Agents involved in the sale of food, beverages and tobacco (PKD 46.17.Z)
This subclass includes the activities of agents engaged in wholesale of:
- dietary supplements intended for human consumption,
- pet food,
- dietary supplements intended for animal consumption.
This subclass excludes:
- wholesale trade on own account, classified in the relevant subclasses of groups 46.2 to 46.9,
- activities of commission agents in wholesale trade that take ownership of goods, even if conducted on behalf of third parties, classified in the relevant subclasses of groups 46.2 to 46.9.
Industry statistics (2025)
Number of companies
Companies
31,693
Companies (primary PKD)
3,061
Companies with financials
288
Business turnover
Legal structure
Legal formShare of companiesNumber of companies
- JDG75.6%2,315
- Sp. z o.o.21.2%650
- Sp. k.1.2%38
- Sp. j.1.2%38
- S.A.0.3%8
- Foundation0.1%2
- Association0.1%2
- Cooperative0.1%2
- Other0.1%2
- P.S.A.0.0%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 115.56m | USD 6.63m | |
| 2 | sp. z o.o. | USD 58.10m | USD 432.05k | |
| 3 | S.K.A. | USD 46.90m | USD 3.36m | |
| 4 | sp. z o.o. | USD 36.08m | USD 786.22k | |
| 5 | sp. z o.o. | USD 33.15m | USD 105.37k | |
| 6 | sp. z o.o. | USD 28.14m | USD 643.06k | |
| 7 | S.A. | USD 25.09m | USD 58.62k | |
| 8 | sp. z o.o. | USD 24.05m | USD 11.97m | |
| 9 | sp. k. | USD 22.36m | USD 563.38k | |
| 10 | sp. z o.o. | USD 20.54m | USD 511.99k |
Fastest-growing companies
| # | Company | Legal form | Revenue | Y/Y growth |
|---|---|---|---|---|
| 1 | sp. z o.o. | USD 4.57m | +633.2% y/y | |
| 2 | sp. z o.o. | USD 1.85m | +418.8% y/y | |
| 3 | sp. z o.o. | USD 6.88m | +209.7% y/y | |
| 4 | sp. z o.o. | USD 36.08m | +202.3% y/y | |
| 5 | sp. z o.o. | USD 2.38m | +195.7% y/y | |
| 6 | sp. z o.o. | USD 1.53m | +194.3% y/y | |
| 7 | sp. z o.o. | USD 1.47m | +153.1% y/y | |
| 8 | sp. z o.o. | USD 24.05m | +151.7% y/y | |
| 9 | sp. z o.o. | USD 5.29m | +114.2% y/y | |
| 10 | sp. z o.o. | USD 4.88m | +93.7% y/y |
Stock market
No companies from this industry are listed.
Related PKD codes in division 46
FAQ
The primary industry for 3,061 companies is agents involved in the sale of food, beverages and tobacco. 288 entities have filed financial statements.
So far in 2026, 126 new companies with PKD 46.17.Z have been registered. In all of 2025, there were 179 such companies.
So far in 2026, 43 companies with PKD 46.17.Z have been deregistered. In all of 2025, there were 20 such companies.
In 2025, the median revenue for PKD 46.17.Z was USD 478.45k and the mean revenue was USD 4.20m, based on 159 financial statements. Averages and medians include only companies that file financial statements, excluding sole proprietorships.
Yes, in 2025, the median net profit was USD 21.43k, an improvement on 2024 (USD 15.67k). Among all 674 industries in Poland, PKD 46.17.Z ranks 235th, putting it in the top 35%.
The most common legal form for PKD 46.17.Z is a sole proprietorship, used by 2,315 companies in this industry (75.6% of the total). In second place is sp. z o.o. (650 companies, 21.2%), and in third place – sp. j. (38 companies, 1.2%).



