Manufacture of homogenised food preparations and dietetic food (PKD 10.86.Z)
This subclass includes the production of special foods:
- preparations for infant initial feeding,
- modified follow-on milk and other complementary foods for children,
- baby food,
- low-calorie and reduced-calorie foods for maintaining proper body weight,
- foods for special medical purposes.
Industry statistics (2025)
Number of companies
Companies
5,792
Companies (primary PKD)
315
Companies with financials
118
Business turnover
Legal structure
Legal formShare of companiesNumber of companies
- Sp. z o.o.72.7%229
- JDG16.2%51
- Sp. k.4.4%14
- Sp. j.3.5%11
- Foundation1.3%4
- S.A.1.0%3
- P.S.A.1.0%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 237.99m | USD 26.66m | |
| 2 | sp. z o.o. | USD 123.43m | USD 5.88m | |
| 3 | sp. z o.o. | USD 28.38m | USD 147.24k | |
| 4 | sp. z o.o. | USD 24.81m | USD 3.78m | |
| 5 | sp. z o.o. | USD 17.97m | USD 282.00k | |
| 6 | S.A. | USD 13.02m | USD 247.65k | |
| 7 | sp. z o.o. | USD 12.23m | USD -418.97k | |
| 8 | sp. z o.o. | USD 10.21m | USD 429.29k | |
| 9 | sp. j. | USD 8.71m | USD 825.47k | |
| 10 | sp. z o.o. | USD 7.41m | USD -59.76k |
Fastest-growing companies
| # | Company | Legal form | Revenue | Y/Y growth |
|---|---|---|---|---|
| 1 | sp. z o.o. | USD 3.79m | +134.2% y/y | |
| 2 | sp. z o.o. | USD 1.22m | +111.2% y/y | |
| 3 | sp. z o.o. | USD 6.44m | +56.9% y/y | |
| 4 | sp. z o.o. | USD 10.21m | +54.0% y/y | |
| 5 | sp. z o.o. | USD 3.50m | +43.1% y/y | |
| 6 | sp. z o.o. | USD 1.69m | +34.7% y/y | |
| 7 | sp. z o.o. | USD 5.08m | +31.2% y/y | |
| 8 | sp. z o.o. | USD 1.21m | +29.0% y/y | |
| 9 | sp. z o.o. | USD 5.37m | +26.5% y/y | |
| 10 | sp. z o.o. | USD 1.78m | +25.8% y/y |
Stock market
No companies from this industry are listed.
Related PKD codes in division 10
FAQ
The primary industry for 315 companies is manufacture of homogenised food preparations and dietetic food. 118 entities have filed financial statements.
So far in 2026, 6 new companies with PKD 10.86.Z have been registered. In all of 2025, there were 12 such companies.
So far in 2026, 3 companies with PKD 10.86.Z have been deregistered. In all of 2025, there were 8 such companies.
In 2025, the median revenue for PKD 10.86.Z was USD 491.54k and the mean revenue was USD 7.69m, based on 72 financial statements. Averages and medians include only companies that file financial statements, excluding sole proprietorships.
Yes, in 2025, the median net profit was USD 12.22k, an improvement on 2024 (USD 8.25k). Among all 674 industries in Poland, PKD 10.86.Z ranks 280th, putting it in the top 42%.
The most common legal form for PKD 10.86.Z is sp. z o.o., used by 229 companies in this industry (72.7% of the total). In second place is a sole proprietorship (51 companies, 16.2%), and in third place – sp. k. (14 companies, 4.4%).

