Wholesale of solid, liquid and gaseous fuels and related products (PKD 46.81.Z)
This subclass includes wholesale trade of fossil fuels, low-emission or zero-emission fuels, lubricants and oils, for example:
- charcoal, hard coal, coke, firewood, wood pellets or biomass pellets, heavy gasoline,
- crude oil, crude petroleum, diesel oil, petrol, fuel oil, heating oil, kerosene, biofuels, recycled carbon fuels, synthetic fuels in blended or pure form,
- liquefied petroleum gas (LPG), liquefied natural gas (LNG), butane and propane and their derivatives in bio-based and renewable forms, in blends or in pure form,
- lubricating oils and greases, petroleum refinery products.
This subclass excludes:
- wholesale of hydrogen, classified in 46.85.B.
Industry statistics (2025)
Number of companies
Companies
6,362
Companies (primary PKD)
948
Companies with financials
147
Business turnover
Legal structure
Legal formShare of companiesNumber of companies
- JDG72.5%687
- Sp. z o.o.23.6%224
- Sp. j.1.6%15
- S.A.1.2%11
- Sp. k.0.7%7
- P.S.A.0.1%1
- Cooperative0.1%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 6.65bn | USD 51.83m | |
| 2 | S.A. | USD 3.00bn | USD 7.19m | |
| 3 | S.A. | USD 882.92m | USD 11.77m | |
| 4 | sp. z o.o. | USD 478.85m | USD 30.55m | |
| 5 | S.A. | USD 452.57m | USD 3.44m | |
| 6 | sp. z o.o. | USD 356.23m | USD 17.30m | |
| 7 | sp. z o.o. | USD 339.85m | USD 2.29m | |
| 8 | sp. z o.o. | USD 292.45m | USD 195.50k | |
| 9 | sp. z o.o. | USD 286.33m | USD 19.22m | |
| 10 | sp. z o.o. | USD 223.08m | USD 207.00k |
Fastest-growing companies
| # | Company | Legal form | Revenue | Y/Y growth |
|---|---|---|---|---|
| 1 | sp. z o.o. | USD 292.45m | +540.6% y/y | |
| 2 | sp. z o.o. | USD 356.23m | +216.3% y/y | |
| 3 | sp. z o.o. | USD 72.50m | +62.4% y/y | |
| 4 | sp. z o.o. | USD 339.85m | +35.8% y/y | |
| 5 | S.A. | USD 33.03m | +35.3% y/y | |
| 6 | sp. z o.o. | USD 11.41m | +19.1% y/y | |
| 7 | S.A. | USD 180.85m | +12.9% y/y | |
| 8 | sp. z o.o. | USD 36.04m | +12.1% y/y | |
| 9 | sp. z o.o. | USD 84.29m | +9.9% y/y | |
| 10 | sp. z o.o. | USD 32.13m | +9.6% y/y |
Stock market
No companies from this industry are listed.
Related PKD codes in division 46
FAQ
The primary industry for 948 companies is wholesale of solid, liquid and gaseous fuels and related products. 147 entities have filed financial statements.
So far in 2026, 85 new companies with PKD 46.81.Z have been registered. In all of 2025, there were 93 such companies.
So far in 2026, 13 companies with PKD 46.81.Z have been deregistered. In all of 2025, there were 2 such companies.
In 2025, the median revenue for PKD 46.81.Z was USD 6.57m and the mean revenue was USD 126.11m, based on 123 financial statements. Averages and medians include only companies that file financial statements, excluding sole proprietorships.
Yes, in 2025, the median net profit was USD 110.48k, an improvement on 2024 (USD 71.16k). Among all 674 industries in Poland, PKD 46.81.Z ranks 48th, putting it in the top 7.1%.
The most common legal form for PKD 46.81.Z is a sole proprietorship, used by 687 companies in this industry (72.5% of the total). In second place is sp. z o.o. (224 companies, 23.6%), and in third place – sp. j. (15 companies, 1.6%).







