Wholesale of pharmaceutical goods (PKD 46.46.Z)
This subclass includes the wholesale of:
- pharmaceutical, medical and orthopaedic goods,
- veterinary medicinal products,
- prescription glasses, contact lenses and sunglasses,
- wholesale of medical and surgical instruments,
- hospital equipment,
- non-corrective sunglasses.
Industry statistics (2025)
Number of companies
Companies
26,534
Companies (primary PKD)
3,925
Companies with financials
1,741
Business turnover
Legal structure
Legal formShare of companiesNumber of companies
- Sp. z o.o.66.6%2,616
- JDG21.7%851
- Sp. k.4.3%168
- Sp. j.3.7%144
- S.A.1.6%62
- Other0.8%33
- P.S.A.0.3%12
- Foundation0.2%8
- Sp. p.0.1%4
- Association0.0%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 | S.A. | USD 3.08bn | USD 33.72m | |
| 2 | S.A. | USD 1.63bn | USD -4.70m | |
| 3 | sp. z o.o. | USD 1.27bn | USD 40.39m | |
| 4 | S.A. | USD 897.78m | USD 122.19m | |
| 5 | sp. k. | USD 763.71m | USD 14.88m | |
| 6 | sp. z o.o. | USD 677.10m | USD 15.07m | |
| 7 | sp. z o.o. | USD 598.11m | USD 1.46m | |
| 8 | sp. z o.o. | USD 560.95m | USD 26.76m | |
| 9 | sp. z o.o. | USD 536.29m | USD 7.12m | |
| 10 | S.A. | USD 478.12m | USD 953.76k |
Fastest-growing companies
| # | Company | Legal form | Revenue | Y/Y growth |
|---|---|---|---|---|
| 1 | sp. z o.o. | USD 204.57m | +863.9% y/y | |
| 2 | sp. k. | USD 13.40m | +300.1% y/y | |
| 3 | sp. z o.o. | USD 29.90m | +219.1% y/y | |
| 4 | sp. z o.o. + limited partnership | USD 8.78m | +205.0% y/y | |
| 5 | sp. z o.o. | USD 6.28m | +204.7% y/y | |
| 6 | sp. z o.o. | USD 8.95m | +177.1% y/y | |
| 7 | sp. z o.o. | USD 4.70m | +173.7% y/y | |
| 8 | sp. z o.o. | USD 6.23m | +168.4% y/y | |
| 9 | sp. z o.o. | USD 6.07m | +132.2% y/y | |
| 10 | sp. z o.o. | USD 13.91m | +131.0% y/y |
Stock market
6 companies from this industry are listed.
| Company | Ticker | Market | Price | Change | Market cap |
|---|---|---|---|---|---|
| NEU | GPW Main Market | PLN 706.00 | -1.12% | USD 819.45m | |
| MRC | GPW Main Market | PLN 56.90 | +1.97% | USD 130.08m | |
| COS | NewConnect | PLN 0.39 | 0.00% | USD 15.14m | |
| MDT | NewConnect | PLN 0.34 | 0.00% | USD 6.34m | |
| MSM | NewConnect | PLN 5.36 | -0.37% | USD 3.24m | |
| CMI | NewConnect | PLN 5.60 | -3.45% | USD 1.68m |
Related PKD codes in division 46
FAQ
The primary industry for 3,925 companies is wholesale of pharmaceutical goods. 1,741 entities have filed financial statements.
So far in 2026, 149 new companies with PKD 46.46.Z have been registered. In all of 2025, there were 185 such companies.
So far in 2026, 29 companies with PKD 46.46.Z have been deregistered. In all of 2025, there were 84 such companies.
In 2025, the median revenue for PKD 46.46.Z was USD 1.70m and the mean revenue was USD 25.80m, based on 1,136 financial statements. Averages and medians include only companies that file financial statements, excluding sole proprietorships.
Yes, in 2025, the median net profit was USD 74.66k, an improvement on 2024 (USD 43.87k). Among all 674 industries in Poland, PKD 46.46.Z ranks 88th, putting it in the top 13%.
The most common legal form for PKD 46.46.Z is sp. z o.o., used by 2,616 companies in this industry (66.6% of the total). In second place is a sole proprietorship (851 companies, 21.7%), and in third place – sp. k. (168 companies, 4.3%).








