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
46,327
Companies (primary PKD)
6,933
Companies with financials
2,274
Business turnover
Legal structure
Legal formShare of companiesNumber of companies
- Sp. z o.o.54.3%3,809
- JDG36.7%2,575
- Sp. k.2.6%183
- Sp. j.2.5%172
- S.A.1.8%124
- Cooperative0.7%46
- P.S.A.0.5%36
- Foundation0.4%25
- Other0.2%14
- Association0.1%8
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 339.28m | USD 57.50m | |
| 2 | sp. z o.o. | USD 329.94m | USD 16.59m | |
| 3 | sp. z o.o. | USD 230.47m | USD 5.37m | |
| 4 | sp. z o.o. | USD 221.93m | USD 11.84m | |
| 5 | sp. z o.o. + limited partnership | USD 194.55m | USD 5.48m | |
| 6 | sp. z o.o. | USD 191.77m | USD 5.09m | |
| 7 | sp. z o.o. | USD 162.69m | USD 380.84k | |
| 8 | S.A. | USD 160.68m | USD 7.83m | |
| 9 | sp. z o.o. | USD 151.70m | USD 8.82m | |
| 10 | sp. z o.o. | USD 124.32m | USD -542.00k |
Fastest-growing companies
| # | Company | Legal form | Revenue | Y/Y growth |
|---|---|---|---|---|
| 1 | sp. z o.o. | USD 35.59m | +1,893.8% y/y | |
| 2 | sp. z o.o. | USD 34.82m | +1,430.1% y/y | |
| 3 | sp. z o.o. | USD 29.03m | +775.7% y/y | |
| 4 | sp. z o.o. | USD 47.56m | +488.7% y/y | |
| 5 | sp. z o.o. | USD 14.39m | +455.0% y/y | |
| 6 | sp. k. | USD 7.71m | +442.4% y/y | |
| 7 | S.A. | USD 11.73m | +405.2% y/y | |
| 8 | sp. z o.o. | USD 7.99m | +287.4% y/y | |
| 9 | sp. z o.o. | USD 11.34m | +178.9% y/y | |
| 10 | sp. z o.o. + limited partnership | USD 3.86m | +159.9% y/y |
Stock market
4 companies from this industry are listed.
| Company | Ticker | Market | Price | Change | Market cap |
|---|---|---|---|---|---|
| MBR | GPW Main Market | PLN 398.00 | +0.76% | USD 349.53m | |
| ORL | NewConnect | PLN 2.08 | +0.97% | USD 5.52m | |
| EEX | GPW Main Market | PLN 1.63 | +0.62% | USD 5.36m | |
| GTS | NewConnect | PLN 4.16 | -1.89% | USD 5.20m |
PKD codes in division 38
FAQ
The primary industry for 6,933 companies is waste collection, treatment and disposal activities; materials recovery. 2,274 entities have filed financial statements.
So far in 2026, 279 new companies with PKD 38 have been registered. In all of 2025, there were 336 such companies.
So far in 2026, 64 companies with PKD 38 have been deregistered. In all of 2025, there were 130 such companies.
In 2025, the median revenue for PKD 38 was USD 1.47m and the mean revenue was USD 7.63m, based on 1,588 financial statements. Averages and medians include only companies that file financial statements, excluding sole proprietorships.
Yes, in 2025, the median net profit was USD 41.31k, an improvement on 2024 (USD 36.32k). Among all 674 PKD divisions in Poland, it ranks 114th, putting it in the top 17%.
The most common legal form for PKD 38 is sp. z o.o., used by 3,809 companies in this industry (54.3% of the total). In second place is a sole proprietorship (2,575 companies, 36.7%), and in third place – sp. k. (183 companies, 2.6%).






