Compabase

Non-specialised wholesale trade (PKD 46.90.Z)

This subclass includes the wholesale of a variety of goods without specific specialisation

  • activities of wholesale traders who do not take title to the goods they trade in, classified in the relevant subclasses of group 46.1. DIVISION 47 Retail trade

Retail trade activity is classified on the basis of the goods traded, not the mode of sale (in a shop, via the Internet, at stalls and markets, and the like).

Retail trade activity is divided into specialised (the relevant subclasses of groups 47.2 to 47.8) and non-specialised (the relevant subclasses of group 47.1).

Retail trade includes the retail sale of second-hand goods (subclasses 47.79.A, 47.79.B, 47.79.C). The above groups are further divided according to the range of products sold.

Intermediation in retail trade, which facilitates transactions between buyers and sellers for the purpose of ordering and/or delivering goods, carried out on commission, without taking title to the goods that are the subject of intermediation, is classified in group 47.9. All other retail-related activities, even if the retailer acts on behalf of third parties,

  • are classified in groups 47.1 to 47.8.

Retail trade includes the sale of goods known as consumer or retail goods. Accordingly, goods that are not usually sold at retail are excluded (for example, cereal grains, ores, industrial machinery). Downloads are also excluded (for example, books and films).

The rules for classifying specialised and non-specialised retail trade activities are described in point 3.3.5 of the principles for the construction of the Classification.

This subclass excludes:

  • activities of wholesale traders who do not take title to the goods they trade in, classified in the relevant subclasses of group 46.1.

Industry statistics (2025)

Number of companies

Companies
181,173
Companies (primary PKD)
28,545
Companies with financials
8,267

Business turnover

Legal structure

Legal formShare of companiesNumber of companies
  • Sp. z o.o.51.0%14,546
  • JDG41.1%11,726
  • Sp. j.3.8%1,075
  • Sp. k.2.6%733
  • S.A.0.6%158
  • Other0.3%94
  • P.S.A.0.2%55
  • Foundation0.1%42
  • Cooperative0.1%31
  • Association0.0%7

Financial results

Median revenue

Ranking

Median revenue compared with other PKD codes.

Top companies by revenue

#CompanyLegal formRevenueNet profit
1S.A.USD 7.51bnUSD -77.93m
2sp. z o.o.USD 3.25bnUSD 119.97m
3S.A.USD 2.15bnUSD 31.76m
4sp. z o.o.USD 2.11bnUSD 126.40m
5sp. z o.o.USD 1.69bnUSD 2.82m
6sp. z o.o.USD 973.41mUSD -5.88m
7sp. z o.o.USD 738.78mUSD 22.65m
8S.A.USD 607.30mUSD 6.32m
9sp. z o.o.USD 449.13mUSD 10.24m
10sp. z o.o.USD 408.54mUSD 10.94m

Fastest-growing companies

#CompanyLegal formRevenueY/Y growth
1S.A.USD 9.04m+936.8% y/y
2sp. z o.o.USD 35.09m+792.7% y/y
3sp. z o.o.USD 5.90m+560.2% y/y
4sp. z o.o.USD 13.19m+531.5% y/y
5sp. z o.o.USD 10.60m+457.9% y/y
6sp. z o.o.USD 5.34m+436.1% y/y
7sp. j.USD 12.99m+426.3% y/y
8sp. z o.o.USD 10.72m+383.9% y/y
9sp. k.USD 10.14m+365.6% y/y
10sp. z o.o.USD 17.88m+356.2% y/y

Stock market

13 companies from this industry are listed.

CompanyTickerMarketPriceChangeMarket cap
ABEGPW Main MarketPLN 153.60+1.19%USD 621.61m
TOAGPW Main MarketPLN 10.340.00%USD 191.39m
EURGPW Main MarketPLN 5.31+0.28%USD 184.57m
ACTGPW Main MarketPLN 44.50-1.00%USD 156.86m
FROGPW Main MarketPLN 29.50-2.64%USD 156.66m
GRNGPW Main MarketPLN 15.00+1.35%USD 57.68m
PRONewConnectPLN 8.00-3.03%USD 22.79m
DELGPW Main MarketPLN 5.99+1.01%USD 17.91m
MLMNewConnectPLN 0.39+0.78%USD 8.38m
IBCNewConnectPLN 4.90-1.80%USD 3.69m
APLGPW Main MarketPLN 1.14-0.87%USD 935.37k
CMCNewConnectPLN 0.07+15.00%USD 210.45k
PCOGPW Main Market———

Related PKD codes in division 46

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