Steam, hot water and air conditioning manufacturing and supply (PKD 35.30.Z)2007
Industry statistics (2025)
Number of companies
Companies
4,591
Companies (primary PKD)
623
Companies with financials
468
Business turnover
Legal structure
Legal formShare of companiesNumber of companies
- Sp. z o.o.78.2%487
- JDG10.4%65
- S.A.5.1%32
- Cooperative3.4%21
- Sp. k.1.4%9
- Sp. j.0.8%5
- Association0.3%2
- P.S.A.0.2%1
- Foundation0.2%1
Financial results
Median revenue
Ranking
Median revenue compared with other PKD codes.
Top companies by revenue
| # | Company | Legal form | Revenue | Net profit |
|---|---|---|---|---|
| 1 | S.A. | USD 1.84bn | USD 267.24m | |
| 2 | S.A. | USD 1.77bn | USD 179.13m | |
| 3 | sp. z o.o. | USD 1.58bn | USD 19.94m | |
| 4 | S.A. | USD 1.14bn | USD 44.50m | |
| 5 | sp. z o.o. | USD 574.75m | USD 2.61m | |
| 6 | S.A. | USD 507.26m | USD 67.68m | |
| 7 | S.A. | USD 474.31m | USD 96.10m | |
| 8 | S.A. | USD 438.45m | USD 13.28m | |
| 9 | S.A. | USD 436.91m | USD 36.29m | |
| 10 | sp. z o.o. | USD 428.14m | USD 26.86m |
Fastest-growing companies
| # | Company | Legal form | Revenue | Y/Y growth |
|---|---|---|---|---|
| 1 | sp. z o.o. | USD 9.86m | +87.1% y/y | |
| 2 | sp. z o.o. | USD 9.59m | +79.1% y/y | |
| 3 | sp. z o.o. | USD 8.75m | +79.0% y/y | |
| 4 | S.A. | USD 207.46m | +78.9% y/y | |
| 5 | sp. z o.o. | USD 7.28m | +39.7% y/y | |
| 6 | sp. z o.o. | USD 10.61m | +36.5% y/y | |
| 7 | sp. z o.o. | USD 25.09m | +31.2% y/y | |
| 8 | S.A. | USD 14.45m | +29.3% y/y | |
| 9 | sp. z o.o. | USD 574.75m | +29.0% y/y | |
| 10 | sp. z o.o. | USD 10.13m | +25.4% y/y |
Stock market
No companies from this industry are listed.
Related PKD codes in division 35
FAQ
The primary industry for 623 companies is steam, hot water and air conditioning manufacturing and supply. 468 entities have filed financial statements.
In 2024, 25 new companies with PKD 35.30.Z were registered. In all of 2023, there were 18 such companies.
In 2024, no companies with PKD 35.30.Z were deregistered. In all of 2023, there were 4 such companies.
In 2025, the median revenue for PKD 35.30.Z was USD 4.06m and the mean revenue was USD 35.71m, based on 430 financial statements. Averages and medians include only companies that file financial statements, excluding sole proprietorships.
Yes, in 2025, the median net profit was USD 178.09k, an improvement on 2024 (USD 138.68k). Among all 626 industries in Poland, PKD 35.30.Z ranks 8th, putting it in the top 1.3%.
The most common legal form for PKD 35.30.Z is sp. z o.o., used by 487 companies in this industry (78.2% of the total). In second place is a sole proprietorship (65 companies, 10.4%), and in third place – S.A. (32 companies, 5.1%).














