Rental and leasing of other machinery, equipment and tangible goods n.e.c. (PKD 77.39.Z)
This subclass includes:
- rental and leasing of other machinery and equipment without operator, usually used as production goods:
- engines and turbines,
- machine tools,
- mining and oil extraction equipment,
- professional radio, television and communication equipment,
- film production equipment,
- control and measuring equipment,
- other machinery and equipment used for scientific research, in trade and industry,
- rental and leasing of land transport equipment without driver (excluding motor vehicles):
- caravans,
- rail vehicles,
- leasing of tyres,
- rental of equipment for events, fairs and exhibitions (for example for the assembly of power supply, lighting, sound and stage equipment),
- rental of furniture for events, fairs and exhibitions,
- rental of medical/hospital equipment,
- rental and leasing of gaming machines,
- rental of residential or office containers,
- rental of animals (for example racehorses),
- rental of other containers,
- rental of pallets.
This subclass excludes:
- rental of motorcycles, classified in 77.11.Z,
- rental of bicycles, classified in 77.21.Z,
- rental of agricultural and forestry machinery and equipment without operator, classified in 77.31.Z,
- rental of construction and civil engineering machinery and equipment without operator, classified in 77.32.Z,
- rental of office machinery and equipment (including computers) without operator, classified in 77.33.Z. excluding works protected by copyright
Industry statistics (2025)
Number of companies
Companies
103,650
Companies (primary PKD)
3,310
Companies with financials
754
Business turnover
Legal structure
Legal formShare of companiesNumber of companies
- JDG58.9%1,950
- Sp. z o.o.35.3%1,168
- Sp. j.2.0%67
- Sp. k.1.9%63
- S.A.0.5%15
- Foundation0.5%15
- Other0.3%10
- Association0.3%9
- P.S.A.0.2%7
- Cooperative0.1%3
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 191.58m | USD 29.10m | |
| 2 | sp. z o.o. | USD 42.67m | USD 13.03m | |
| 3 | sp. z o.o. | USD 41.72m | USD 256.27k | |
| 4 | sp. z o.o. | USD 34.59m | USD 836.27k | |
| 5 | sp. z o.o. | USD 32.97m | USD 5.73m | |
| 6 | sp. z o.o. | USD 24.39m | USD 870.93k | |
| 7 | sp. z o.o. | USD 22.96m | USD 3.33m | |
| 8 | sp. k. | USD 19.40m | USD 240.12k | |
| 9 | P.S.A. | USD 17.77m | USD 2.40m | |
| 10 | sp. z o.o. | USD 17.74m | USD 4.77m |
Fastest-growing companies
| # | Company | Legal form | Revenue | Y/Y growth |
|---|---|---|---|---|
| 1 | sp. k. | USD 19.40m | +2,910.7% y/y | |
| 2 | sp. z o.o. | USD 8.77m | +615.7% y/y | |
| 3 | sp. z o.o. | USD 3.40m | +343.2% y/y | |
| 4 | sp. z o.o. | USD 1.53m | +341.3% y/y | |
| 5 | sp. z o.o. | USD 3.73m | +255.1% y/y | |
| 6 | sp. z o.o. | USD 993.80k | +235.8% y/y | |
| 7 | sp. z o.o. | USD 1.71m | +200.4% y/y | |
| 8 | sp. z o.o. | USD 4.27m | +179.1% y/y | |
| 9 | sp. z o.o. | USD 1.57m | +167.5% y/y | |
| 10 | sp. z o.o. | USD 752.59k | +163.6% y/y |
Stock market
No companies from this industry are listed.
Related PKD codes in division 77
FAQ
The primary industry for 3,310 companies is rental and leasing of other machinery, equipment and tangible goods n.e.c.. 754 entities have filed financial statements.
So far in 2026, 222 new companies with PKD 77.39.Z have been registered. In all of 2025, there were 271 such companies.
So far in 2026, 33 companies with PKD 77.39.Z have been deregistered. In all of 2025, there were 42 such companies.
In 2025, the median revenue for PKD 77.39.Z was USD 159.43k and the mean revenue was USD 1.84m, based on 474 financial statements. Averages and medians include only companies that file financial statements, excluding sole proprietorships.
Yes, in 2025, the median net profit was USD 6.68k, an improvement on 2024 (USD 6.07k). Among all 674 industries in Poland, PKD 77.39.Z ranks 351st, placing it among the weakest 48%.
The most common legal form for PKD 77.39.Z is a sole proprietorship, used by 1,950 companies in this industry (58.9% of the total). In second place is sp. z o.o. (1,168 companies, 35.3%), and in third place – sp. j. (67 companies, 2.0%).
