Wholesale of other food, including fish, crustaceans and molluscs (PKD 46.38.Z)
This subclass includes the remaining specialised wholesale of food products not classified in the previous subclasses 46.31.Z-46.37.Z (for example, wholesale of: salt, vinegar, flour, yeast, honey). This subclass includes wholesale of:
- prepared meals,
- homogenised food products and dietetic food,
- pet food,
- dietary supplements intended for human consumption,
- insects (for example, crickets, processed and ready for consumption).
This subclass excludes:
- wholesale of feed for livestock, classified in 46.21.B.
Industry statistics (2025)
Number of companies
Companies
26,066
Companies (primary PKD)
1,559
Companies with financials
534
Business turnover
Legal structure
Legal formShare of companiesNumber of companies
- Sp. z o.o.52.8%823
- JDG35.2%549
- Sp. j.6.1%95
- Sp. k.3.8%59
- S.A.0.8%12
- Other0.4%7
- P.S.A.0.4%6
- Foundation0.1%2
- Cooperative0.1%2
- Association0.1%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 631.71m | USD 135.61m | |
| 2 | sp. z o.o. | USD 499.02m | USD 16.46m | |
| 3 | sp. z o.o. | USD 481.25m | USD 5.85m | |
| 4 | P.S.A. | USD 320.86m | USD 13.97m | |
| 5 | sp. z o.o. | USD 314.24m | USD 96.89m | |
| 6 | sp. z o.o. | USD 175.67m | USD 5.46m | |
| 7 | sp. z o.o. | USD 156.25m | USD 2.50m | |
| 8 | sp. z o.o. | USD 123.25m | USD 4.06m | |
| 9 | sp. z o.o. | USD 78.59m | USD 1.63m | |
| 10 | sp. z o.o. | USD 75.95m | USD 225.84k |
Fastest-growing companies
| # | Company | Legal form | Revenue | Y/Y growth |
|---|---|---|---|---|
| 1 | sp. k. | USD 3.20m | +105.5% y/y | |
| 2 | sp. z o.o. | USD 17.06m | +103.6% y/y | |
| 3 | sp. z o.o. | USD 6.44m | +92.8% y/y | |
| 4 | sp. z o.o. | USD 6.74m | +61.0% y/y | |
| 5 | sp. z o.o. | USD 10.29m | +51.7% y/y | |
| 6 | sp. z o.o. | USD 17.40m | +49.9% y/y | |
| 7 | sp. z o.o. | USD 156.25m | +49.6% y/y | |
| 8 | sp. z o.o. | USD 4.30m | +49.3% y/y | |
| 9 | sp. z o.o. | USD 5.20m | +45.5% y/y | |
| 10 | sp. z o.o. | USD 4.40m | +45.0% y/y |
Stock market
No companies from this industry are listed.
Related PKD codes in division 46
FAQ
The primary industry for 1,559 companies is wholesale of other food, including fish, crustaceans and molluscs. 534 entities have filed financial statements.
So far in 2026, 76 new companies with PKD 46.38.Z have been registered. In all of 2025, there were 89 such companies.
So far in 2026, 15 companies with PKD 46.38.Z have been deregistered. In all of 2025, there were 29 such companies.
In 2025, the median revenue for PKD 46.38.Z was USD 1.56m and the mean revenue was USD 14.76m, based on 339 financial statements. Averages and medians include only companies that file financial statements, excluding sole proprietorships.
Yes, in 2025, the median net profit was USD 36.59k, an improvement on 2024 (USD 28.21k). Among all 674 industries in Poland, PKD 46.38.Z ranks 160th, putting it in the top 24%.
The most common legal form for PKD 46.38.Z is sp. z o.o., used by 823 companies in this industry (52.8% of the total). In second place is a sole proprietorship (549 companies, 35.2%), and in third place – sp. j. (95 companies, 6.1%).




