Human health activities (PKD division 86)
This division includes:
- activities of hospitals, sanatoria, medical nursing homes, psychiatric hospitals, rehabilitation centres and other medical facilities providing accommodation, meals, short- or long-term medical care, diagnostic and therapeutic services, including medical, nursing and other health services, for inpatients with a wide range of conditions,
- medical consultations, diagnosis and treatment provided by general practitioners and medical specialists,
- general or specialised dental practice, including orthodontic activities,
- activities of nurses and midwives,
- activities related to treatment, rehabilitation or prophylaxis, carried out by physiotherapists or other authorised medical professionals,
- other health care activities (for example activities of medical laboratories, blood banks, sperm banks, organs and tissues for transplantation and the like, including their storage, cataloguing and dispatching).
This division excludes:
- veterinary activities, classified in 75.00.Z.
Industry statistics (2025)
Number of companies
Companies
249,610
Companies (primary PKD)
212,663
Companies with financials
11,548
Business turnover
Legal structure
Legal formShare of companiesNumber of companies
- JDG92.0%248,323
- Sp. z o.o.5.7%15,458
- Sp. j.0.9%2,327
- Sp. p.0.4%1,139
- Foundation0.4%1,111
- Sp. k.0.3%860
- Association0.1%201
- S.A.0.0%133
- Cooperative0.0%82
- P.S.A.0.0%76
- Other0.0%36
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 1.38bn | USD 68.55m | |
| 2 | sp. z o.o. | USD 717.41m | USD 7.65m | |
| 3 | S.A. | USD 606.87m | USD 65.47m | |
| 4 | sp. z o.o. | USD 343.70m | USD 16.63m | |
| 5 | sp. z o.o. | USD 343.34m | USD 6.72m | |
| 6 | S.A. | USD 324.93m | USD -22.06m | |
| 7 | S.A. | USD 303.09m | USD 10.47m | |
| 8 | sp. z o.o. | USD 236.26m | USD 388.18k | |
| 9 | S.A. | USD 217.92m | USD 28.46m | |
| 10 | S.A. | USD 215.59m | USD 3.22m |
Fastest-growing companies
| # | Company | Legal form | Revenue | Y/Y growth |
|---|---|---|---|---|
| 1 | Foundation | USD 105.04m | +3,494.2% y/y | |
| 2 | sp. z o.o. | USD 4.97m | +955.9% y/y | |
| 3 | sp. z o.o. | USD 7.79m | +944.4% y/y | |
| 4 | sp. z o.o. | USD 37.24m | +652.7% y/y | |
| 5 | sp. k. | USD 3.18m | +598.6% y/y | |
| 6 | sp. z o.o. | USD 7.51m | +598.2% y/y | |
| 7 | sp. k. | USD 4.25m | +503.7% y/y | |
| 8 | sp. z o.o. | USD 3.36m | +499.6% y/y | |
| 9 | sp. z o.o. | USD 2.84m | +441.2% y/y | |
| 10 | sp. z o.o. | USD 6.67m | +415.7% y/y |
Stock market
3 companies from this industry are listed.
| Company | Ticker | Market | Price | Change | Market cap |
|---|---|---|---|---|---|
| VOX | GPW Main Market | PLN 147.00 | -0.27% | USD 385.97m | |
| ENE | GPW Main Market | PLN 20.40 | 0.00% | USD 144.23m | |
| TMP | NewConnect | PLN 0.44 | -0.45% | USD 2.21m |
PKD codes in division 86
FAQ
The primary industry for 212,663 companies is human health activities. 11,548 entities have filed financial statements.
So far in 2026, 13,847 new companies with PKD 86 have been registered. In all of 2025, there were 20,336 such companies.
So far in 2026, 954 companies with PKD 86 have been deregistered. In all of 2025, there were 398 such companies.
In 2025, the median revenue for PKD 86 was USD 518.93k and the mean revenue was USD 2.86m, based on 8,514 financial statements. Averages and medians include only companies that file financial statements, excluding sole proprietorships.
Yes, in 2025, the median net profit was USD 17.76k, an improvement on 2024 (USD 14.77k). Among all 678 PKD divisions in Poland, it ranks 196th, putting it in the top 29%.
The most common legal form for PKD 86 is a sole proprietorship, used by 248,323 companies in this industry (92.0% of the total). In second place is sp. z o.o. (15,458 companies, 5.7%), and in third place – sp. j. (2,327 companies, 0.9%).














