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
60,865
Companies (primary PKD)
8,877
Companies with financials
1,972
Business turnover
Legal structure
Legal formShare of companiesNumber of companies
- Sp. z o.o.56.7%5,031
- JDG39.3%3,489
- Sp. j.2.0%180
- Sp. k.1.3%116
- Foundation0.2%15
- Other0.2%15
- S.A.0.1%11
- P.S.A.0.1%5
- Association0.1%5
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 1.14bn | USD 146.51m | |
| 2 | sp. z o.o. | USD 355.35m | USD 11.02m | |
| 3 | sp. z o.o. | USD 188.08m | USD 2.93m | |
| 4 | sp. z o.o. | USD 145.20m | USD 9.37m | |
| 5 | sp. z o.o. | USD 117.11m | USD 14.18m | |
| 6 | S.A. | USD 65.04m | USD 1.81m | |
| 7 | sp. z o.o. | USD 62.07m | USD 17.12m | |
| 8 | sp. z o.o. | USD 60.21m | USD 3.48m | |
| 9 | sp. z o.o. | USD 58.44m | USD 9.87m | |
| 10 | sp. z o.o. | USD 54.73m | USD 2.03m |
Fastest-growing companies
| # | Company | Legal form | Revenue | Y/Y growth |
|---|---|---|---|---|
| 1 | sp. z o.o. | USD 6.15m | +1,471.9% y/y | |
| 2 | sp. j. | USD 1.76m | +408.2% y/y | |
| 3 | sp. z o.o. | USD 3.27m | +365.0% y/y | |
| 4 | sp. z o.o. | USD 3.44m | +295.9% y/y | |
| 5 | sp. z o.o. | USD 1.85m | +290.4% y/y | |
| 6 | sp. z o.o. | USD 2.48m | +267.7% y/y | |
| 7 | sp. z o.o. | USD 1.63m | +186.9% y/y | |
| 8 | sp. z o.o. | USD 5.05m | +186.6% y/y | |
| 9 | sp. z o.o. | USD 2.89m | +170.5% y/y | |
| 10 | sp. z o.o. | USD 20.09m | +148.6% y/y |
Stock market
3 companies from this industry are listed.
Related PKD codes in division 46
FAQ
The primary industry for 8,877 companies is wholesale of clothing and footwear. 1,972 entities have filed financial statements.
So far in 2026, 369 new companies with PKD 46.42.Z have been registered. In all of 2025, there were 414 such companies.
So far in 2026, 75 companies with PKD 46.42.Z have been deregistered. In all of 2025, there were 201 such companies.
In 2025, the median revenue for PKD 46.42.Z was USD 407.52k and the mean revenue was USD 4.34m, based on 932 financial statements. Averages and medians include only companies that file financial statements, excluding sole proprietorships.
Yes, in 2025, the median net profit was USD 6.86k, an improvement on 2024 (USD 4.25k). Among all 674 industries in Poland, PKD 46.42.Z ranks 408th, placing it among the weakest 39%.
The most common legal form for PKD 46.42.Z is sp. z o.o., used by 5,031 companies in this industry (56.7% of the total). In second place is a sole proprietorship (3,489 companies, 39.3%), and in third place – sp. j. (180 companies, 2.0%).


