Residential care activities for mental retardation, mental health and substance abuse (PKD 87.20.Z)
This subclass covers social assistance providing accommodation, board, protective supervision, and a certain degree of medical assistance and care, provided to persons living with a mental illness or diagnosed with a mental illness, intellectual disability or addiction, regardless of age, in establishments other than hospitals, such as:
- facilities for persons with addictions,
- residential homes for persons with emotional disorders,
- facilities for persons with intellectual disabilities,
- mental health centres,
- care facilities for persons diagnosed with intellectual disabilities.
This subclass excludes:
- psychiatric hospitals, classified in 86.10.Z,
- social assistance and rehabilitation with accommodation for persons other than those with mental disorders or addictions, classified in 87.10.Z, 87.30.Z,
- other social assistance with accommodation (for example provided in temporary shelters for the homeless), classified in 87.99.Z,
- activities in the field of social assistance without accommodation for persons with mental disorders (for example provided in mental health centres), classified in the relevant subclasses of division 88.
Industry statistics (2025)
Number of companies
Companies
4,603
Companies (primary PKD)
130
Companies with financials
32
Business turnover
Legal structure
Legal formShare of companiesNumber of companies
- JDG41.5%54
- Sp. z o.o.35.4%46
- Foundation14.6%19
- Sp. j.3.8%5
- Association3.1%4
- P.S.A.0.8%1
- Cooperative0.8%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 2.83m | USD 10.60k | |
| 2 | Association | USD 2.28m | USD 186.60k | |
| 3 | sp. z o.o. | USD 1.80m | USD -14.38k | |
| 4 | Foundation | USD 1.69m | USD 55.37k | |
| 5 | sp. z o.o. | USD 1.43m | USD 120.76k | |
| 6 | sp. z o.o. | USD 1.25m | USD 136.66k | |
| 7 | sp. z o.o. | USD 1.02m | USD 4.68k | |
| 8 | sp. z o.o. | USD 955.57k | USD 36.83k | |
| 9 | sp. z o.o. | USD 823.83k | USD 41.12k | |
| 10 | sp. z o.o. | USD 399.80k | USD -23.09k |
Fastest-growing companies
| # | Company | Legal form | Revenue | Y/Y growth |
|---|---|---|---|---|
| 1 | sp. z o.o. | USD 955.57k | +179.3% y/y | |
| 2 | sp. z o.o. | USD 1.02m | +44.3% y/y | |
| 3 | sp. z o.o. | USD 823.83k | +24.8% y/y | |
| 4 | Association | USD 2.28m | +16.6% y/y | |
| 5 | Foundation | USD 1.69m | +16.4% y/y | |
| 6 | sp. z o.o. | USD 1.43m | +14.7% y/y | |
| 7 | sp. z o.o. | USD 1.25m | +13.6% y/y | |
| 8 | sp. z o.o. | USD 1.80m | +11.4% y/y |
Stock market
No companies from this industry are listed.
Related PKD codes in division 87
FAQ
The primary industry for 130 companies is residential care activities for mental retardation, mental health and substance abuse. 32 entities have filed financial statements.
So far in 2026, 10 new companies with PKD 87.20.Z have been registered. In all of 2025, there were 5 such companies.
So far in 2026, 1 company with PKD 87.20.Z have been deregistered. In all of 2025, there were 2 such companies.
In 2025, the median revenue for PKD 87.20.Z was USD 374.95k and the mean revenue was USD 754.31k, based on 22 financial statements. Averages and medians include only companies that file financial statements, excluding sole proprietorships.
Yes, in 2025, the median net profit was USD 7.39k, an improvement on 2024 (USD -427.00). Among all 674 industries in Poland, PKD 87.20.Z ranks 289th, putting it in the top 43%.
The most common legal form for PKD 87.20.Z is a sole proprietorship, used by 54 companies in this industry (41.5% of the total). In second place is sp. z o.o. (46 companies, 35.4%), and in third place – a foundation (19 companies, 14.6%).


