Wholesale of hardware, plumbing and heating equipment and supplies (PKD 46.84.Z)
This subclass includes wholesale of:
- metal products and similar household articles,
- fittings,
- water heaters, radiators and boilers,
- sanitary installation equipment:
- pipes, conduits, couplings, seals, valves, tees, connections and the like,
- tools (for example hammers, saws, screwdrivers and other hand tools), including hand-held power tools,
- heating, ventilation and air-conditioning equipment for non-domestic use.
Industry statistics (2025)
Number of companies
Companies
12,414
Companies (primary PKD)
1,063
Companies with financials
139
Business turnover
Legal structure
Legal formShare of companiesNumber of companies
- JDG75.6%804
- Sp. z o.o.19.9%212
- Sp. j.3.1%33
- Sp. k.0.6%6
- S.A.0.5%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 76.00m | USD 2.86m | |
| 2 | sp. z o.o. | USD 65.82m | USD 12.67m | |
| 3 | sp. z o.o. | USD 51.05m | USD 1.06m | |
| 4 | sp. z o.o. | USD 51.02m | USD 9.72m | |
| 5 | sp. z o.o. | USD 47.99m | USD 1.40m | |
| 6 | sp. z o.o. | USD 42.88m | USD 3.14m | |
| 7 | sp. z o.o. | USD 29.00m | USD 101.27k | |
| 8 | S.A. | USD 26.74m | USD 327.60k | |
| 9 | sp. z o.o. | USD 25.68m | USD 1.99m | |
| 10 | sp. z o.o. | USD 23.31m | USD 327.34k |
Fastest-growing companies
| # | Company | Legal form | Revenue | Y/Y growth |
|---|---|---|---|---|
| 1 | sp. z o.o. | USD 11.45m | +60.7% y/y | |
| 2 | sp. z o.o. + limited partnership | USD 14.31m | +47.6% y/y | |
| 3 | sp. j. | USD 15.64m | +37.9% y/y | |
| 4 | sp. z o.o. | USD 8.07m | +29.1% y/y | |
| 5 | sp. z o.o. | USD 23.31m | +26.4% y/y | |
| 6 | sp. z o.o. | USD 16.45m | +18.8% y/y | |
| 7 | sp. z o.o. | USD 65.82m | +15.9% y/y | |
| 8 | sp. z o.o. | USD 25.68m | +14.3% y/y | |
| 9 | sp. j. | USD 6.94m | +12.5% y/y | |
| 10 | sp. z o.o. | USD 4.36m | +12.1% y/y |
Stock market
1 company from this industry is listed.
| Company | Ticker | Market | Price | Change | Market cap |
|---|---|---|---|---|---|
| BEE | NewConnect | PLN 18.70 | +10.00% | USD 5.42m |
Related PKD codes in division 46
FAQ
The primary industry for 1,063 companies is wholesale of hardware, plumbing and heating equipment and supplies. 139 entities have filed financial statements.
So far in 2026, 111 new companies with PKD 46.84.Z have been registered. In all of 2025, there were 115 such companies.
So far in 2026, 6 companies with PKD 46.84.Z have been deregistered. In all of 2025, there was 1 such company.
In 2025, the median revenue for PKD 46.84.Z was USD 1.91m and the mean revenue was USD 7.46m, based on 118 financial statements. Averages and medians include only companies that file financial statements, excluding sole proprietorships.
Yes, in 2025, the median net profit was USD 61.24k, an improvement on 2024 (USD 33.71k). Among all 674 industries in Poland, PKD 46.84.Z ranks 47th, putting it in the top 7%.
The most common legal form for PKD 46.84.Z is a sole proprietorship, used by 804 companies in this industry (75.6% of the total). In second place is sp. z o.o. (212 companies, 19.9%), and in third place – sp. j. (33 companies, 3.1%).


