Compabase

Manufacture of leather and related products (PKD division 15)

This division includes:

  • the dressing of raw hides consisting in their preparation for tanning, tanning, dyeing and finishing,
  • the manufacture of footwear,
  • the manufacture of leather goods, travel goods made of natural and artificial leather.

The manufacture of articles made of leather substitutes is included in this division because in many respects it is similar to the manufacture of articles made of leather (for example bags) and such articles are often produced by the same business entity.

NOTE: This division includes, among others, composition leather based on natural dressed leather or leather fibres.

Composition leather, also known as „reconstituted leather”, may be made by various methods: (1) By agglomerating cuttings and small pieces of dressed leather waste with glue or other binders. (2) By agglomerating cuttings and small pieces of dressed leather waste without a binder under strong compression. (3) By shredding cuttings and waste into fine fibres by heating in hot water (without binders, similarly to paper); the mass obtained in this way is formed into sheets by sieving, rolling and calendering.

Industry statistics (2025)

Number of companies

Companies (primary PKD)
5,421
Companies (secondary PKD)
21,755
Companies with financials
421

Legal structure

Legal formShare of companiesNumber of companies
  • Sp. z o.o.67.7%2,738
  • Sp. j.17.9%725
  • S.A.5.2%211
  • Cooperative5.0%204
  • Other1.9%78
  • Sp. k.1.2%47
  • Foundation0.5%21
  • Association0.3%13
  • P.S.A.0.0%1

Financial results

Median revenue

Ranking

Median revenue compared with other PKD codes.

Top companies by revenue

#CompanyLegal formRevenueNet profit
1sp. z o.o.$66.74M$6.91M
2sp. z o.o.$31.07M$5.30M
3State enterprise$15.72M-$194k
4sp. z o.o.$14.87M$677k
5sp. z o.o.$12.65M$268k
6sp. j.$11.19M$740k
7S.A.$9.78M$2.12M
8sp. j.$6.70M$40k
9sp. z o.o.$6.27M$232k
10sp. z o.o.$5.54M-$23k

PKD codes in this division

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