Landfill disposal (PKD 38.32.Z)
This subclass includes:
- disposal (including treatment prior to disposal) and landfilling of hazardous and non-hazardous waste, whether solid or non-solid, on or under the surface of the ground, in landfills or dumps,
- treatment of organic waste for disposal,
- disposal of animal by-products in waste landfills,
- permanent underground storage of waste in deep geological formations (for example in a salt or potash mine),
- storage of captured carbon dioxide.
Industry statistics (2025)
Number of companies
Companies
19,622
Companies (primary PKD)
1,372
Companies with financials
431
Business turnover
Legal structure
Legal formShare of companiesNumber of companies
- Sp. z o.o.51.2%703
- JDG39.1%537
- Sp. k.3.1%42
- Sp. j.2.5%34
- S.A.2.2%30
- Foundation0.4%6
- Cooperative0.4%6
- P.S.A.0.3%4
- Other0.3%4
- Association0.2%3
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 230.47m | USD 5.37m | |
| 2 | sp. z o.o. + limited partnership | USD 194.55m | USD 5.48m | |
| 3 | sp. z o.o. | USD 124.32m | USD -542.00k | |
| 4 | sp. z o.o. | USD 83.27m | USD 2.68m | |
| 5 | sp. z o.o. | USD 78.76m | USD 5.42m | |
| 6 | S.A. | USD 63.36m | USD 4.45m | |
| 7 | sp. z o.o. | USD 53.66m | USD 4.63m | |
| 8 | S.A. | USD 50.14m | USD 452.76k | |
| 9 | S.A. | USD 49.40m | USD -3.87m | |
| 10 | sp. z o.o. | USD 48.87m | USD 432.71k |
Fastest-growing companies
| # | Company | Legal form | Revenue | Y/Y growth |
|---|---|---|---|---|
| 1 | sp. z o.o. | USD 3.79m | +416.0% y/y | |
| 2 | P.S.A. | USD 2.42m | +253.2% y/y | |
| 3 | sp. z o.o. | USD 1.80m | +125.3% y/y | |
| 4 | S.A. | USD 63.36m | +114.0% y/y | |
| 5 | sp. z o.o. | USD 5.03m | +96.4% y/y | |
| 6 | S.A. | USD 95.77m | +94.9% y/y | |
| 7 | sp. z o.o. | USD 3.52m | +85.5% y/y | |
| 8 | S.A. | USD 18.87m | +81.5% y/y | |
| 9 | sp. z o.o. | USD 53.66m | +80.5% y/y | |
| 10 | sp. z o.o. | USD 2.32m | +68.5% y/y |
Stock market
1 company from this industry is listed.
| Company | Ticker | Market | Price | Change | Market cap |
|---|---|---|---|---|---|
| EEX | GPW Main Market | PLN 1.63 | +0.62% | USD 5.36m |
Related PKD codes in division 38
FAQ
The primary industry for 1,372 companies is landfill disposal. 431 entities have filed financial statements.
So far in 2026, 17 new companies with PKD 38.32.Z have been registered. In all of 2025, there were 15 such companies.
So far in 2026, 11 companies with PKD 38.32.Z have been deregistered. In all of 2025, there were 45 such companies.
In 2025, the median revenue for PKD 38.32.Z was USD 1.08m and the mean revenue was USD 8.25m, based on 249 financial statements. Averages and medians include only companies that file financial statements, excluding sole proprietorships.
Yes, in 2025, the median net profit was USD 17.17k, an improvement on 2024 (USD 7.46k). Among all 678 industries in Poland, PKD 38.32.Z ranks 250th, putting it in the top 37%.
The most common legal form for PKD 38.32.Z is sp. z o.o., used by 703 companies in this industry (51.2% of the total). In second place is a sole proprietorship (537 companies, 39.1%), and in third place – sp. k. (42 companies, 3.1%).



