Manufacture of paper and paper products (PKD division 17)
This division includes:
- the production of pulp, consisting in separating cellulose fibres from impurities contained in wood or waste paper, dissolving and decolourising used paper and mixing it with small amounts of reagents in order to strengthen fibre bonding,
- the production of paper,
- the production of paper products, manufactured using various techniques (by cutting, forming, coating and laminating),
- the production of products from recycled materials: wood, paper, cardboard and paperboard.
The production of the above products is grouped in one division because it consists of a number of vertically linked activities. Often, many of them are performed within the same business entity.
Paper products (for example wallpaper, decorative paper) may contain printed matter provided that the information contained therein is not of essential character.
The production of pulp, paper and paperboard is classified in the relevant subclasses of group 17.1.
The remaining groupings in this division cover products processed from paper and paperboard.
Industry statistics (2025)
Number of companies
Companies
20,290
Companies (primary PKD)
3,526
Companies with financials
1,291
Business turnover
Legal structure
Legal formShare of companiesNumber of companies
- Sp. z o.o.50.2%2,637
- JDG32.5%1,705
- Sp. j.6.7%353
- Sp. k.3.1%163
- S.A.2.7%141
- Foundation1.3%70
- Other1.3%69
- Cooperative1.3%68
- Association0.3%16
- P.S.A.0.1%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 994.58m | USD 161.05m | |
| 2 | sp. z o.o. | USD 629.51m | USD -33.37m | |
| 3 | S.A. | USD 436.38m | USD 35.18m | |
| 4 | sp. z o.o. | USD 394.20m | USD 88.07m | |
| 5 | sp. z o.o. | USD 353.43m | USD 12.81m | |
| 6 | sp. z o.o. | USD 317.52m | USD 13.19m | |
| 7 | sp. z o.o. | USD 301.84m | USD -7.81m | |
| 8 | sp. z o.o. | USD 277.81m | USD -91.54k | |
| 9 | sp. z o.o. | USD 275.16m | USD 43.00m | |
| 10 | sp. z o.o. | USD 266.80m | USD -5.37m |
Fastest-growing companies
| # | Company | Legal form | Revenue | Y/Y growth |
|---|---|---|---|---|
| 1 | sp. j. | USD 17.90m | +846.3% y/y | |
| 2 | sp. z o.o. | USD 5.80m | +142.1% y/y | |
| 3 | sp. z o.o. | USD 29.30m | +83.2% y/y | |
| 4 | sp. z o.o. | USD 7.19m | +71.3% y/y | |
| 5 | sp. z o.o. | USD 4.97m | +64.3% y/y | |
| 6 | sp. z o.o. | USD 3.44m | +58.7% y/y | |
| 7 | sp. z o.o. | USD 5.31m | +42.3% y/y | |
| 8 | sp. z o.o. | USD 2.68m | +38.1% y/y | |
| 9 | sp. z o.o. + limited partnership | USD 5.59m | +37.9% y/y | |
| 10 | sp. z o.o. | USD 60.31m | +36.1% y/y |
Stock market
1 company from this industry is listed.
| Company | Ticker | Market | Price | Change | Market cap |
|---|---|---|---|---|---|
| MAZ | NewConnect | PLN 14.00 | +0.72% | USD 3.77m |
PKD codes in division 17
FAQ
The primary industry for 3,526 companies is manufacture of paper and paper products. 1,291 entities have filed financial statements.
So far in 2026, 88 new companies with PKD 17 have been registered. In all of 2025, there were 149 such companies.
So far in 2026, 45 companies with PKD 17 have been deregistered. In all of 2025, there were 48 such companies.
In 2025, the median revenue for PKD 17 was USD 1.88m and the mean revenue was USD 17.14m, based on 805 financial statements. Averages and medians include only companies that file financial statements, excluding sole proprietorships.
Yes, in 2025, the median net profit was USD 44.06k, down from 2024 (USD 47.07k). Among all 674 PKD divisions in Poland, it ranks 108th, putting it in the top 16%.
The most common legal form for PKD 17 is sp. z o.o., used by 2,637 companies in this industry (50.2% of the total). In second place is a sole proprietorship (1,705 companies, 32.5%), and in third place – sp. j. (353 companies, 6.7%).



