Operation of dairies and cheese making (PKD 10.51.Z)
This subclass includes:
- production of fresh liquid milk, sterilised milk (including pasteurised milk or milk subjected to very high temperatures (so-called UHT)) and homogenised milk,
- production of non-alcoholic milk-based beverages,
- production of cream from fresh liquid milk: sterilised (including pasteurised cream or cream subjected to very high temperatures (so-called UHT)), homogenised,
- production of dehydrated or concentrated milk, sweetened or unsweetened,
- production of milk or cream in solid form,
- production of butter,
- production of yoghurt and milk kefir,
- production of cheeses and curd cheeses,
- refining and ripening of cheese,
- production of whey,
- production of casein,
- production of lactose-free dairy products,
- production of lactose and lactose syrup.
This subclass excludes:
- production of raw cow’s or buffalo milk, classified in 01.41.Z,
- production of raw milk from horses and donkeys, classified in 01.43.Z,
- production of raw camel milk, classified in 01.44.Z,
- production of raw sheep’s and goat’s milk, classified in 01.45.Z,
- production of milk-based diet beverages and milk-based infant formula, classified in 10.86.Z,
- production of plant-based substitutes for eggs, dairy products and other milk products, excluding beverages, classified in 10.89.C,
- production of fruit kefir and water kefir, classified in 11.03.Z,
- production of non-alcoholic beverages based on cereals, nuts, soy or other seeds, classified in 11.07.Z.
Industry statistics (2025)
Number of companies
Companies (primary PKD)
374
Companies (secondary PKD)
1,759
Companies with financials
261
Legal structure
Legal formShare of companiesNumber of companies
- Sp. z o.o.58.3%218
- Cooperative33.2%124
- Sp. j.4.0%15
- S.A.1.6%6
- Sp. k.1.6%6
- Foundation0.5%2
- P.S.A.0.3%1
- Association0.3%1
- Other0.3%1
Financial results
Median revenue
Ranking
Median revenue compared with other PKD codes.
Top companies by revenue
| # | Company | Legal form | Revenue | Net profit |
|---|---|---|---|---|
| 1 | Cooperative | $831.04M | $29.06M | |
| 2 | sp. z o.o. | $808.50M | $44.21M | |
| 3 | Cooperative | $573.98M | $619.66k | |
| 4 | Cooperative | $326.72M | -$6.26M | |
| 5 | sp. z o.o. | $308.74M | $3.79M | |
| 6 | Cooperative | $302.29M | -$4.13M | |
| 7 | Cooperative | $266.73M | $2.77M | |
| 8 | Cooperative | $253.57M | $864.24k | |
| 9 | Cooperative | $193.44M | $4.22M | |
| 10 | sp. z o.o. | $149.32M | $460.30k |
Related PKD codes in this division
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