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Mera S.A. is a Polish building products company that designs, manufactures, and sells wooden stairs and related components for residential and commercial projects. Its product range includes various stair types, such as open-plan, spiral, half-step, and concrete-structure staircases, along with railings, balusters, pillars, steps, accessories, and selected furniture items. The company also works with wood-based and mixed-material solutions, supporting applications that combine wood with steel or concrete structures. Based in Lewin Brzeski, Poland, Mera S.A. serves domestic and international customers and operates through a small network of subsidiaries involved in logistics, wood processing, distribution, and installation. In the financial market, Mera S.A. is viewed as a niche manufacturer within the construction supplies and wood products segment, with a business model centered on specialized staircase production and related finishing products.