Energy recovery (PKD 38.22.Z)
This subclass includes:
- pre-treatment of waste prior to energy recovery, processing waste materials through various processes, including thermal treatment, in order to recover electrical or heat energy (for example usable electrical or heat energy),
- operation of power plants generating energy from waste.
This subclass excludes:
- recovery of landfill gas for gas supply purposes, classified in 35.21.Z.
Industry statistics (2025)
Number of companies
Companies
9,132
Companies (primary PKD)
252
Companies with financials
109
Business turnover
Legal structure
Legal formShare of companiesNumber of companies
- Sp. z o.o.77.8%196
- JDG10.7%27
- S.A.3.2%8
- Sp. k.3.2%8
- P.S.A.2.0%5
- Sp. j.2.0%5
- Cooperative0.4%1
- Other0.4%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 | S.A. | USD 79.32m | USD 40.41m | |
| 2 | S.A. | USD 65.60m | USD 16.47m | |
| 3 | sp. z o.o. | USD 47.56m | USD 24.03m | |
| 4 | sp. z o.o. | USD 38.04m | USD 6.65m | |
| 5 | sp. z o.o. | USD 34.23m | USD 13.41m | |
| 6 | sp. z o.o. | USD 16.22m | USD 170.91k | |
| 7 | sp. z o.o. | USD 15.62m | USD 734.52k | |
| 8 | S.A. | USD 15.60m | USD 5.19m | |
| 9 | sp. z o.o. | USD 12.85m | USD 4.52m | |
| 10 | sp. z o.o. | USD 12.79m | USD 5.06m |
Fastest-growing companies
| # | Company | Legal form | Revenue | Y/Y growth |
|---|---|---|---|---|
| 1 | sp. z o.o. | USD 10.59m | +1,299.7% y/y | |
| 2 | sp. z o.o. | USD 47.56m | +488.7% y/y | |
| 3 | sp. z o.o. | USD 2.78m | +59.4% y/y | |
| 4 | P.S.A. | USD 4.58m | +45.2% y/y | |
| 5 | sp. z o.o. | USD 4.41m | +26.2% y/y | |
| 6 | sp. z o.o. | USD 12.85m | +24.2% y/y | |
| 7 | sp. z o.o. | USD 8.46m | +21.6% y/y | |
| 8 | sp. z o.o. | USD 2.33m | +16.7% y/y | |
| 9 | sp. z o.o. | USD 12.40m | +16.0% y/y | |
| 10 | S.A. | USD 15.60m | +15.0% y/y |
Stock market
1 company from this industry is listed.
| Company | Ticker | Market | Price | Change | Market cap |
|---|---|---|---|---|---|
| MBR | GPW Main Market | PLN 398.00 | +0.76% | USD 349.53m |
Related PKD codes in division 38
FAQ
The primary industry for 252 companies is energy recovery. 109 entities have filed financial statements.
So far in 2026, 3 new companies with PKD 38.22.Z have been registered. In all of 2025, there were 9 such companies.
So far in 2026, no companies with PKD 38.22.Z have been deregistered. In all of 2025, there were 9 such companies.
In 2025, the median revenue for PKD 38.22.Z was USD 1.37m and the mean revenue was USD 6.72m, based on 73 financial statements. Averages and medians include only companies that file financial statements, excluding sole proprietorships.
Yes, in 2025, the median net profit was USD 164.15k, an improvement on 2024 (USD 20.45k). Among all 674 industries in Poland, PKD 38.22.Z ranks 165th, putting it in the top 24%.
The most common legal form for PKD 38.22.Z is sp. z o.o., used by 196 companies in this industry (77.8% of the total). In second place is a sole proprietorship (27 companies, 10.7%), and in third place – S.A. (8 companies, 3.2%).



