Other manufacturing (PKD division 32)
This division includes the manufacture of a variety of products not elsewhere classified. Since this division covers other manufacturing activities, the production processes, input materials and intended use of the products manufactured may vary considerably, and the criteria adopted for assigning subclasses to divisions do not apply here.
Industry statistics (2025)
Number of companies
Companies (primary PKD)
3,657
Companies (secondary PKD)
46,538
Companies with financials
1,725
Legal structure
Legal formShare of companiesNumber of companies
- Sp. z o.o.81.5%2,904
- Sp. j.5.6%200
- Sp. k.4.0%144
- Foundation2.7%96
- S.A.2.6%94
- Other1.1%38
- Cooperative1.0%35
- P.S.A.0.8%28
- Association0.4%14
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. | $2.73B | $85.47M | |
| 2 | S.A. | $454.83M | $25.42M | |
| 3 | sp. z o.o. | $223.57M | $22.07M | |
| 4 | sp. z o.o. | $195.87M | $4.66M | |
| 5 | S.A. | $185.72M | $25.06M | |
| 6 | sp. z o.o. | $176.84M | $1.83M | |
| 7 | sp. z o.o. | $143.57M | $6.80M | |
| 8 | sp. z o.o. | $116.37M | $7.57M | |
| 9 | S.A. | $105.91M | $2.47M | |
| 10 | sp. z o.o. | $84.81M | $10.35M |
PKD codes in this division
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