Wholesale of wood, construction materials and sanitary equipment (PKD 46.83.Z)
This subclass includes wholesale of:
- unworked wood,
- pre-processed wood products,
- pallets, other wooden load boards and barrels,
- raw and finished wooden flooring,
- building materials:
- sand, gravel, cement, bricks and the like,
- scaffolding,
- paints, varnishes and oils,
- wallpaper and floor coverings (for example laminates, tiles and vinyl flooring),
- flat glass,
- sanitary equipment:
- baths, washbasins, toilets and other sanitary ware made of porcelain,
- doors, windows and shutters (of any material),
- used marble bricks, stairs, roof tiles,
- small urban equipment such as benches, road barriers, bollards, street lamps, traffic lights, road signs, bus and tram stops
- prefabricated buildings
- thermal insulation materials
- tanks, cisterns, vats and similar containers of plastics for construction.
Industry statistics (2025)
Number of companies
Companies
25,566
Companies (primary PKD)
3,614
Companies with financials
405
Business turnover
Legal structure
Legal formShare of companiesNumber of companies
- JDG77.0%2,784
- Sp. z o.o.20.8%753
- Sp. j.1.2%45
- Sp. k.0.5%17
- S.A.0.2%7
- P.S.A.0.1%4
- Foundation0.0%1
- Cooperative0.0%1
- Other0.0%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 1.11bn | USD 13.73m | |
| 2 | sp. z o.o. | USD 126.90m | USD 2.70m | |
| 3 | sp. z o.o. | USD 110.10m | USD 2.97m | |
| 4 | S.A. | USD 74.96m | USD 1.03m | |
| 5 | sp. z o.o. | USD 57.44m | USD 2.91m | |
| 6 | sp. z o.o. | USD 44.34m | USD -369.73k | |
| 7 | sp. z o.o. | USD 42.02m | USD 4.56m | |
| 8 | sp. z o.o. | USD 38.88m | USD 4.55m | |
| 9 | sp. z o.o. | USD 37.55m | USD 1.15m | |
| 10 | S.A. | USD 37.46m | USD -3.00m |
Fastest-growing companies
| # | Company | Legal form | Revenue | Y/Y growth |
|---|---|---|---|---|
| 1 | sp. z o.o. | USD 33.29m | +242.4% y/y | |
| 2 | sp. z o.o. | USD 9.86m | +142.4% y/y | |
| 3 | sp. z o.o. | USD 21.45m | +136.4% y/y | |
| 4 | sp. z o.o. | USD 8.80m | +104.9% y/y | |
| 5 | sp. z o.o. | USD 44.34m | +71.5% y/y | |
| 6 | sp. z o.o. | USD 14.34m | +66.7% y/y | |
| 7 | sp. z o.o. | USD 2.58m | +63.3% y/y | |
| 8 | sp. z o.o. | USD 2.67m | +46.4% y/y | |
| 9 | sp. z o.o. | USD 4.14m | +45.6% y/y | |
| 10 | sp. z o.o. + limited partnership | USD 5.77m | +45.2% y/y |
Stock market
No companies from this industry are listed.
Related PKD codes in division 46
FAQ
The primary industry for 3,614 companies is wholesale of wood, construction materials and sanitary equipment. 405 entities have filed financial statements.
So far in 2026, 376 new companies with PKD 46.83.Z have been registered. In all of 2025, there were 433 such companies.
So far in 2026, 34 companies with PKD 46.83.Z have been deregistered. In all of 2025, there were 3 such companies.
In 2025, the median revenue for PKD 46.83.Z was USD 1.17m and the mean revenue was USD 8.25m, based on 347 financial statements. Averages and medians include only companies that file financial statements, excluding sole proprietorships.
Yes, in 2025, the median net profit was USD 29.39k, down from 2024 (USD 30.56k). Among all 674 industries in Poland, PKD 46.83.Z ranks 104th, putting it in the top 15%.
The most common legal form for PKD 46.83.Z is a sole proprietorship, used by 2,784 companies in this industry (77.0% of the total). In second place is sp. z o.o. (753 companies, 20.8%), and in third place – sp. j. (45 companies, 1.2%).



