Manufacturing (PKD section C)
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 wood and of products of wood and cork, except furniture; manufacture of articles of straw and plaiting materials
- 17 - Manufacture of paper and paper products
- 18 - Printing and reproduction of recorded media
- 19 - Manufacture of coke and refined petroleum products
- 20 - Manufacture of chemicals and chemical products
- 21 - Manufacture of basic pharmaceutical products and pharmaceutical preparations
- 22 - Manufacture of rubber and plastic products
- 23 - Manufacture of other non-metallic mineral products
- 24 - Manufacture of basic 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 n.e.c.
- 29 - Manufacture of motor vehicles, trailers and semi-trailers
- 30 - Manufacture of other transport equipment
- 31 - Manufacture of furniture
- 32 - Other manufacturing
- 33 - Repair and installation of machinery and equipment
Manufacturing is understood as the physical, mechanical, chemical or biological transformation of raw materials, materials or semi-finished products into a new product. Raw materials, materials or semi-finished products subject to processing within this section are the result of agricultural, forestry, fishing, mining or other manufacturing activities. Substantial changes, processing, refurbishing and rebuilding are also associated with manufacturing activity. Economic entities classified in this section are referred to as industrial plants, manufacturing establishments or factories, which use machinery and equipment in their operations. Economic entities that process raw materials and materials into a new product manually, in a cottage-industry manner, or entities that manufacture and sell products at the place of manufacture (for example bakeries, tailor shops sewing to order), are also included in this section. Manufacturing entities may:
- manufacture products from own materials
- contract a subcontractor to manufacture products from own materials (outsourcing)
- hold rights to the product and contract subcontractors to carry out the complete manufacture of products from own or supplied materials
- manufacture products as a subcontractor. The newly manufactured product may be a final product, ready for use, or a semi-finished product that will be used as a raw material in another production process. For example, a product of alumina refining is a raw material in aluminium production. Aluminium is a raw material used by plants producing, for example, aluminium wire. Aluminium wire, in turn, is the base material for the production of products made from it (for example aluminium mesh). The production of specialised elements, components, accessories and additional equipment for machinery and equipment is classified in the same subclass as the production of the machinery and equipment for which they are intended. The production of specialised elements and accessories by moulding and extrusion of plastic falls within the relevant subclasses of group 22.2 “Manufacture of plastic products”. The production of universal elements and parts for machinery and equipment, for example engines, pumps, generators, electrical components, valves, gears and bearings, is classified in the relevant subclasses of manufacturing activity, regardless of the groups covering the machinery and equipment for which they could be used. Assembly of products from own or purchased materials is treated as manufacturing activity. This section does not include waste recovery, that is, the processing of waste into secondary raw materials*, which is classified in the relevant subclasses of group 38.2 “Waste recovery”. The required method of this processing is physical, mechanical, biological or chemical processing. This activity is classified in the relevant subclasses of section E “Water supply; sewerage, waste management and remediation activities”. However, the production of new products from secondary raw materials, where waste is used as an input to the production process (for example the production of silver from waste film tape), is considered manufacturing activity and falls within the relevant subclasses of this section. Secondary raw materials resulting from the processing of waste should, however, be treated as semi-finished products for the production of new finished products. NOTE: *Secondary raw materials are materials obtained through processing (mechanical or chemical treatment) of production waste, pre-sorted municipal waste or scrap and end-of-life products, suitable for direct use in an industrial production process (replacing primary raw material), and not constituting a new final product. Specialised maintenance and repair of industrial, professional and similar machinery and equipment are mostly classified in the relevant subclasses of division 33 “Repair and installation of machinery and equipment”. However, repair and maintenance of computers, personal and household goods, and motor vehicles, including motorcycles, are classified in the relevant subclasses of division 95 “Repair of computers, personal and household goods and motor vehicles, including motorcycles”. Specialised assembly or installation of machinery and equipment is classified in subclass 33.20.Z “Installation of industrial machinery and equipment”. Maintenance, repair and installation of elements that form an integral part of a building or similar structure (for example maintenance, repair and installation of escalators or air-conditioning systems) are treated as construction work in section F “Construction”. This section also includes the activities of factoryless goods producers (FGP) in manufacturing (their activities are described in point 3.4 of the methodological rules for the classification). Activities classified in section C “Manufacturing” are characterised by the transformation of raw materials and materials into new, processed and manufactured products. The output is a new product. For the purposes of this classification, the following activities are treated as manufacturing activities and fall within this section: - processing of fresh fish and crustaceans (for example shucking oysters, filleting fish), excluding processing carried out on fishing vessels, classified in 10.20.Z
- pasteurising and bottling milk, classified in 10.51.Z
- dressing hides and skins, classified in 15.11.Z
- preservation and treatment of wood, classified in 16.12.Z
- printing and related activities, excluding publishing, classified in the relevant subclasses of group 18.1
- tyre retreading, classified in 22.11.Z
- manufacture of ready-mixed concrete, classified in 23.63.Z
- galvanising, electronic processing, plating and other coating of metal surfaces with various metals and non-metallic substances, classified in 25.51.Z
- heat treatment of metals, classified in 25.52.Z
- refilling printer cartridges, classified in 26.20.Z
- refilling or recharging fire extinguishers, classified in 28.29.Z
- rebuilding of machinery and equipment (for example factory rebuilding of car engines), classified in 29.10.A, 29.10.B, 29.10.C, 29.10.D, 29.10.E. However, assembly carried out by the manufacturer is classified under manufacturing. This section does not include certain activities which, although related to transformation processes, are classified in other sections of this classification, for example: - preparation of meals for immediate consumption, classified in the relevant subclasses of division 56 “Food and beverage service activities”
- logging, classified in the relevant subclasses of section A “Agriculture, forestry and fishing”
- beneficiation of agricultural products, classified in the relevant subclasses of section A “Agriculture, forestry and fishing”
- beneficiation of ores and other minerals, classified in the relevant subclasses of section B “Mining and quarrying”
- production of gaseous fuels for energy purposes in a network system, classified in section D “Electricity, gas, steam and air conditioning supply”
- production of compost from organic waste, classified in the relevant subclasses of section E “Water supply; sewerage, waste management and remediation activities”
- assembly that is part of transport service activities or carried out by a seller, classified in accordance with the principle of predominant value added (however, if assembly is the predominant activity carried out by the contractor, it is classified as manufacturing)
- division of products into smaller parts or batches, including packing, repacking or bottling of products (for example alcohol, chemical products); sorting of waste and resale thereof; mixing paints to customer order; cutting metal to customer order; modification of a product that does not result in a new product, classified in the relevant subclasses of section G “Wholesale and retail trade”
- publishing activities and related printing, classified in the relevant subclasses of section J “Information and communication”.
Industry statistics (2025)
Number of companies
Companies (primary PKD)
133,134
Companies (secondary PKD)
220,174
Companies with financials
51,097
Legal structure
Legal formShare of companiesNumber of companies
- Sp. z o.o.79.2%105,496
- Sp. j.8.1%10,805
- Sp. k.4.2%5,647
- S.A.2.9%3,797
- Cooperative1.3%1,781
- Foundation1.2%1,596
- Other1.2%1,557
- Association0.8%1,091
- P.S.A.0.3%421
- Sp. p.0.0%6
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. | $46.66B | -$1.98B | |
| 2 | sp. z o.o. | $4.11B | $60.36M | |
| 3 | sp. z o.o. | $3.88B | $47.37M | |
| 4 | sp. z o.o. | $3.45B | $84.46M | |
| 5 | sp. z o.o. | $3.21B | $109.14M | |
| 6 | S.A. | $2.96B | $28.23M | |
| 7 | sp. z o.o. | $2.73B | $85.47M | |
| 8 | sp. z o.o. | $2.04B | $34.27M | |
| 9 | sp. z o.o. | $1.89B | $43.76M | |
| 10 | sp. z o.o. | $1.82B | -$2.00M |
