Residential care activities for the elderly and disabled (PKD 87.30.Z)
This subclass covers social assistance providing round-the-clock care, including accommodation, board, protective supervision and assistance in daily life (for example with household chores), provided to older persons or persons with physical disabilities and limited ability to cope independently, carried out in:
- retirement homes,
- social care homes with minimal nursing care,
- old people’s homes without nursing care.
Nursing care may be provided to residents in separate facilities.
This subclass excludes:
- social assistance with accommodation providing nursing care for older persons, classified in 87.10.Z,
- social assistance with accommodation for persons with mental disorders or addictions, classified in 87.20.Z,
- social assistance with accommodation in which medical care, education and rehabilitation activities play a marginal role, classified in 87.99.Z.
Industry statistics (2025)
Number of companies
Companies
7,775
Companies (primary PKD)
1,321
Companies with financials
372
Business turnover
Legal structure
Legal formShare of companiesNumber of companies
- Sp. z o.o.43.8%578
- JDG38.5%508
- Foundation12.5%165
- Sp. k.2.2%29
- Sp. j.1.5%20
- Association0.7%9
- Cooperative0.7%9
- S.A.0.2%2
- Other0.1%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 7.27m | USD 640.61k | |
| 2 | sp. z o.o. | USD 7.17m | USD -3.07m | |
| 3 | Foundation | USD 6.14m | USD 417.68k | |
| 4 | Foundation | USD 3.92m | USD -30.58k | |
| 5 | sp. z o.o. | USD 2.76m | USD -21.29k | |
| 6 | sp. z o.o. | USD 2.65m | USD 1.43k | |
| 7 | sp. z o.o. | USD 2.47m | USD 265.53k | |
| 8 | sp. z o.o. | USD 2.36m | USD 386.46k | |
| 9 | sp. z o.o. + limited partnership | USD 2.21m | USD 1.02m | |
| 10 | sp. z o.o. | USD 2.17m | USD -62.02k |
Fastest-growing companies
| # | Company | Legal form | Revenue | Y/Y growth |
|---|---|---|---|---|
| 1 | sp. z o.o. | USD 7.27m | +338.5% y/y | |
| 2 | sp. z o.o. | USD 1.00m | +124.6% y/y | |
| 3 | sp. z o.o. | USD 2.65m | +117.2% y/y | |
| 4 | sp. z o.o. | USD 1.16m | +49.8% y/y | |
| 5 | Foundation | USD 6.14m | +45.6% y/y | |
| 6 | sp. z o.o. | USD 1.04m | +44.7% y/y | |
| 7 | Foundation | USD 3.92m | +39.7% y/y | |
| 8 | sp. z o.o. | USD 1.88m | +38.9% y/y | |
| 9 | sp. z o.o. | USD 1.02m | +31.7% y/y | |
| 10 | sp. z o.o. | USD 678.94k | +29.4% y/y |
Stock market
1 company from this industry is listed.
| Company | Ticker | Market | Price | Change | Market cap |
|---|---|---|---|---|---|
| KUB | NewConnect | PLN 12.70 | +1.20% | USD 4.71m |
Related PKD codes in division 87
FAQ
The primary industry for 1,321 companies is residential care activities for the elderly and disabled. 372 entities have filed financial statements.
So far in 2026, 97 new companies with PKD 87.30.Z have been registered. In all of 2025, there were 117 such companies.
So far in 2026, 26 companies with PKD 87.30.Z have been deregistered. In all of 2025, there were 34 such companies.
In 2025, the median revenue for PKD 87.30.Z was USD 493.86k and the mean revenue was USD 725.13k, based on 221 financial statements. Averages and medians include only companies that file financial statements, excluding sole proprietorships.
Yes, in 2025, the median net profit was USD 8.72k, down from 2024 (USD 13.39k). Among all 674 industries in Poland, PKD 87.30.Z ranks 283rd, putting it in the top 42%.
The most common legal form for PKD 87.30.Z is sp. z o.o., used by 578 companies in this industry (43.8% of the total). In second place is a sole proprietorship (508 companies, 38.5%), and in third place – a foundation (165 companies, 12.5%).


