Wholesale of clothing and footwear (PKD 46.42.Z)
This subclass includes the wholesale of:
- clothing, including sports clothing,
- hosiery,
- clothing accessories (for example gloves, ties and braces),
- footwear, including non-specialised sports footwear,
- fur articles,
- hand umbrellas,
- workwear, uniforms, costumes.
This subclass excludes:
- wholesale of jewellery, classified in 46.48.Z,
- wholesale of leather articles, excluding clothing and footwear, classified in 46.49.Z,
- wholesale of specialised sports footwear used exclusively for sport (for example ski boots, football boots, skates, ballet shoes), classified in 46.49.Z,
- wholesale of protective equipment for motorcyclists, classified in 46.73.Z.
Industry statistics (2025)
Number of companies
Companies (primary PKD)
5,398
Companies (secondary PKD)
18,409
Companies with financials
1,925
Legal structure
Legal formShare of companiesNumber of companies
- Sp. z o.o.93.3%5,037
- Sp. j.3.3%179
- Sp. k.2.3%124
- Foundation0.3%15
- Other0.2%13
- S.A.0.2%11
- P.S.A.0.1%5
- Association0.1%5
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. | $1.14B | $146.51M | |
| 2 | sp. z o.o. | $188.08M | $2.93M | |
| 3 | sp. z o.o. | $145.20M | $9.37M | |
| 4 | sp. z o.o. | $117.11M | $14.18M | |
| 5 | S.A. | $67.66M | $1.81M | |
| 6 | sp. z o.o. | $62.07M | $17.12M | |
| 7 | sp. z o.o. | $60.21M | $3.48M | |
| 8 | sp. z o.o. + limited partnership | $42.20M | $4.36M | |
| 9 | sp. k. | $29.82M | $1.68M | |
| 10 | sp. z o.o. | $28.92M | $1.99M |
Related PKD codes in this division
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