Other residential care activities n.e.c. (PKD 87.99.Z)
This subclass includes social welfare with accommodation providing round-the-clock care for children and for persons with limited ability to cope on their own (excluding elderly and disabled persons), in which medical care, education and rehabilitation activities play a marginal role, carried out by public administration institutions, private or social organisations in such facilities as:
- boarding houses and shelters for children,
- special educational and care centres,
- homes for the homeless, refugees, immigrants and the like,
- homes for single mothers with children,
- centres of assistance for persons with social or personal problems,
- other residential family support centres, public or private.
This subclass also includes foster care provided in institutional or family form.
This subclass excludes:
- activities in the field of compulsory social security, classified in 84.30.Z,
- social welfare with accommodation providing nursing care, classified in 87.10.Z,
- social welfare with accommodation for persons with mental disorders or addictions, classified in 87.20.Z,
- social welfare with accommodation for persons diagnosed with intellectual disability, classified in 87.20.Z,
- social welfare with accommodation for elderly persons or persons with mobility disabilities, classified in 87.30.Z,
- day care for children, classified in 88.91.Z,
- activities related to adoption, classified in 88.99.Z.
Industry statistics (2025)
Number of companies
Companies
1,192
Companies (primary PKD)
97
Companies with financials
10
Business turnover
Legal structure
Legal formShare of companiesNumber of companies
- JDG69.1%67
- Foundation14.4%14
- Sp. z o.o.11.3%11
- Association2.1%2
- P.S.A.1.0%1
- Sp. j.1.0%1
- Cooperative1.0%1
Financial results
Ranking
Median revenue compared with other PKD codes.
Top companies by revenue
| # | Company | Legal form | Revenue | Net profit |
|---|---|---|---|---|
| 1 | sp. z o.o. + limited partnership | USD 1.69m | USD 8.70k | |
| 2 | sp. z o.o. | USD 1.23m | USD -87.04k | |
| 3 | sp. z o.o. | USD 616.47k | USD 33.72k | |
| 4 | Foundation | USD 366.44k | USD 8.85k | |
| 5 | sp. z o.o. | USD 273.14k | USD 5.62k | |
| 6 | Foundation | USD 29.22k | USD -879.02k | |
| 7 | Foundation | USD 5.19k | USD 3.00k | |
| 8 | Association | USD 3.19k | USD 1.48k | |
| 9 | Foundation | USD 12.07 | USD -244.30 |
Stock market
No companies from this industry are listed.
Related PKD codes in division 87
FAQ
The primary industry for 97 companies is other residential care activities n.e.c.. 10 entities have filed financial statements.
So far in 2026, 21 new companies with PKD 87.99.Z have been registered. In all of 2025, there were 23 such companies.
So far in 2026, 1 company with PKD 87.99.Z have been deregistered.
In 2025, the median revenue for PKD 87.99.Z was USD 274.37k and the mean revenue was USD 470.26k, based on 9 financial statements. Averages and medians include only companies that file financial statements, excluding sole proprietorships.
Yes, in 2025, the median net profit was USD 3.01k. Among all 678 industries in Poland, PKD 87.99.Z ranks 521st, placing it among the weakest 23%.
The most common legal form for PKD 87.99.Z is a sole proprietorship, used by 67 companies in this industry (69.1% of the total). In second place is a foundation (14 companies, 14.4%), and in third place – sp. z o.o. (11 companies, 11.3%).


