Manufacture of other non-metallic mineral products (PKD division 23)
This division includes:
- the production of glass and glass products (for example flat glass, household glass, glass fibre, technical glass),
- the production of ceramic products, building ceramics and ceramic tiles,
- the production of cement, concrete and gypsum (as raw materials and finished products),
- the production of products made of rock and natural stone,
- the production of products from composite materials in which glass and non-metallic minerals (for example sand, gravel, stone or clay) are the predominant material.
Industry statistics (2025)
Number of companies
Companies
36,554
Companies (primary PKD)
8,873
Companies with financials
2,189
Business turnover
Legal structure
Legal formShare of companiesNumber of companies
- JDG67.9%8,923
- Sp. z o.o.26.1%3,426
- Sp. j.2.6%347
- Sp. k.1.4%186
- S.A.1.1%151
- Cooperative0.3%36
- P.S.A.0.1%15
- Other0.1%15
- Foundation0.1%14
- Association0.0%3
Financial results
The calculation excludes new companies that pull financial results down. Only firms with a filing in the previous year are included, so market trends are easier to read.
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 928.32m | USD 15.60m | |
| 2 | sp. z o.o. | USD 920.85m | USD 65.97m | |
| 3 | S.A. | USD 763.25m | USD 138.62m | |
| 4 | S.A. | USD 604.97m | USD 172.73m | |
| 5 | sp. z o.o. | USD 533.59m | USD 30.78m | |
| 6 | sp. z o.o. | USD 492.78m | USD 10.86m | |
| 7 | S.A. | USD 476.86m | USD -23.95m | |
| 8 | sp. z o.o. | USD 447.57m | USD 29.81m | |
| 9 | S.A. | USD 407.29m | USD 120.45m | |
| 10 | sp. z o.o. | USD 352.68m | USD 21.09m |
Fastest-growing companies
| # | Company | Legal form | Revenue | Y/Y growth |
|---|---|---|---|---|
| 1 | sp. z o.o. | USD 9.56m | +513.3% y/y | |
| 2 | sp. z o.o. | USD 9.37m | +397.3% y/y | |
| 3 | sp. z o.o. | USD 15.33m | +305.8% y/y | |
| 4 | sp. z o.o. | USD 6.72m | +295.3% y/y | |
| 5 | sp. z o.o. | USD 6.27m | +222.3% y/y | |
| 6 | sp. k. | USD 4.95m | +206.6% y/y | |
| 7 | sp. z o.o. | USD 3.95m | +202.5% y/y | |
| 8 | sp. z o.o. | USD 6.63m | +188.5% y/y | |
| 9 | sp. z o.o. | USD 8.92m | +177.4% y/y | |
| 10 | sp. z o.o. | USD 10.27m | +172.4% y/y |
Stock market
6 companies from this industry are listed.
| Company | Ticker | Market | Price | Change | Market cap |
|---|---|---|---|---|---|
| RPC | GPW Main Market | PLN 23.20 | +1.31% | USD 36.31m | |
| MLS | GPW Main Market | PLN 15.00 | -1.06% | USD 27.68m | |
| LBT | GPW Main Market | PLN 1.38 | -1.43% | USD 12.76m | |
| CAI | NewConnect | PLN 2.40 | -5.51% | USD 5.54m | |
| MEG | GPW Main Market | PLN 6.05 | 0.00% | USD 4.08m | |
| IZO | GPW Main Market | PLN 3.75 | -0.27% | USD 3.56m |
PKD codes in division 23
FAQ
The primary industry for 8,873 companies is manufacture of other non-metallic mineral products. 2,189 entities have filed financial statements.
So far in 2026, 458 new companies with PKD 23 have been registered. In all of 2025, there were 563 such companies.
So far in 2026, 87 companies with PKD 23 have been deregistered. In all of 2025, there were 88 such companies.
In 2025, the median revenue for PKD 23 was USD 1.49m and the mean revenue was USD 14.95m, based on 1,467 financial statements. Averages and medians include only companies that file financial statements, excluding sole proprietorships.
Yes, in 2025, the median net profit was USD 15.46k, down from 2024 (USD 16.06k). Among all 678 PKD divisions in Poland, it ranks 243rd, putting it in the top 36%.
The most common legal form for PKD 23 is a sole proprietorship, used by 8,923 companies in this industry (67.9% of the total). In second place is sp. z o.o. (3,426 companies, 26.1%), and in third place – sp. j. (347 companies, 2.6%).












