Residential nursing care activities (PKD 87.10.Z)
This subclass covers social assistance providing accommodation, nursing care (performed by licensed nurses), rehabilitation care, administration of medicines, diagnosis and wound care, usually carried out without medical supervision in:
- social care homes for older persons providing nursing care,
- rehabilitation homes, other than mental health centres and centres for persons with addictions,
- spa sanatoriums,
- nursing care facilities,
- care homes / hospices.
This subclass excludes:
- palliative nursing care for outpatients, classified in 86.94.Z,
- social assistance provided in care homes with minimal nursing care or without nursing care, classified in 87.30.Z,
- other social assistance with accommodation (for example provided in boarding houses and children’s hostels, temporary shelters for the homeless, and foster care provided in institutional or family form), classified in 87.99.Z.
Industry statistics (2025)
Number of companies
Companies
5,970
Companies (primary PKD)
320
Companies with financials
103
Business turnover
Legal structure
Legal formShare of companiesNumber of companies
- Sp. z o.o.50.3%161
- JDG23.4%75
- Foundation14.1%45
- Sp. k.5.3%17
- Association2.5%8
- Sp. j.2.2%7
- Cooperative1.3%4
- S.A.0.3%1
- P.S.A.0.3%1
- Sp. p.0.3%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 18.27m | USD 2.43m | |
| 2 | sp. z o.o. + limited partnership | USD 4.60m | USD 1.47m | |
| 3 | sp. z o.o. | USD 3.88m | USD 89.65k | |
| 4 | sp. z o.o. | USD 3.51m | USD -120.87k | |
| 5 | Association | USD 2.17m | USD 90.17k | |
| 6 | sp. z o.o. | USD 1.96m | USD -38.11k | |
| 7 | sp. z o.o. | USD 1.89m | USD 39.14k | |
| 8 | sp. z o.o. | USD 1.80m | USD 169.73k | |
| 9 | sp. z o.o. | USD 1.78m | USD 5.15k | |
| 10 | sp. z o.o. | USD 1.56m | USD 58.57k |
Fastest-growing companies
| # | Company | Legal form | Revenue | Y/Y growth |
|---|---|---|---|---|
| 1 | sp. z o.o. | USD 1.80m | +40.4% y/y | |
| 2 | sp. z o.o. + limited partnership | USD 4.60m | +32.1% y/y | |
| 3 | sp. z o.o. | USD 1.34m | +31.7% y/y | |
| 4 | sp. z o.o. | USD 1.17m | +29.7% y/y | |
| 5 | sp. z o.o. | USD 645.30k | +29.1% y/y | |
| 6 | sp. z o.o. | USD 685.67k | +18.6% y/y | |
| 7 | Cooperative | USD 749.82k | +17.3% y/y | |
| 8 | sp. z o.o. | USD 18.27m | +17.2% y/y | |
| 9 | Foundation | USD 558.94k | +13.6% y/y | |
| 10 | Association | USD 2.17m | +12.9% y/y |
Stock market
No companies from this industry are listed.
Related PKD codes in division 87
FAQ
The primary industry for 320 companies is residential nursing care activities. 103 entities have filed financial statements.
So far in 2026, 12 new companies with PKD 87.10.Z have been registered. In all of 2025, there were 18 such companies.
So far in 2026, 2 companies with PKD 87.10.Z have been deregistered. In all of 2025, there were 6 such companies.
In 2025, the median revenue for PKD 87.10.Z was USD 278.77k and the mean revenue was USD 994.91k, based on 59 financial statements. Averages and medians include only companies that file financial statements, excluding sole proprietorships.
Yes, in 2025, the median net profit was USD 834.00, down from 2024 (USD 1.91k). Among all 674 industries in Poland, PKD 87.10.Z ranks 500th, placing it among the weakest 26%.
The most common legal form for PKD 87.10.Z is sp. z o.o., used by 161 companies in this industry (50.3% of the total). In second place is a sole proprietorship (75 companies, 23.4%), and in third place – a foundation (45 companies, 14.1%).

