Other manufacturing (PKD division 32)
This division includes the manufacture of a variety of products not elsewhere classified. Since this division covers other manufacturing activities, the production processes, input materials and intended use of the products manufactured may vary considerably, and the criteria adopted for assigning subclasses to divisions do not apply here.
Industry statistics (2025)
Number of companies
Companies
78,072
Companies (primary PKD)
12,063
Companies with financials
1,797
Business turnover
Legal structure
Legal formShare of companiesNumber of companies
- JDG79.0%13,459
- Sp. z o.o.17.3%2,941
- Sp. j.1.2%196
- Sp. k.0.8%128
- Foundation0.6%95
- S.A.0.6%94
- Other0.2%38
- Cooperative0.2%35
- P.S.A.0.2%29
- Association0.1%13
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 2.73bn | USD 85.47m | |
| 2 | S.A. | USD 454.83m | USD 25.42m | |
| 3 | sp. z o.o. | USD 406.74m | USD 20.18m | |
| 4 | sp. z o.o. | USD 223.57m | USD 22.07m | |
| 5 | sp. z o.o. | USD 195.87m | USD 4.66m | |
| 6 | S.A. | USD 185.72m | USD 25.06m | |
| 7 | sp. z o.o. | USD 176.84m | USD 1.83m | |
| 8 | S.A. | USD 157.95m | USD 31.52m | |
| 9 | sp. z o.o. | USD 144.87m | USD 6.36m | |
| 10 | sp. z o.o. | USD 143.57m | USD 6.80m |
Fastest-growing companies
| # | Company | Legal form | Revenue | Y/Y growth |
|---|---|---|---|---|
| 1 | sp. z o.o. | USD 5.29m | +1,216.7% y/y | |
| 2 | sp. z o.o. | USD 6.73m | +792.2% y/y | |
| 3 | sp. z o.o. | USD 5.04m | +715.9% y/y | |
| 4 | sp. z o.o. | USD 4.39m | +518.4% y/y | |
| 5 | sp. z o.o. | USD 4.43m | +367.6% y/y | |
| 6 | sp. z o.o. | USD 2.79m | +357.1% y/y | |
| 7 | sp. z o.o. | USD 1.26m | +326.3% y/y | |
| 8 | sp. z o.o. + limited partnership | USD 11.08m | +318.1% y/y | |
| 9 | sp. z o.o. | USD 3.68m | +241.5% y/y | |
| 10 | sp. z o.o. | USD 916.98k | +214.3% y/y |
Stock market
8 companies from this industry are listed.
| Company | Ticker | Market | Price | Change | Market cap |
|---|---|---|---|---|---|
| MNC | GPW Main Market | PLN 38.80 | -2.27% | USD 495.55m | |
| LBW | GPW Main Market | PLN 11.19 | -0.27% | USD 420.38m | |
| CIG | GPW Main Market | PLN 2.50 | 0.00% | USD 136.49m | |
| ARL | GPW Main Market | PLN 22.65 | +1.57% | USD 125.33m | |
| OML | GPW Main Market | PLN 1.74 | +2.66% | USD 28.79m | |
| RSG | NewConnect | PLN 4.48 | +1.82% | USD 1.66m | |
| IMR | NewConnect | PLN 0.04 | -26.80% | USD 1.46m | |
| END | NewConnect | PLN 4.40 | +0.46% | USD 251.90k |
PKD codes in division 32
FAQ
The primary industry for 12,063 companies is other manufacturing. 1,797 entities have filed financial statements.
So far in 2026, 850 new companies with PKD 32 have been registered. In all of 2025, there were 1,103 such companies.
So far in 2026, 154 companies with PKD 32 have been deregistered. In all of 2025, there were 72 such companies.
In 2025, the median revenue for PKD 32 was USD 323.64k and the mean revenue was USD 8.12m, based on 1,101 financial statements. Averages and medians include only companies that file financial statements, excluding sole proprietorships.
Yes, in 2025, the median net profit was USD 6.49k, an improvement on 2024 (USD 4.11k). Among all 678 PKD divisions in Poland, it ranks 437th, placing it among the weakest 36%.
The most common legal form for PKD 32 is a sole proprietorship, used by 13,459 companies in this industry (79.0% of the total). In second place is sp. z o.o. (2,941 companies, 17.3%), and in third place – sp. j. (196 companies, 1.2%).











