Steam and air conditioning supply (PKD 35.30.Z)
This subclass includes:
- production, accumulation and distribution of steam and hot water for heating, energy and other purposes,
- production and distribution of chilled air (for example, for supplying air-conditioning systems),
- production and distribution of chilled water for cooling purposes,
- production of ice from natural water for cooling purposes,
- storage of thermal energy.
Industry statistics (2025)
Number of companies
Companies
8,025
Companies (primary PKD)
782
Companies with financials
509
Business turnover
Legal structure
Legal formShare of companiesNumber of companies
- Sp. z o.o.73.0%571
- JDG13.9%109
- S.A.5.0%39
- Cooperative3.2%25
- Sp. k.2.3%18
- Sp. j.1.8%14
- Association0.3%2
- P.S.A.0.1%1
- 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 | S.A. | USD 1.84bn | USD 267.24m | |
| 2 | S.A. | USD 1.72bn | USD 179.13m | |
| 3 | sp. z o.o. | USD 1.58bn | USD 19.94m | |
| 4 | S.A. | USD 1.14bn | USD 44.50m | |
| 5 | sp. z o.o. | USD 569.40m | USD 2.61m | |
| 6 | S.A. | USD 507.26m | USD 67.68m | |
| 7 | S.A. | USD 438.45m | USD 13.28m | |
| 8 | S.A. | USD 436.91m | USD 36.29m | |
| 9 | sp. z o.o. | USD 428.14m | USD 26.86m | |
| 10 | S.A. | USD 424.71m | USD 96.10m |
Fastest-growing companies
| # | Company | Legal form | Revenue | Y/Y growth |
|---|---|---|---|---|
| 1 | sp. z o.o. | USD 9.86m | +87.1% y/y | |
| 2 | sp. z o.o. | USD 9.59m | +79.1% y/y | |
| 3 | sp. z o.o. | USD 8.75m | +79.0% y/y | |
| 4 | S.A. | USD 207.46m | +78.9% y/y | |
| 5 | sp. z o.o. | USD 7.28m | +39.7% y/y | |
| 6 | sp. z o.o. | USD 10.61m | +36.5% y/y | |
| 7 | sp. z o.o. | USD 25.09m | +31.2% y/y | |
| 8 | S.A. | USD 14.45m | +29.3% y/y | |
| 9 | sp. z o.o. | USD 10.13m | +25.4% y/y | |
| 10 | sp. z o.o. | USD 14.15m | +24.4% y/y |
Stock market
2 companies from this industry are listed.
| Company | Ticker | Market | Price | Change | Market cap |
|---|---|---|---|---|---|
| KGN | GPW Main Market | PLN 76.00 | -1.17% | USD 283.10m | |
| ECB | GPW Main Market | PLN 20.40 | -1.21% | USD 16.06m |
Related PKD codes in division 35
FAQ
The primary industry for 782 companies is steam and air conditioning supply. 509 entities have filed financial statements.
So far in 2026, 13 new companies with PKD 35.30.Z have been registered. In all of 2025, there were 21 such companies.
So far in 2026, 5 companies with PKD 35.30.Z have been deregistered. In all of 2025, there were 16 such companies.
In 2025, the median revenue for PKD 35.30.Z was USD 3.85m and the mean revenue was USD 35.85m, based on 422 financial statements. Averages and medians include only companies that file financial statements, excluding sole proprietorships.
Yes, in 2025, the median net profit was USD 178.09k, an improvement on 2024 (USD 135.28k). Among all 674 industries in Poland, PKD 35.30.Z ranks 8th, putting it in the top 1.2%.
The most common legal form for PKD 35.30.Z is sp. z o.o., used by 571 companies in this industry (73.0% of the total). In second place is a sole proprietorship (109 companies, 13.9%), and in third place – S.A. (39 companies, 5.0%).













