Incineration of waste without energy recovery (PKD 38.31.Z)
This subclass includes:
- disposal of waste (including treatment prior to disposal) by incineration or thermal treatment without energy recovery.
This subclass excludes:
- thermal treatment of waste for energy recovery, classified in 38.22.Z.
Industry statistics (2025)
Number of companies
Companies
14,266
Companies (primary PKD)
433
Companies with financials
81
Business turnover
Legal structure
Legal formShare of companiesNumber of companies
- JDG49.0%212
- Sp. z o.o.40.0%173
- Sp. j.7.4%32
- Sp. k.2.1%9
- Cooperative0.7%3
- S.A.0.5%2
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 35.59m | USD 1.57m | |
| 2 | S.A. | USD 17.78m | USD 170.76k | |
| 3 | sp. z o.o. | USD 17.36m | USD 268.40k | |
| 4 | sp. z o.o. | USD 9.46m | USD 1.02m | |
| 5 | sp. z o.o. | USD 5.82m | USD 144.08k | |
| 6 | sp. k. | USD 4.45m | USD 575.16k | |
| 7 | sp. z o.o. | USD 3.76m | USD -674.93k | |
| 8 | sp. j. | USD 3.74m | USD 326.50k | |
| 9 | sp. z o.o. | USD 3.03m | USD 43.13k | |
| 10 | sp. z o.o. | USD 2.93m | USD -65.08k |
Fastest-growing companies
| # | Company | Legal form | Revenue | Y/Y growth |
|---|---|---|---|---|
| 1 | sp. z o.o. | USD 35.59m | +1,893.8% y/y | |
| 2 | sp. z o.o. | USD 599.82k | +46.1% y/y | |
| 3 | sp. k. | USD 4.45m | +46.0% y/y | |
| 4 | sp. z o.o. | USD 1.54m | +20.5% y/y | |
| 5 | sp. z o.o. | USD 536.28k | +19.0% y/y | |
| 6 | sp. z o.o. | USD 2.93m | +15.6% y/y | |
| 7 | sp. z o.o. | USD 3.03m | +12.9% y/y | |
| 8 | sp. z o.o. | USD 17.36m | +9.5% y/y | |
| 9 | sp. j. | USD 3.74m | +7.6% y/y | |
| 10 | Cooperative | USD 455.92k | +5.7% y/y |
Stock market
No companies from this industry are listed.
Related PKD codes in division 38
FAQ
The primary industry for 433 companies is incineration of waste without energy recovery. 81 entities have filed financial statements.
So far in 2026, 1 new company with PKD 38.31.Z have been registered. In all of 2025, there were 2 such companies.
So far in 2026, 4 companies with PKD 38.31.Z have been deregistered. In all of 2025, there were 3 such companies.
In 2025, the median revenue for PKD 38.31.Z was USD 282.25k and the mean revenue was USD 2.26m, based on 53 financial statements. Averages and medians include only companies that file financial statements, excluding sole proprietorships.
Yes, in 2025, the median net profit was USD 3.24k, down from 2024 (USD 4.96k). Among all 674 industries in Poland, PKD 38.31.Z ranks 249th, putting it in the top 37%.
The most common legal form for PKD 38.31.Z is a sole proprietorship, used by 212 companies in this industry (49.0% of the total). In second place is sp. z o.o. (173 companies, 40.0%), and in third place – sp. j. (32 companies, 7.4%).




