Construction of other civil engineering projects n.e.c. (PKD 42.99.Z)
This subclass includes:
- construction works related to the construction of industrial structures, excluding buildings, for example:
- mining structures (for example shafts, towers and tunnels),
- refineries,
- chemical plants,
- structures intended for grain storage,
- construction works related to the construction of other structures, excluding buildings, for example:
- open-air sports facilities, such as pitches, swimming pools,
- construction of playgrounds.
This subclass excludes:
- installation of industrial machinery and equipment, classified in 33.20.Z,
- construction of buildings used for indoor sports, classified in 41.00.B,
- subdivision and improvement of own land for subsequent sale, classified in 68.12.C,
- activities related to the management of construction projects in the field of civil engineering works, classified in 71.12.B.
Industry statistics (2025)
Number of companies
Companies
89,154
Companies (primary PKD)
3,564
Companies with financials
627
Business turnover
Legal structure
Legal formShare of companiesNumber of companies
- JDG68.7%2,450
- Sp. z o.o.27.6%982
- Sp. k.1.4%50
- Other0.7%25
- Sp. j.0.6%23
- S.A.0.3%12
- P.S.A.0.2%6
- Foundation0.1%4
- Cooperative0.1%2
- Association0.0%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 515.29m | USD 69.28m | |
| 2 | sp. z o.o. | USD 337.98m | USD 22.60m | |
| 3 | Branch (foreign co.) | USD 162.26m | USD 12.77m | |
| 4 | sp. z o.o. | USD 138.59m | USD 2.94m | |
| 5 | S.A. | USD 128.23m | USD 10.05m | |
| 6 | sp. z o.o. | USD 103.99m | USD 18.11m | |
| 7 | sp. z o.o. | USD 79.07m | USD 750.46k | |
| 8 | sp. z o.o. | USD 72.49m | USD 10.78m | |
| 9 | sp. z o.o. | USD 63.21m | USD 1.31m | |
| 10 | sp. z o.o. | USD 56.33m | USD 120.42k |
Fastest-growing companies
| # | Company | Legal form | Revenue | Y/Y growth |
|---|---|---|---|---|
| 1 | sp. z o.o. | USD 56.33m | +911.7% y/y | |
| 2 | sp. z o.o. | USD 13.30m | +618.9% y/y | |
| 3 | sp. z o.o. + limited partnership | USD 7.74m | +491.4% y/y | |
| 4 | sp. z o.o. | USD 6.94m | +446.0% y/y | |
| 5 | P.S.A. | USD 5.72m | +282.8% y/y | |
| 6 | sp. z o.o. | USD 2.68m | +226.8% y/y | |
| 7 | sp. z o.o. | USD 14.65m | +207.4% y/y | |
| 8 | sp. z o.o. | USD 3.73m | +184.9% y/y | |
| 9 | sp. z o.o. | USD 1.91m | +179.5% y/y | |
| 10 | sp. z o.o. | USD 2.83m | +163.5% y/y |
Stock market
1 company from this industry is listed.
| Company | Ticker | Market | Price | Change | Market cap |
|---|---|---|---|---|---|
| TOS | NewConnect | PLN 2.88 | +1.41% | USD 14.00m |
Related PKD codes in division 42
FAQ
The primary industry for 3,564 companies is construction of other civil engineering projects n.e.c.. 627 entities have filed financial statements.
So far in 2026, 245 new companies with PKD 42.99.Z have been registered. In all of 2025, there were 298 such companies.
So far in 2026, 32 companies with PKD 42.99.Z have been deregistered. In all of 2025, there were 39 such companies.
In 2025, the median revenue for PKD 42.99.Z was USD 637.19k and the mean revenue was USD 7.13m, based on 406 financial statements. Averages and medians include only companies that file financial statements, excluding sole proprietorships.
Yes, in 2025, the median net profit was USD 35.55k, an improvement on 2024 (USD 27.55k). Among all 674 industries in Poland, PKD 42.99.Z ranks 121st, putting it in the top 18%.
The most common legal form for PKD 42.99.Z is a sole proprietorship, used by 2,450 companies in this industry (68.7% of the total). In second place is sp. z o.o. (982 companies, 27.6%), and in third place – sp. k. (50 companies, 1.4%).





