Manufacturing (PKD section C)2007
PKD divisions in this section
- 10 - Manufacture of food products
- 11 - Manufacture of beverages
- 12 - Manufacture of tobacco products
- 13 - Manufacture of textiles
- 14 - Manufacture of wearing apparel
- 15 - Manufacture of leather and related products
- 16 - Manufacture of products of wood and cork, except furniture; manufacture
- 17 - Manufacture of paper and paper products
- 18 - Printing and reproduction of recorded media
- 19 - Manufacture and processing of coke and refined petroleum products
- 20 - Manufacture of chemicals and chemical products
- 21 - Manufacture of basic pharmaceutical substances and medicines and other
- 22 - Manufacture of rubber and plastic products
- 23 - Manufacture of other non-metallic mineral products
- 24 - Manufacture of metals
- 25 - Manufacture of fabricated metal products, except machinery and equipment
- 26 - Manufacture of computer, electronic and optical products
- 27 - Manufacture of electrical equipment
- 28 - Manufacture of machinery and equipment not elsewhere classified
- 29 - Manufacture of motor vehicles, trailers and semi-trailers excluding
- 30 - Manufacture of other transport equipment
- 31 - Manufacture of furniture
- 32 - Other manufacturing
- 33 - Repair, maintenance and installation of machinery and equipment
Industry statistics (2025)
Number of companies
Companies
473,646
Companies (primary PKD)
171,458
Companies with financials
43,438
Business turnover
Legal structure
Legal formShare of companiesNumber of companies
- JDG59.7%102,285
- Sp. z o.o.34.8%59,638
- Sp. j.2.3%3,962
- Sp. k.1.2%1,986
- S.A.0.8%1,438
- Cooperative0.3%561
- Foundation0.3%475
- P.S.A.0.2%378
- Other0.2%299
- Association0.1%129
- Sp. p.0.0%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 69.28bn | USD 662.00m | |
| 2 | sp. z o.o. | USD 5.77bn | USD 172.44m | |
| 3 | S.A. | USD 5.23bn | USD -264.03m | |
| 4 | sp. z o.o. | USD 4.56bn | USD 194.61m | |
| 5 | sp. z o.o. | USD 4.11bn | USD 60.36m | |
| 6 | sp. z o.o. | USD 3.88bn | USD 47.37m | |
| 7 | sp. z o.o. | USD 3.46bn | USD -315.25m | |
| 8 | sp. z o.o. | USD 3.45bn | USD 84.46m | |
| 9 | sp. z o.o. | USD 3.26bn | USD 109.14m | |
| 10 | sp. z o.o. | USD 2.44bn | USD 80.70m |
Stock market
No companies from this industry are listed.
FAQ
The primary industry for 171,458 companies is manufacturing. 43,438 entities have filed financial statements.
In 2024, 9,820 new companies with PKD C were registered. In all of 2023, there were 10,165 such companies.
In 2024, 531 companies with PKD C were deregistered. In all of 2023, there were 572 such companies.
In 2025, the median revenue for PKD C was USD 970.17k and the mean revenue was USD 15.92m, based on 32,142 financial statements. Averages and medians include only companies that file financial statements, excluding sole proprietorships.
Yes, in 2025, the median net profit was USD 21.60k, an improvement on 2024 (USD 17.77k). Among all 85 PKD sections in Poland, it ranks 19th, putting it in the top 22%.
The most common legal form for PKD C is a sole proprietorship, used by 102,285 companies in this industry (59.7% of the total). In second place is sp. z o.o. (59,638 companies, 34.8%), and in third place – sp. j. (3,962 companies, 2.3%).








