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
49,490
Companies (primary PKD)
7,899
Companies with financials
3,214
Business turnover
Legal structure
Legal formShare of companiesNumber of companies
- Sp. z o.o.57.8%6,072
- JDG28.3%2,972
- Sp. j.5.8%609
- S.A.2.8%296
- Sp. k.2.2%234
- Other1.4%149
- Cooperative0.8%88
- P.S.A.0.5%53
- Association0.1%6
- Foundation0.0%4
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 621.59m | USD 19.28m | |
| 2 | sp. z o.o. | USD 596.70m | USD 14.29m | |
| 3 | sp. z o.o. | USD 595.71m | USD 24.32m | |
| 4 | sp. z o.o. | USD 425.20m | USD 26.69m | |
| 5 | sp. z o.o. | USD 326.46m | USD 17.60m | |
| 6 | sp. z o.o. | USD 305.91m | USD 13.50m | |
| 7 | sp. z o.o. | USD 247.24m | USD 4.71m | |
| 8 | sp. z o.o. | USD 245.44m | USD 10.84m | |
| 9 | S.A. | USD 242.95m | USD 13.07m | |
| 10 | sp. z o.o. | USD 232.12m | USD 43.63m |
Fastest-growing companies
| # | Company | Legal form | Revenue | Y/Y growth |
|---|---|---|---|---|
| 1 | sp. z o.o. | USD 35.10m | +3,223.6% y/y | |
| 2 | sp. z o.o. | USD 192.40m | +1,132.1% y/y | |
| 3 | sp. z o.o. | USD 30.42m | +483.3% y/y | |
| 4 | sp. z o.o. | USD 36.25m | +453.6% y/y | |
| 5 | sp. z o.o. | USD 5.93m | +374.9% y/y | |
| 6 | sp. z o.o. | USD 17.12m | +277.1% y/y | |
| 7 | sp. z o.o. | USD 7.73m | +240.5% y/y | |
| 8 | sp. z o.o. | USD 17.88m | +238.6% y/y | |
| 9 | sp. z o.o. | USD 3.50m | +208.5% y/y | |
| 10 | sp. z o.o. | USD 4.47m | +208.3% y/y |
Stock market
8 companies from this industry are listed.
| Company | Ticker | Market | Price | Change | Market cap |
|---|---|---|---|---|---|
| RAF | GPW Main Market | PLN 41.50 | +2.22% | USD 128.50m | |
| SWG | GPW Main Market | PLN 34.00 | 0.00% | USD 71.40m | |
| SNX | GPW Main Market | PLN 3.09 | +3.52% | USD 17.22m | |
| PAT | GPW Main Market | PLN 1.90 | +3.26% | USD 14.01m | |
| HDR | GPW Main Market | PLN 8.90 | -1.77% | USD 5.34m | |
| ZRX | NewConnect | PLN 0.09 | 0.00% | USD 4.79m | |
| BPN | NewConnect | PLN 0.33 | +3.75% | USD 996.00k | |
| AER | NewConnect | PLN 0.05 | 0.00% | USD 208.69k |
PKD codes in division 28
FAQ
The primary industry for 7,899 companies is manufacture of machinery and equipment n.e.c.. 3,214 entities have filed financial statements.
So far in 2026, 223 new companies with PKD 28 have been registered. In all of 2025, there were 326 such companies.
So far in 2026, 74 companies with PKD 28 have been deregistered. In all of 2025, there were 128 such companies.
In 2025, the median revenue for PKD 28 was USD 1.10m and the mean revenue was USD 8.18m, based on 2,140 financial statements. Averages and medians include only companies that file financial statements, excluding sole proprietorships.
Yes, in 2025, the median net profit was USD 28.78k, an improvement on 2024 (USD 23.31k). Among all 674 PKD divisions in Poland, it ranks 155th, putting it in the top 23%.
The most common legal form for PKD 28 is sp. z o.o., used by 6,072 companies in this industry (57.8% of the total). In second place is a sole proprietorship (2,972 companies, 28.3%), and in third place – sp. j. (609 companies, 5.8%).











