Manufacture of coke and refined petroleum products (PKD division 19)
This division includes:
- processing of crude petroleum and coal,
- manufacture of products such as coke, petrol, naphtha, fuel oil, gas oil and the like, on own account,
- production of gases (for example ethane, propane, butane, propylene),
- service activities relating to products covered by this division (for example refining).
In this division, the dominant process is the refining of crude petroleum, involving the separation of its individual components (for example by cracking or distillation).
This division excludes:
- extraction of natural gas, classified in 06.20.Z,
- manufacture of products from refined petroleum and manufacture of liquid biofuels, classified in the relevant subclasses of division 20,
- manufacture of industrial gases, classified in 20.11.Z,
- manufacture of chemical gases, classified in 20.14.Z,
- manufacture of gaseous fuels other than gases derived from petroleum, supplied through a network system (for example coal gas, water gas, generator gas, town gas), classified in 35.21.Z.
Industry statistics (2025)
Number of companies
Companies
4,775
Companies (primary PKD)
476
Companies with financials
123
Business turnover
Legal structure
Legal formShare of companiesNumber of companies
- Sp. z o.o.67.7%463
- Sp. j.7.9%54
- Cooperative5.8%40
- S.A.5.7%39
- Other4.2%29
- JDG3.4%23
- Sp. k.2.9%20
- Foundation0.4%3
- P.S.A.0.3%2
- Association0.3%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 | S.A. | USD 66.96bn | USD 662.00m | |
| 2 | S.A. | USD 890.63m | USD -478.41m | |
| 3 | sp. z o.o. | USD 772.22m | USD 51.63m | |
| 4 | sp. z o.o. | USD 373.15m | USD -3.61m | |
| 5 | sp. z o.o. | USD 241.50m | USD -3.94m | |
| 6 | sp. z o.o. | USD 186.56m | USD 19.52m | |
| 7 | S.A. | USD 167.17m | USD 781.90k | |
| 8 | sp. z o.o. | USD 80.22m | USD -944.13k | |
| 9 | sp. z o.o. | USD 68.04m | USD -31.85m | |
| 10 | S.A. | USD 54.41m | USD 668.70k |
Fastest-growing companies
| # | Company | Legal form | Revenue | Y/Y growth |
|---|---|---|---|---|
| 1 | sp. z o.o. | USD 33.49m | +900.0% y/y | |
| 2 | sp. z o.o. | USD 12.78m | +40.7% y/y | |
| 3 | S.A. | USD 66.96bn | +24.2% y/y | |
| 4 | sp. z o.o. | USD 13.40m | +14.1% y/y | |
| 5 | sp. z o.o. | USD 24.14m | +12.2% y/y | |
| 6 | sp. z o.o. | USD 8.38m | +10.0% y/y | |
| 7 | sp. z o.o. | USD 80.22m | +9.4% y/y | |
| 8 | sp. z o.o. | USD 5.61m | +7.0% y/y | |
| 9 | sp. z o.o. | USD 3.83m | +6.8% y/y | |
| 10 | sp. z o.o. | USD 8.81m | +6.8% y/y |
Stock market
2 companies from this industry are listed.
PKD codes in division 19
FAQ
The primary industry for 476 companies is manufacture of coke and refined petroleum products. 123 entities have filed financial statements.
So far in 2026, 3 new companies with PKD 19 have been registered. In all of 2025, there were 4 such companies.
So far in 2026, 6 companies with PKD 19 have been deregistered. In all of 2025, there were 9 such companies.
In 2025, the median revenue for PKD 19 was USD 2.57m and the mean revenue was USD 870.19m, based on 81 financial statements. Averages and medians include only companies that file financial statements, excluding sole proprietorships.
Yes, in 2025, the median net profit was USD 44.29k, an improvement on 2024 (USD 18.66k). Among all 674 PKD divisions in Poland, it ranks 254th, putting it in the top 38%.
The most common legal form for PKD 19 is sp. z o.o., used by 463 companies in this industry (67.7% of the total). In second place is sp. j. (54 companies, 7.9%), and in third place – a cooperative (40 companies, 5.8%).





