.o. | USD 9.46m | USD 151.01k |
Fastest-growing companies
| # | Company | Legal form | Revenue | Y/Y growth |
|---|---|---|---|---|
| 1 | sp. z o.o. | USD 9.49m | +41.1% y/y | |
| 2 | sp. z o.o. | USD 76.02m | +32.6% y/y | |
| 3 | sp. z o.o. | USD 25.78m | +16.1% y/y | |
| 4 | sp. z o.o. | USD 28.73m | +15.5% y/y | |
| 5 | sp. z o.o. | USD 8.55m | +13.5% y/y | |
| 6 | S.A. | USD 11.39m | +11.0% y/y | |
| 7 | sp. z o.o. | USD 4.63m | +8.9% y/y | |
| 8 | sp. z o.o. | USD 7.37m | +7.5% y/y | |
| 9 | sp. z o.o. | USD 3.98m | +7.2% y/y | |
| 10 | S.K.A. | USD 2.89m | +6.8% y/y |
Stock market
No companies from this industry are listed.
Related PKD codes in division 32
FAQ
The primary industry for 636 companies is manufacture of other medical instruments and supplies. 59 entities have filed financial statements.
So far in 2026, 53 new companies with PKD 32.50.B have been registered. In all of 2025, there were 69 such companies.
So far in 2026, 9 companies with PKD 32.50.B have been deregistered.
In 2025, the median revenue for PKD 32.50.B was USD 848.96k and the mean revenue was USD 9.44m, based on 51 financial statements. Averages and medians include only companies that file financial statements, excluding sole proprietorships.
Yes, in 2025, the median net profit was USD 16.09k, down from 2024 (USD 69.44k). Among all 674 industries in Poland, PKD 32.50.B ranks 123rd, putting it in the top 18%.
The most common legal form for PKD 32.50.B is a sole proprietorship, used by 519 companies in this industry (81.5% of the total). In second place is sp. z o.o. (102 companies, 16.0%), and in third place – S.A. (6 companies, 0.9%).



