These illustrations belong to the original company. The Z23 flag is assumed rather than provided by its source. The document cites monochrome Cieszyn and Hel photographs as funnel confirmation, but labels that reference C22 in the text.
The original state-owned concern was formed in 1926 as Panswowe Przedsiebiorstwo Zegluga Polska, or Polish State Shipping Enterprise, and had changed name by 1934. It jointly managed Gdynia-Amerika and Polish British Steamship and held interests in those operations. After the Second World War its fleet appears to have been divided between Polskie Linie Oceaniczne and Polska Zegluga Morska.
Poland, Gdynia.
Keep the explicit scope label independent; no alias or company identity is inferred.