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
3,798
Companies (primary PKD)
539
Companies with financials
266
Business turnover
Legal structure
Legal formShare of companiesNumber of companies
- Sp. z o.o.41.6%224
- JDG29.5%159
- Cooperative23.0%124
- Sp. j.2.8%15
- S.A.1.1%6
- Sp. k.1.1%6
- Foundation0.4%2
- P.S.A.0.2%1
- Association0.2%1
- Other0.2%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 | Cooperative | USD 1.91bn | USD 5.63m | |
| 2 | Cooperative | USD 831.04m | USD 29.06m | |
| 3 | sp. z o.o. | USD 808.50m | USD 44.21m | |
| 4 | sp. z o.o. | USD 583.02m | USD 15.01m | |
| 5 | Cooperative | USD 573.98m | USD 619.66k | |
| 6 | sp. z o.o. | USD 433.52m | USD 26.23m | |
| 7 | sp. z o.o. | USD 398.65m | USD 4.89m | |
| 8 | Cooperative | USD 326.72m | USD -6.26m | |
| 9 | sp. z o.o. | USD 308.74m | USD 3.79m | |
| 10 | Cooperative | USD 302.29m | USD -4.13m |
Fastest-growing companies
| # | Company | Legal form | Revenue | Y/Y growth |
|---|---|---|---|---|
| 1 | sp. j. | USD 14.60m | +35.4% y/y | |
| 2 | sp. z o.o. | USD 88.12m | +29.7% y/y | |
| 3 | S.A. | USD 12.48m | +29.5% y/y | |
| 4 | sp. z o.o. | USD 55.56m | +20.8% y/y | |
| 5 | Cooperative | USD 831.04m | +17.5% y/y | |
| 6 | Cooperative | USD 11.26m | +15.7% y/y | |
| 7 | sp. z o.o. | USD 30.68m | +14.0% y/y | |
| 8 | Cooperative | USD 326.72m | +13.7% y/y | |
| 9 | sp. z o.o. | USD 583.02m | +11.8% y/y | |
| 10 | Cooperative | USD 15.84m | +11.7% y/y |
Stock market
1 company from this industry is listed.
| Company | Ticker | Market | Price | Change | Market cap |
|---|---|---|---|---|---|
| MLP | NewConnect | PLN 0.48 | +6.67% | USD 1.52m |
Related PKD codes in division 10
FAQ
The primary industry for 539 companies is operation of dairies and cheese making. 266 entities have filed financial statements.
So far in 2026, 36 new companies with PKD 10.51.Z have been registered. In all of 2025, there were 31 such companies.
So far in 2026, 12 companies with PKD 10.51.Z have been deregistered. In all of 2025, there were 22 such companies.
In 2025, the median revenue for PKD 10.51.Z was USD 8.78m and the mean revenue was USD 70.85m, based on 175 financial statements. Averages and medians include only companies that file financial statements, excluding sole proprietorships.
Yes, in 2025, the median net profit was USD 10.26k, down from 2024 (USD 46.03k). Among all 674 industries in Poland, PKD 10.51.Z ranks 489th, placing it among the weakest 27%.
The most common legal form for PKD 10.51.Z is sp. z o.o., used by 224 companies in this industry (41.6% of the total). In second place is a sole proprietorship (159 companies, 29.5%), and in third place – a cooperative (124 companies, 23.0%).








