Wholesale of non-alcoholic beverages (PKD 46.34.B)
This subclass includes:
- wholesale of non-alcoholic beverages, including ready-made beverages in cans or bottles,
- wholesale of fruit and vegetable juices.
This subclass excludes:
- blending of non-alcoholic beverages (for the purpose of producing a new product), classified in 11.07.Z.
Industry statistics (2025)
Number of companies
Companies
20,358
Companies (primary PKD)
865
Companies with financials
238
Business turnover
Legal structure
Legal formShare of companiesNumber of companies
- Sp. z o.o.62.8%543
- JDG30.2%261
- Sp. j.2.8%24
- Sp. k.2.4%21
- S.A.0.7%6
- P.S.A.0.7%6
- Association0.1%1
- Other0.1%1
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 673.05m | USD 6.82m | |
| 2 | sp. z o.o. | USD 57.00m | USD 2.17m | |
| 3 | sp. z o.o. | USD 30.55m | USD 909.52k | |
| 4 | sp. z o.o. | USD 28.09m | USD 1.88m | |
| 5 | sp. z o.o. | USD 23.64m | USD 1.88m | |
| 6 | sp. z o.o. | USD 17.36m | USD -133.81k | |
| 7 | sp. z o.o. | USD 17.28m | USD 51.45k | |
| 8 | sp. z o.o. | USD 9.87m | USD 151.10k | |
| 9 | sp. z o.o. | USD 9.52m | USD 406.66k | |
| 10 | sp. z o.o. | USD 6.78m | USD 51.46k |
Fastest-growing companies
| # | Company | Legal form | Revenue | Y/Y growth |
|---|---|---|---|---|
| 1 | sp. z o.o. | USD 3.56m | +610.3% y/y | |
| 2 | sp. z o.o. | USD 23.64m | +490.4% y/y | |
| 3 | P.S.A. | USD 2.04m | +294.0% y/y | |
| 4 | sp. z o.o. | USD 9.52m | +138.9% y/y | |
| 5 | sp. z o.o. | USD 4.92m | +120.0% y/y | |
| 6 | sp. z o.o. | USD 1.15m | +46.5% y/y | |
| 7 | sp. z o.o. | USD 6.78m | +41.8% y/y | |
| 8 | sp. z o.o. | USD 745.61k | +40.6% y/y | |
| 9 | sp. z o.o. | USD 860.26k | +38.7% y/y | |
| 10 | sp. z o.o. | USD 4.99m | +31.4% y/y |
Stock market
No companies from this industry are listed.
Related PKD codes in division 46
FAQ
The primary industry for 865 companies is wholesale of non-alcoholic beverages. 238 entities have filed financial statements.
So far in 2026, 51 new companies with PKD 46.34.B have been registered. In all of 2025, there were 45 such companies.
So far in 2026, 6 companies with PKD 46.34.B have been deregistered. In all of 2025, there were 13 such companies.
In 2025, the median revenue for PKD 46.34.B was USD 380.16k and the mean revenue was USD 8.28m, based on 117 financial statements. Averages and medians include only companies that file financial statements, excluding sole proprietorships.
Yes, in 2025, the median net profit was USD 2.62k, down from 2024 (USD 4.66k). Among all 674 industries in Poland, PKD 46.34.B ranks 535th, placing it among the weakest 21%.
The most common legal form for PKD 46.34.B is sp. z o.o., used by 543 companies in this industry (62.8% of the total). In second place is a sole proprietorship (261 companies, 30.2%), and in third place – sp. j. (24 companies, 2.8%).

