Manufacture of refined petroleum products (PKD 19.20.Z)
This subclass includes the production of liquid and gaseous fuels or other petroleum products from crude oil, bituminous minerals or their fractions. Crude oil refining requires one or more of the following processes: fractionation, direct distillation of crude oil, cracking.
This subclass includes:
- the manufacture of motor fuels: gasoline, jet fuel (kerosene) and the like,
- the manufacture of fuels: fuel oils (light, medium and heavy), refinery gases (for example ethane, propane, butane),
- the manufacture of lubricating oils and greases, including those obtained from reprocessing of used oils,
- the manufacture of products for the petrochemical industry and for road surfacing,
- the manufacture of various products: varnish benzines, vaselines, paraffins and the like,
- the manufacture of briquettes from petroleum products, peat, lignite, bituminous coal,
- the blending of components with crude oil, including the blending of alcohols with crude oil (for example alcohol fuel, gasohol),
- the manufacture of products from petroleum waste (for example waste lubricating oils).
Industry statistics (2025)
Number of companies
Companies
4,325
Companies (primary PKD)
394
Companies with financials
99
Business turnover
Legal structure
Legal formShare of companiesNumber of companies
- Sp. z o.o.74.1%292
- JDG5.6%22
- S.A.5.6%22
- Sp. k.4.1%16
- Sp. j.4.1%16
- Cooperative3.0%12
- Other1.5%6
- P.S.A.0.5%2
- Association0.3%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 46.66bn | USD -1.98bn | |
| 2 | sp. z o.o. | USD 4.52bn | USD 194.61m | |
| 3 | sp. z o.o. | USD 784.81m | USD 51.63m | |
| 4 | sp. z o.o. | USD 373.15m | USD -3.61m | |
| 5 | sp. z o.o. | USD 186.56m | USD 19.52m | |
| 6 | S.A. | USD 54.41m | USD 668.70k | |
| 7 | S.A. | USD 35.52m | USD -3.03m | |
| 8 | sp. z o.o. | USD 33.49m | USD 1.12m | |
| 9 | sp. z o.o. | USD 25.26m | USD 1.24m | |
| 10 | sp. j. | USD 24.39m | USD 3.45m |
Fastest-growing companies
| # | Company | Legal form | Revenue | Y/Y growth |
|---|---|---|---|---|
| 1 | sp. z o.o. | USD 12.78m | +40.7% y/y | |
| 2 | sp. z o.o. | USD 13.40m | +14.1% y/y | |
| 3 | sp. z o.o. | USD 24.14m | +12.2% y/y | |
| 4 | sp. z o.o. | USD 8.38m | +10.0% y/y | |
| 5 | sp. z o.o. | USD 5.61m | +7.0% y/y | |
| 6 | sp. z o.o. | USD 3.83m | +6.8% y/y | |
| 7 | sp. z o.o. | USD 8.81m | +6.8% y/y | |
| 8 | sp. k. | USD 6.89m | +5.3% y/y | |
| 9 | sp. z o.o. | USD 16.24m | +3.7% y/y | |
| 10 | sp. k. | USD 12.79m | +3.4% y/y |
Stock market
2 companies from this industry are listed.
Related PKD codes in division 19
FAQ
The primary industry for 394 companies is manufacture of refined petroleum products. 99 entities have filed financial statements.
So far in 2026, 3 new companies with PKD 19.20.Z have been registered. In all of 2025, there were 4 such companies.
So far in 2026, 3 companies with PKD 19.20.Z have been deregistered. In all of 2025, there were 7 such companies.
In 2025, the median revenue for PKD 19.20.Z was USD 2.70m and the mean revenue was USD 782.27m, based on 68 financial statements. Averages and medians include only companies that file financial statements, excluding sole proprietorships.
Yes, in 2025, the median net profit was USD 48.08k, down from 2024 (USD 52.99k). Among all 676 industries in Poland, PKD 19.20.Z ranks 103rd, putting it in the top 15%.
The most common legal form for PKD 19.20.Z is sp. z o.o., used by 292 companies in this industry (74.1% of the total). In second place is a sole proprietorship (22 companies, 5.6%), and in third place – S.A. (22 companies, 5.6%).





