Manufacture of machinery and equipment not elsewhere classified (PKD division 28)2007
Industry statistics (2025)
Number of companies
Companies
36,494
Companies (primary PKD)
5,606
Companies with financials
2,737
Business turnover
Legal structure
Legal formShare of companiesNumber of companies
- Sp. z o.o.60.9%3,415
- JDG30.5%1,708
- Sp. j.2.8%157
- S.A.2.3%129
- Sp. k.1.5%86
- P.S.A.0.9%53
- Other0.6%33
- Cooperative0.2%9
- Foundation0.1%3
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. | 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 | S.A. | USD 345.75m | USD 89.25m | |
| 6 | sp. z o.o. | USD 326.46m | USD 17.60m | |
| 7 | sp. z o.o. | USD 305.91m | USD 13.50m | |
| 8 | S.A. | USD 301.33m | USD 3.71m | |
| 9 | sp. z o.o. | USD 247.24m | USD 4.71m | |
| 10 | sp. z o.o. | USD 245.44m | USD 10.84m |
Fastest-growing companies
| # | Company | Legal form | Revenue | Y/Y growth |
|---|---|---|---|---|
| 1 | sp. z o.o. | USD 192.40m | +1,132.1% y/y | |
| 2 | sp. z o.o. | USD 36.25m | +453.6% y/y | |
| 3 | sp. z o.o. | USD 5.93m | +374.9% y/y | |
| 4 | sp. z o.o. | USD 17.12m | +277.1% y/y | |
| 5 | sp. z o.o. | USD 7.73m | +240.5% y/y | |
| 6 | sp. z o.o. | USD 17.88m | +238.6% y/y | |
| 7 | sp. z o.o. | USD 3.50m | +208.5% y/y | |
| 8 | sp. z o.o. | USD 4.47m | +208.3% y/y | |
| 9 | sp. z o.o. | USD 3.47m | +207.8% y/y | |
| 10 | sp. z o.o. | USD 8.35m | +191.3% y/y |
Stock market
No companies from this industry are listed.
PKD codes in division 28
FAQ
The primary industry for 5,606 companies is manufacture of machinery and equipment not elsewhere classified. 2,737 entities have filed financial statements.
In 2024, 279 new companies with PKD 28 were registered. In all of 2023, there were 269 such companies.
In 2024, 23 companies with PKD 28 were deregistered. In all of 2023, there were 21 such companies.
In 2025, the median revenue for PKD 28 was USD 1.14m and the mean revenue was USD 8.45m, based on 2,123 financial statements. Averages and medians include only companies that file financial statements, excluding sole proprietorships.
Yes, in 2025, the median net profit was USD 28.40k, an improvement on 2024 (USD 25.07k). Among all 626 PKD divisions in Poland, it ranks 138th, putting it in the top 22%.
The most common legal form for PKD 28 is sp. z o.o., used by 3,415 companies in this industry (60.9% of the total). In second place is a sole proprietorship (1,708 companies, 30.5%), and in third place – sp. j. (157 companies, 2.8%).









