Manufacture of wearing apparel (PKD division 14)
This division includes:
- the production of all kinds of clothing (ready-made, made-to-measure), made from various materials (for example leather, knitted fabrics, woven fabrics, including fur fabrics), all clothing items (for example outerwear and underwear for women, men and children; workwear, everyday wear and dress wear) and clothing accessories,
- the production of clothing, clothing accessories and other fur skin articles. This section does not distinguish between clothing for adults and for children.
This division excludes:
- repairs and minor alterations of clothing, classified in 95.29.Z.
Industry statistics (2025)
Number of companies
Companies
14,590
Companies (primary PKD)
4,245
Companies with financials
1,297
Business turnover
Legal structure
Legal formShare of companiesNumber of companies
- JDG72.6%9,528
- Sp. z o.o.21.5%2,814
- Sp. j.2.4%309
- Sp. k.1.2%153
- S.A.0.7%97
- Cooperative0.6%74
- Other0.5%64
- Foundation0.3%40
- Association0.1%15
- P.S.A.0.1%7
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 70.57m | USD 2.33m | |
| 2 | sp. z o.o. | USD 67.23m | USD 2.02m | |
| 3 | sp. z o.o. | USD 36.76m | USD 1.72m | |
| 4 | Union of associations | USD 30.75m | USD 186.08k | |
| 5 | sp. z o.o. | USD 29.76m | USD 360.05k | |
| 6 | State enterprise | USD 28.76m | USD 3.27m | |
| 7 | sp. z o.o. | USD 24.29m | USD 4.92m | |
| 8 | sp. k. | USD 23.04m | USD 1.88m | |
| 9 | Cooperative | USD 21.84m | USD 2.53m | |
| 10 | Cooperative | USD 20.97m | USD 211.31k |
Fastest-growing companies
| # | Company | Legal form | Revenue | Y/Y growth |
|---|---|---|---|---|
| 1 | sp. z o.o. | USD 1.35m | +407.3% y/y | |
| 2 | sp. z o.o. | USD 1.12m | +194.9% y/y | |
| 3 | sp. z o.o. | USD 7.93m | +93.8% y/y | |
| 4 | sp. z o.o. | USD 981.73k | +72.7% y/y | |
| 5 | sp. z o.o. | USD 3.47m | +69.0% y/y | |
| 6 | sp. z o.o. | USD 1.91m | +65.7% y/y | |
| 7 | sp. z o.o. | USD 1.95m | +61.9% y/y | |
| 8 | sp. k. | USD 2.70m | +61.4% y/y | |
| 9 | sp. z o.o. | USD 12.56m | +52.0% y/y | |
| 10 | sp. z o.o. | USD 817.92k | +48.6% y/y |
Stock market
No companies from this industry are listed.
PKD codes in division 14
FAQ
The primary industry for 4,245 companies is manufacture of wearing apparel. 1,297 entities have filed financial statements.
So far in 2026, 422 new companies with PKD 14 have been registered. In all of 2025, there were 696 such companies.
So far in 2026, 76 companies with PKD 14 have been deregistered. In all of 2025, there were 11 such companies.
In 2025, the median revenue for PKD 14 was USD 323.23k and the mean revenue was USD 1.77m, based on 687 financial statements. Averages and medians include only companies that file financial statements, excluding sole proprietorships.
Yes, in 2025, the median net profit was USD 3.34k, an improvement on 2024 (USD 1.70k). Among all 674 PKD divisions in Poland, it ranks 477th, placing it among the weakest 29%.
The most common legal form for PKD 14 is a sole proprietorship, used by 9,528 companies in this industry (72.6% of the total). In second place is sp. z o.o. (2,814 companies, 21.5%), and in third place – sp. j. (309 companies, 2.4%).



