Development of residential building projects (PKD 68.12.A)
This subclass includes:
- the implementation of construction projects (including reconstruction) involving financial, technical and material undertakings in order to prepare own residential buildings for subsequent sale.
This subclass excludes:
- construction works related to the erection of non-residential buildings, as well as their complete reconstruction or renovation, involving several specialised construction activities classified in the relevant subclasses of division 41,
- painting and glazing activities carried out as part of repair and maintenance, classified in 43.34.Z,
- construction works related to land development, classified in the relevant subclasses of section F,
- the implementation of construction projects for own use, for example for the purpose of letting space in buildings, classified in 68.20.Z,
- activities in the field of architecture and engineering and construction project management, classified in the relevant subclasses of group 71.1.
Industry statistics (2025)
Number of companies
Companies
35,468
Companies (primary PKD)
6,338
Companies with financials
1,435
Business turnover
Legal structure
Legal formShare of companiesNumber of companies
- JDG49.0%3,103
- Sp. z o.o.46.4%2,943
- Sp. k.2.1%132
- Sp. j.1.1%67
- S.A.0.9%57
- P.S.A.0.2%13
- Foundation0.1%5
- Cooperative0.1%5
- Other0.0%1
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 | S.A. | USD 491.41m | USD 145.20m | |
| 2 | S.A. | USD 326.75m | USD 55.30m | |
| 3 | S.A. | USD 278.81m | USD 55.04m | |
| 4 | S.A. | USD 226.11m | USD 3.18m | |
| 5 | sp. z o.o. | USD 145.80m | USD 26.23m | |
| 6 | S.A. | USD 118.40m | USD 109.35m | |
| 7 | S.A. | USD 105.99m | USD 6.81m | |
| 8 | sp. z o.o. | USD 96.71m | USD 2.52m | |
| 9 | sp. z o.o. | USD 96.57m | USD 7.72m | |
| 10 | sp. j. | USD 77.78m | USD 30.93m |
Fastest-growing companies
| # | Company | Legal form | Revenue | Y/Y growth |
|---|---|---|---|---|
| 1 | S.A. | USD 16.32m | +9,383.8% y/y | |
| 2 | sp. k. | USD 18.16m | +5,645.2% y/y | |
| 3 | sp. z o.o. | USD 20.12m | +5,474.2% y/y | |
| 4 | sp. z o.o. | USD 7.63m | +2,765.0% y/y | |
| 5 | sp. z o.o. | USD 3.50m | +1,878.9% y/y | |
| 6 | sp. z o.o. | USD 3.45m | +1,779.6% y/y | |
| 7 | sp. z o.o. | USD 3.07m | +1,679.5% y/y | |
| 8 | sp. z o.o. | USD 3.48m | +1,608.2% y/y | |
| 9 | sp. z o.o. | USD 2.75m | +1,209.9% y/y | |
| 10 | sp. z o.o. + limited partnership | USD 2.06m | +1,053.2% y/y |
Stock market
2 companies from this industry are listed.
| Company | Ticker | Market | Price | Change | Market cap |
|---|---|---|---|---|---|
| DOM | GPW Main Market | PLN 235.00 | +0.21% | USD 1.52bn | |
| 1AT | GPW Main Market | PLN 62.10 | +0.65% | USD 671.62m |
Related PKD codes in division 68
FAQ
The primary industry for 6,338 companies is development of residential building projects. 1,435 entities have filed financial statements.
So far in 2026, 1,022 new companies with PKD 68.12.A have been registered. In all of 2025, there were 1,278 such companies.
So far in 2026, 55 companies with PKD 68.12.A have been deregistered. In all of 2025, there were 14 such companies.
In 2025, the median revenue for PKD 68.12.A was USD 88.24k and the mean revenue was USD 3.17m, based on 1,266 financial statements. Averages and medians include only companies that file financial statements, excluding sole proprietorships.
No, in 2025, the median net result was USD -1.45k, worse than in 2024 (USD -550.00). Among all 678 industries in Poland, PKD 68.12.A ranks 636th, placing it among the weakest 6.2%.
The most common legal form for PKD 68.12.A is a sole proprietorship, used by 3,103 companies in this industry (49.0% of the total). In second place is sp. z o.o. (2,943 companies, 46.4%), and in third place – sp. k. (132 companies, 2.1%).











