Manufacture of gas (PKD 35.21.Z)
This subclass includes:
- production of gaseous fuels (for example by coal carbonisation, lignite gasification, electrolysis or methanation), for energy purposes in a network system,
- production of gaseous fuels with a specified calorific value by purification, blending and other processes from gases of various types, including natural gas or hydrogen, for energy purposes in a network system
- production of biogas (for example from sewage sludge, manure, waste), for gas supply purposes
- production of gaseous biofuels for energy purposes in a network system
- purification of biogas for energy purposes in a network system
- regasification of natural gas for distribution through the network.
This subclass excludes:
- mining of natural gas, classified in 06.20.Z,
- production of coke oven gas, classified in 19.10.Z,
- manufacture of refined petroleum products, classified in 19.20.Z,
- production of liquefied petroleum gas (LPG), classified in 19.20.Z,
- manufacture of industrial gases, classified in 20.11.Z,
- production of hydrogen, for purposes other than energy purposes in a network system, classified in 20.11.Z,
- production of basic organic gases, for purposes other than energy purposes in a network system, classified in 20.14.Z,
- production of blast furnace gas, classified in 24.10.Z.
Industry statistics (2025)
Number of companies
Companies
4,311
Companies (primary PKD)
291
Companies with financials
104
Business turnover
Legal structure
Legal formShare of companiesNumber of companies
- Sp. z o.o.89.3%260
- P.S.A.3.8%11
- Sp. k.2.1%6
- S.A.1.7%5
- JDG1.0%3
- Sp. j.1.0%3
- 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 | S.A. | USD 36.11m | USD 473.14k | |
| 2 | sp. z o.o. | USD 6.11m | USD 1.13m | |
| 3 | sp. z o.o. | USD 2.79m | USD 143.33k | |
| 4 | sp. z o.o. | USD 2.09m | USD 18.48k | |
| 5 | sp. z o.o. | USD 1.97m | USD 1.16m | |
| 6 | sp. z o.o. | USD 1.62m | USD -3.72m | |
| 7 | sp. z o.o. | USD 1.30m | USD -517.24k | |
| 8 | sp. z o.o. | USD 1.02m | USD 113.80k | |
| 9 | sp. z o.o. | USD 428.31k | USD 3.30k | |
| 10 | sp. z o.o. | USD 390.02k | USD -302.87k |
Fastest-growing companies
| # | Company | Legal form | Revenue | Y/Y growth |
|---|---|---|---|---|
| 1 | sp. z o.o. | USD 285.59k | +3,292.6% y/y | |
| 2 | sp. z o.o. | USD 41.38k | +2,019.1% y/y | |
| 3 | S.A. | USD 36.11m | +399.2% y/y | |
| 4 | sp. z o.o. | USD 59.07k | +324.7% y/y | |
| 5 | sp. z o.o. | USD 16.49k | +215.7% y/y | |
| 6 | sp. z o.o. | USD 1.97m | +139.8% y/y | |
| 7 | sp. z o.o. | USD 40.96k | +81.2% y/y | |
| 8 | sp. z o.o. | USD 6.11m | +64.4% y/y | |
| 9 | sp. z o.o. | USD 35.07k | +40.3% y/y | |
| 10 | sp. z o.o. | USD 2.79m | +17.3% y/y |
Stock market
No companies from this industry are listed.
Related PKD codes in division 35
FAQ
The primary industry for 291 companies is manufacture of gas. 104 entities have filed financial statements.
So far in 2026, 36 new companies with PKD 35.21.Z have been registered. In all of 2025, there were 41 such companies.
So far in 2026, 1 company with PKD 35.21.Z have been deregistered. In all of 2025, there were 5 such companies.
In 2025, the median revenue for PKD 35.21.Z was USD 200.00 and the mean revenue was USD 741.39k, based on 75 financial statements. Averages and medians include only companies that file financial statements, excluding sole proprietorships.
No, in 2025, the median net result was USD -6.81k, worse than in 2024 (USD -2.65k). Among all 674 industries in Poland, PKD 35.21.Z ranks 657th, placing it among the weakest 2.5%.
The most common legal form for PKD 35.21.Z is sp. z o.o., used by 260 companies in this industry (89.3% of the total). In second place is P.S.A. (11 companies, 3.8%), and in third place – sp. k. (6 companies, 2.1%).

