Waste collection, treatment and disposal activities; materials recovery (PKD division 38)
This division includes:
- collection, pre-treatment before recovery or disposal, recovery, disposal of waste and its management. Waste collection related to its recovery or disposal, carried out by the same business entity, is not classified separately,
- material recovery consisting in the processing of waste, including scrap, even if sorted into secondary raw materials,
- activities of business entities carrying out obligations in the field of producer responsibility for waste management on behalf of the original waste producers. Organisational business entities usually bear responsibility for waste processing, transferred to them by the original producers of products or packaging. Activities may include handling processes related to the return, collection and recovery of used packaging and packaging waste or the receipt and processing of returned or used products.
This division excludes:
- wholesale of waste, classified in the relevant subclasses of division 46.
Industry statistics (2025)
Number of companies
Companies (primary PKD)
4,561
Companies (secondary PKD)
37,826
Companies with financials
2,206
Legal structure
Legal formShare of companiesNumber of companies
- Sp. z o.o.85.6%3,798
- Sp. k.4.4%197
- Sp. j.3.9%172
- S.A.2.8%123
- Cooperative1.0%46
- P.S.A.0.7%33
- Foundation0.6%25
- Other0.3%14
- Association0.2%8
Financial results
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. | $339.28M | $57.50M | |
| 2 | sp. z o.o. | $329.94M | $16.59M | |
| 3 | sp. z o.o. | $230.47M | $5.37M | |
| 4 | sp. z o.o. | $221.93M | $11.84M | |
| 5 | sp. z o.o. + limited partnership | $194.55M | $5.48M | |
| 6 | sp. z o.o. | $119.16M | $25.57M | |
| 7 | sp. z o.o. | $114.86M | -$590k | |
| 8 | sp. z o.o. | $83.27M | $2.68M | |
| 9 | sp. z o.o. | $67.78M | $164k | |
| 10 | sp. z o.o. | $64.96M | -$8.96M |
PKD codes in this division
| No PKD codes match your filters. | |||||