Other manufacturing n.e.c. (PKD 32.99.Z)
This subclass includes:
- the production of protective articles, for example:
- safety belts for assemblers and other belts for occupational purposes,
- rescue equipment made of cork,
- protective headgear and other protective equipment for personal use (for example protective face shields/visors, protective equipment of plastics such as helmets used by sportspeople),
- fire-resistant clothing,
- protective headgear and other protective equipment for personal use, made of metal,
- ear and nose plugs (for example for protection while swimming and against noise),
- gas masks,
- clothing and accessories protecting against biological hazards,
- bulletproof vests,
- suits and accessories for clean rooms,
- the production of pens, ballpoint pens and pencils of any kind, even mechanical,
- the production of graphite leads for pencils,
- the production of date, seal or numbering stamps, hand printing or embossing devices for labels, hand-operated printers, inked ribbons for typewriters and ink pads
- the production of globes
- the production of umbrellas, sun umbrellas, walking sticks, hunting stools
- the production of buttons, press-fasteners, press-studs, slide fasteners
- the production of electronic cigarettes (vapes)
- the production of cigarette lighters and other lighters
- the production of personal-use articles (for example tobacco pipes, perfumers' and sprayers for perfumes, thermoses and other vacuum vessels for personal or household use, wigs, false beards, false eyebrows and false eyelashes)
- the production of miscellaneous articles (for example candles and similar articles; artificial flowers, fruit and leaves; accessories for conjuring and joke articles; hand sieves and screens; tailor's dummies)
- the production of coffins, urns
- the production of flower baskets, bouquets, wreaths and similar articles made of artificial flowers
- taxidermy activities
- the production of scale models intended for demonstration purposes.
This subclass excludes:
- the production of wicks, classified in 13.96.Z,
- the production of workwear, classified in 14.23.Z,
- the production of paper trinkets and souvenirs, classified in 17.25.Z,
- the production of headgear (excluding protective headgear) of plastics, classified in 22.26.Z,
- the production of personal protective masks (for example FFP2, FFP3, surgical masks), classified in 32.50.B.
Industry statistics (2025)
Number of companies
Companies
45,030
Companies (primary PKD)
3,981
Companies with financials
442
Business turnover
Legal structure
Legal formShare of companiesNumber of companies
- JDG78.6%3,129
- Sp. z o.o.18.0%716
- Sp. j.1.1%45
- Sp. k.0.9%37
- Foundation0.5%20
- Cooperative0.3%12
- S.A.0.3%11
- Other0.1%5
- Association0.1%2
- P.S.A.0.0%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 223.57m | USD 22.07m | |
| 2 | S.A. | USD 185.72m | USD 25.06m | |
| 3 | sp. z o.o. | USD 176.84m | USD 1.83m | |
| 4 | sp. z o.o. | USD 116.37m | USD 7.57m | |
| 5 | S.A. | USD 105.91m | USD 2.47m | |
| 6 | S.A. | USD 69.58m | USD 11.94m | |
| 7 | sp. z o.o. | USD 55.35m | USD -118.41k | |
| 8 | sp. z o.o. | USD 54.80m | USD 1.62m | |
| 9 | sp. k. | USD 46.75m | USD 3.00m | |
| 10 | sp. z o.o. | USD 46.35m | USD 6.98m |
Fastest-growing companies
| # | Company | Legal form | Revenue | Y/Y growth |
|---|---|---|---|---|
| 1 | sp. z o.o. | USD 6.73m | +792.2% y/y | |
| 2 | sp. z o.o. | USD 5.04m | +715.9% y/y | |
| 3 | sp. z o.o. | USD 16.35m | +69.6% y/y | |
| 4 | sp. z o.o. | USD 2.12m | +68.1% y/y | |
| 5 | sp. z o.o. | USD 1.03m | +67.2% y/y | |
| 6 | sp. z o.o. + limited partnership | USD 3.18m | +61.5% y/y | |
| 7 | sp. z o.o. | USD 4.28m | +60.4% y/y | |
| 8 | sp. z o.o. | USD 3.88m | +38.8% y/y | |
| 9 | sp. z o.o. | USD 973.10k | +28.8% y/y | |
| 10 | sp. z o.o. | USD 2.92m | +28.6% y/y |
Stock market
2 companies from this industry are listed.
Related PKD codes in division 32
FAQ
The primary industry for 3,981 companies is other manufacturing n.e.c.. 442 entities have filed financial statements.
So far in 2026, 325 new companies with PKD 32.99.Z have been registered. In all of 2025, there were 399 such companies.
So far in 2026, 63 companies with PKD 32.99.Z have been deregistered. In all of 2025, there were 28 such companies.
In 2025, the median revenue for PKD 32.99.Z was USD 395.32k and the mean revenue was USD 6.98m, based on 257 financial statements. Averages and medians include only companies that file financial statements, excluding sole proprietorships.
Yes, in 2025, the median net profit was USD 3.15k, down from 2024 (USD 4.12k). Among all 674 industries in Poland, PKD 32.99.Z ranks 439th, placing it among the weakest 35%.
The most common legal form for PKD 32.99.Z is a sole proprietorship, used by 3,129 companies in this industry (78.6% of the total). In second place is sp. z o.o. (716 companies, 18.0%), and in third place – sp. j. (45 companies, 1.1%).


