Manufacture of ice cream (PKD 10.52.Z)
This subclass includes:
- the production of cream ice cream and other edible ice creams (for example sorbets).
This subclass excludes:
- the production of ice from natural water for cooling purposes, classified in 35.30.Z,
- ice cream parlour activities, classified in the appropriate subclasses of group 56.1.
- This group includes: - milling of cereals or vegetables into flour and meal
- milling, cleaning and polishing of rice
- micronisation and heat treatment of flour
- production of flour mixes or doughs from these products for the manufacture of bakery products
- wet milling of maize and vegetables
- production of starch and starch products
- manufacture of gluten-free cereal milling products.
- This group does not include: - drying of grain on a contract basis, classified in 01.63.Z.
Industry statistics (2025)
Number of companies
Companies
8,205
Companies (primary PKD)
946
Companies with financials
175
Business turnover
Legal structure
Legal formShare of companiesNumber of companies
- JDG66.1%625
- Sp. z o.o.27.5%260
- Sp. j.3.1%29
- Sp. k.2.2%21
- S.A.0.4%4
- Cooperative0.3%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 271.01m | USD 21.08m | |
| 2 | sp. z o.o. | USD 186.67m | USD 3.80m | |
| 3 | sp. z o.o. | USD 184.43m | USD 9.09m | |
| 4 | sp. j. | USD 122.25m | USD 15.21m | |
| 5 | sp. z o.o. | USD 28.50m | USD 9.40m | |
| 6 | sp. z o.o. | USD 14.07m | USD 72.09k | |
| 7 | sp. z o.o. | USD 12.03m | USD 1.54m | |
| 8 | sp. z o.o. | USD 11.26m | USD 458.31k | |
| 9 | sp. z o.o. | USD 5.71m | USD 270.80k | |
| 10 | sp. j. | USD 5.33m | USD 37.32k |
Fastest-growing companies
| # | Company | Legal form | Revenue | Y/Y growth |
|---|---|---|---|---|
| 1 | sp. z o.o. | USD 1.47m | +411.9% y/y | |
| 2 | sp. z o.o. + limited partnership | USD 1.78m | +147.4% y/y | |
| 3 | sp. z o.o. | USD 654.20k | +46.9% y/y | |
| 4 | sp. z o.o. | USD 1.73m | +45.1% y/y | |
| 5 | sp. z o.o. | USD 2.23m | +44.6% y/y | |
| 6 | sp. z o.o. | USD 14.07m | +38.5% y/y | |
| 7 | sp. z o.o. | USD 924.30k | +33.0% y/y | |
| 8 | sp. j. | USD 3.41m | +28.3% y/y | |
| 9 | sp. z o.o. | USD 1.21m | +26.6% y/y | |
| 10 | sp. z o.o. | USD 839.57k | +21.6% y/y |
Stock market
No companies from this industry are listed.
Related PKD codes in division 10
FAQ
The primary industry for 946 companies is manufacture of ice cream. 175 entities have filed financial statements.
So far in 2026, 53 new companies with PKD 10.52.Z have been registered. In all of 2025, there were 48 such companies.
So far in 2026, 9 companies with PKD 10.52.Z have been deregistered. In all of 2025, there were 10 such companies.
In 2025, the median revenue for PKD 10.52.Z was USD 325.43k and the mean revenue was USD 9.24m, based on 98 financial statements. Averages and medians include only companies that file financial statements, excluding sole proprietorships.
Yes, in 2025, the median net profit was USD 14.11k, an improvement on 2024 (USD 8.73k). Among all 674 industries in Poland, PKD 10.52.Z ranks 328th, putting it in the top 49%.
The most common legal form for PKD 10.52.Z is a sole proprietorship, used by 625 companies in this industry (66.1% of the total). In second place is sp. z o.o. (260 companies, 27.5%), and in third place – sp. j. (29 companies, 3.1%).
