Recovery of sorted materials (PKD 38.21.Z)
This subclass covers:
- processing of metal and non-metal waste (including scrap and other articles) into secondary raw materials
- recovery of raw materials from waste through:
- separation and sorting of recoverable materials from non-hazardous waste (that is, refuse),
- separation and sorting into different categories of mixed recoverable materials (for example paper, plastics, used beverage cans, metal). The mechanical or chemical processing of waste may, for example, include: - mechanical crushing and shredding of metal objects, for example old cars, washing machines or motorcycles
- mechanical reduction of large iron items (for example railway wagons)
- recovery of iron from clinker
- recovery of metals from photographic waste (for example from fixers, film and photographic paper)
- dismantling of wrecks of all kinds (cars, ships, computers, televisions and other equipment) for raw material recovery
- production of rubber powder from rubber waste and scrap, including decontamination, separation (removal) of fractions and devulcanisation
- sorting and mechanical treatment (for example cleaning, grinding) of plastics for the production of secondary raw materials
- processing (aging, cleaning, sorting) of bottom ash to recover secondary raw materials (metals, aggregates)
- crushing, cleaning and sorting of glass
- crushing, cleaning and sorting of other waste (for example demolition waste in order to obtain secondary raw materials)
- processing of other waste from food, beverages, tobacco products and other residues into secondary raw materials
- recovery of waste oils, processing used oils and edible fats and oils into secondary raw materials
- recovery of silver from chemical waste, other than electrolytic refining
- recovery of phosphorus from sewage sludge incineration
- recovery of textile and clothing articles through mechanical, thermal or chemical processes
- production of compost from waste
- production of biogas from waste, not for gas supply or energy purposes.
This subclass excludes:
- processing of nuclear fuels, classified in 20.13.Z,
- melting plastics to produce granules or compounds, classified in 20.16.Z,
- melting iron waste and scrap, classified in 24.10.Z,
- production of biogas for supply as biofuel, classified in 35.21.Z,
- energy recovery during thermal treatment of waste, classified in 38.22.Z,
- disposal of waste without recovery, including pre-disposal treatment), classified in the relevant subclasses of group 38.3,
- wholesale of recoverable materials, classified in 46.87.Z,
- production of a new final product made from secondary raw materials, whether or not from own production (for example yarn from reclaimed fibre, production of paper pulp from waste paper, tyre retreading or production of metals from scrap), classified in the relevant subclasses of section C Manufacturing.
Industry statistics (2025)
Number of companies
Companies
19,385
Companies (primary PKD)
1,222
Companies with financials
350
Business turnover
Legal structure
Legal formShare of companiesNumber of companies
- Sp. z o.o.51.3%627
- JDG41.4%506
- S.A.2.2%27
- Sp. k.1.7%21
- P.S.A.1.3%16
- Sp. j.0.9%11
- Cooperative0.3%4
- Other0.2%3
- Foundation0.2%2
- Association0.1%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 | sp. z o.o. | USD 119.16m | USD 25.57m | |
| 2 | sp. z o.o. | USD 114.86m | USD -590.44k | |
| 3 | S.A. | USD 98.21m | USD 4.55m | |
| 4 | S.A. | USD 93.30m | USD 10.93m | |
| 5 | S.A. | USD 66.85m | USD 877.17k | |
| 6 | sp. z o.o. | USD 62.75m | USD 8.77m | |
| 7 | sp. z o.o. | USD 60.42m | USD -18.15m | |
| 8 | sp. z o.o. | USD 56.50m | USD 7.65m | |
| 9 | sp. z o.o. | USD 52.81m | USD 978.34k | |
| 10 | sp. z o.o. | USD 48.63m | USD 12.85m |
Fastest-growing companies
| # | Company | Legal form | Revenue | Y/Y growth |
|---|---|---|---|---|
| 1 | sp. z o.o. | USD 34.82m | +1,430.1% y/y | |
| 2 | sp. z o.o. | USD 11.34m | +178.9% y/y | |
| 3 | sp. z o.o. | USD 9.62m | +119.4% y/y | |
| 4 | sp. z o.o. | USD 9.53m | +99.6% y/y | |
| 5 | S.A. | USD 84.04m | +83.0% y/y | |
| 6 | sp. z o.o. | USD 7.16m | +78.1% y/y | |
| 7 | sp. z o.o. | USD 17.09m | +61.7% y/y | |
| 8 | sp. z o.o. | USD 9.73m | +58.0% y/y | |
| 9 | sp. z o.o. | USD 21.34m | +56.9% y/y | |
| 10 | sp. z o.o. | USD 43.78m | +43.0% y/y |
Stock market
2 companies from this industry are listed.
Related PKD codes in division 38
FAQ
The primary industry for 1,222 companies is recovery of sorted materials. 350 entities have filed financial statements.
So far in 2026, 142 new companies with PKD 38.21.Z have been registered. In all of 2025, there were 110 such companies.
So far in 2026, 18 companies with PKD 38.21.Z have been deregistered. In all of 2025, there were 17 such companies.
In 2025, the median revenue for PKD 38.21.Z was USD 2.12m and the mean revenue was USD 9.22m, based on 266 financial statements. Averages and medians include only companies that file financial statements, excluding sole proprietorships.
Yes, in 2025, the median net profit was USD 51.47k, an improvement on 2024 (USD 33.91k). Among all 678 industries in Poland, PKD 38.21.Z ranks 110th, putting it in the top 16%.
The most common legal form for PKD 38.21.Z is sp. z o.o., used by 627 companies in this industry (51.3% of the total). In second place is a sole proprietorship (506 companies, 41.4%), and in third place – S.A. (27 companies, 2.2%).





