Manufacture of machinery and equipment n.e.c. (PKD division 28)
This division includes:
- production of machinery and equipment which independently perform mechanical or thermal operations on any material, or carry out operations such as gripping, spraying, weighing or packaging, including the production of their mechanical components and the production of specialised spare parts,
- production of fixed, mobile or portable equipment used in industry, construction, civil engineering, agriculture or households,
- production of specialised equipment for the internal transport of passengers or goods,
- production of other special-purpose machinery and equipment not elsewhere classified, whether or not used in production processes, for example equipment used in amusement parks, bowling alleys and the like.
This division excludes:
- production of general-purpose metal products, classified in the relevant subclasses of division 25,
- production of control apparatus and equipment, data-processing equipment, measuring and control instruments, electrical distribution and control apparatus, classified in the relevant subclasses of divisions 26 and 27,
- production of general-purpose motor vehicles, classified in the relevant subclasses of division 29.
Industry statistics (2025)
Number of companies
Companies (primary PKD)
8,028
Companies (secondary PKD)
50,697
Companies with financials
3,136
Legal structure
Legal formShare of companiesNumber of companies
- Sp. z o.o.80.4%6,066
- Sp. j.8.1%609
- S.A.4.0%298
- Sp. k.3.3%246
- Other2.0%150
- Cooperative1.2%89
- P.S.A.0.7%51
- Association0.1%7
- Foundation0.1%4
Financial results
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. | $596.70M | $14.29M | |
| 2 | sp. z o.o. | $305.91M | $13.50M | |
| 3 | S.A. | $242.95M | $13.07M | |
| 4 | S.A. | $191.14M | $4.73M | |
| 5 | sp. z o.o. | $169.98M | $9.27M | |
| 6 | sp. z o.o. | $157.50M | $4.31M | |
| 7 | sp. z o.o. | $156.99M | $6.61M | |
| 8 | sp. z o.o. | $148.87M | $4.71M | |
| 9 | sp. z o.o. | $144.89M | $11.48M | |
| 10 | sp. z o.o. | $139.91M | $4.96M |
PKD codes in this division
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