Wholesale, maintenance and repair of motorcycles and related parts and accessories (PKD 46.73.Z)
This subclass includes wholesale trade of:
- new and used motorcycles, including mopeds,
- parts and accessories for motorcycles,
- protective clothing for motorcyclists.
This subclass excludes:
- activities of commission agents specialised in the wholesale of motorcycles, classified in 46.18.Z,
- wholesale of bicycles, electric bicycles and parts and accessories thereof, classified in 46.49.Z,
- rental of motorcycles, classified in 77.11.Z,
- repair and maintenance of motorcycles, classified in 95.32.Z.
- This group includes: - other specialised wholesale trade not classified in the relevant subclasses of groups 46.2 to 46.7
- wholesale of semi-finished goods, excluding agricultural products, not usually intended for household use.
- This group does not include: - activities of wholesalers who do not take ownership of the goods they trade in, classified in the relevant subclasses of group 46.1
- wholesale of batteries and accumulators not intended for motor vehicles, classified in 46.64.Z
- non-specialised wholesale trade, classified in 46.90.Z.
Industry statistics (2025)
Number of companies
Companies
101,838
Companies (primary PKD)
10,563
Companies with financials
3,532
Business turnover
Legal structure
Legal formShare of companiesNumber of companies
- JDG44.5%4,702
- Sp. z o.o.42.9%4,528
- Sp. j.7.7%814
- Sp. k.3.7%386
- S.A.0.4%47
- Other0.2%23
- P.S.A.0.1%9
- Cooperative0.1%7
- Foundation0.0%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 467.55m | USD -4.30m | |
| 2 | sp. z o.o. | USD 391.04m | USD 54.66m | |
| 3 | sp. z o.o. | USD 334.85m | USD 4.25m | |
| 4 | sp. z o.o. | USD 318.92m | USD 40.77k | |
| 5 | S.A. | USD 302.90m | USD 4.60m | |
| 6 | sp. z o.o. | USD 267.85m | USD 5.82m | |
| 7 | sp. z o.o. | USD 233.59m | USD 35.69m | |
| 8 | sp. z o.o. | USD 223.64m | USD 1.24m | |
| 9 | sp. z o.o. | USD 204.88m | USD -4.61m | |
| 10 | sp. z o.o. | USD 189.55m | USD -10.90m |
Fastest-growing companies
| # | Company | Legal form | Revenue | Y/Y growth |
|---|---|---|---|---|
| 1 | sp. z o.o. | USD 376.11m | +22,310.7% y/y | |
| 2 | sp. z o.o. | USD 15.59m | +610.5% y/y | |
| 3 | sp. z o.o. | USD 9.91m | +440.0% y/y | |
| 4 | sp. z o.o. | USD 7.44m | +207.1% y/y | |
| 5 | sp. z o.o. + limited partnership | USD 6.22m | +198.2% y/y | |
| 6 | sp. z o.o. | USD 5.43m | +171.5% y/y | |
| 7 | sp. z o.o. | USD 5.13m | +158.0% y/y | |
| 8 | sp. z o.o. | USD 14.63m | +146.8% y/y | |
| 9 | sp. z o.o. | USD 5.49m | +146.3% y/y | |
| 10 | sp. z o.o. | USD 5.32m | +138.7% y/y |
Stock market
3 companies from this industry are listed.
Related PKD codes in division 46
FAQ
The primary industry for 10,563 companies is wholesale, maintenance and repair of motorcycles and related parts and accessories. 3,532 entities have filed financial statements.
So far in 2026, 20 new companies with PKD 46.73.Z have been registered. In all of 2025, there were 47 such companies.
So far in 2026, 101 companies with PKD 46.73.Z have been deregistered. In all of 2025, there were 162 such companies.
In 2025, the median revenue for PKD 46.73.Z was USD 1.29m and the mean revenue was USD 6.24m, based on 2,220 financial statements. Averages and medians include only companies that file financial statements, excluding sole proprietorships.
Yes, in 2025, the median net profit was USD 24.94k, an improvement on 2024 (USD 23.95k). Among all 674 industries in Poland, PKD 46.73.Z ranks 142nd, putting it in the top 21%.
The most common legal form for PKD 46.73.Z is a sole proprietorship, used by 4,702 companies in this industry (44.5% of the total). In second place is sp. z o.o. (4,528 companies, 42.9%), and in third place – sp. j. (814 companies, 7.7%).








