Non-specialised wholesale trade (PKD 46.90.Z)
This subclass includes the wholesale of a variety of goods without specific specialisation
- activities of wholesale traders who do not take title to the goods they trade in, classified in the relevant subclasses of group 46.1. DIVISION 47 Retail trade
Retail trade activity is classified on the basis of the goods traded, not the mode of sale (in a shop, via the Internet, at stalls and markets, and the like).
Retail trade activity is divided into specialised (the relevant subclasses of groups 47.2 to 47.8) and non-specialised (the relevant subclasses of group 47.1).
Retail trade includes the retail sale of second-hand goods (subclasses 47.79.A, 47.79.B, 47.79.C). The above groups are further divided according to the range of products sold.
Intermediation in retail trade, which facilitates transactions between buyers and sellers for the purpose of ordering and/or delivering goods, carried out on commission, without taking title to the goods that are the subject of intermediation, is classified in group 47.9. All other retail-related activities, even if the retailer acts on behalf of third parties,
- are classified in groups 47.1 to 47.8.
Retail trade includes the sale of goods known as consumer or retail goods. Accordingly, goods that are not usually sold at retail are excluded (for example, cereal grains, ores, industrial machinery). Downloads are also excluded (for example, books and films).
The rules for classifying specialised and non-specialised retail trade activities are described in point 3.3.5 of the principles for the construction of the Classification.
This subclass excludes:
- activities of wholesale traders who do not take title to the goods they trade in, classified in the relevant subclasses of group 46.1.
Industry statistics (2025)
Number of companies
Business turnover
Legal structure
- Sp. z o.o.51.0%14,549
- JDG41.0%11,701
- Sp. j.3.8%1,075
- Sp. k.2.6%733
- S.A.0.6%158
- Other0.3%94
- P.S.A.0.2%55
- Foundation0.1%42
- Cooperative0.1%31
- Association0.0%7
Financial results
Ranking
Median revenue compared with other PKD codes.
Top companies by revenue
| # | Company | Legal form | Revenue | Net profit |
|---|---|---|---|---|
| 1 | S.A. | USD 7.51bn | USD -77.93m | |
| 2 | sp. z o.o. | USD 3.25bn | USD 119.97m | |
| 3 | S.A. | USD 2.15bn | USD 31.76m | |
| 4 | sp. z o.o. | USD 2.11bn | USD 126.40m | |
| 5 | sp. z o.o. | USD 1.69bn | USD 2.82m | |
| 6 | sp. z o.o. | USD 973.41m | USD -5.88m | |
| 7 | sp. z o.o. | USD 738.78m | USD 22.65m | |
| 8 | sp. z o.o. | USD 449.13m | USD 10.24m | |
| 9 | sp. z o.o. | USD 408.54m | USD 10.94m | |
| 10 | sp. z o.o. | USD 380.83m | USD 8.11k |
Fastest-growing companies
| # | Company | Legal form | Revenue | Y/Y growth |
|---|---|---|---|---|
| 1 | S.A. | USD 9.04m | +936.8% y/y | |
| 2 | sp. z o.o. | USD 35.09m | +792.7% y/y | |
| 3 | sp. z o.o. | USD 5.90m | +560.2% y/y | |
| 4 | sp. z o.o. | USD 13.19m | +531.5% y/y | |
| 5 | sp. z o.o. | USD 10.60m | +457.9% y/y | |
| 6 | sp. z o.o. | USD 5.34m | +436.1% y/y | |
| 7 | sp. j. | USD 12.99m | +426.3% y/y | |
| 8 | sp. z o.o. | USD 10.72m | +383.9% y/y | |
| 9 | sp. k. | USD 10.14m | +365.6% y/y | |
| 10 | sp. z o.o. | USD 17.88m | +356.2% y/y |
Stock market
13 companies from this industry are listed.
| Company | Ticker | Market | Price | Change | Market cap |
|---|---|---|---|---|---|
| ABE | GPW Main Market | PLN 151.80 | +0.53% | USD 614.32m | |
| TOA | GPW Main Market | PLN 10.34 | +0.39% | USD 191.39m | |
| EUR | GPW Main Market | PLN 5.29 | -1.12% | USD 184.04m | |
| FRO | GPW Main Market | PLN 30.30 | -0.33% | USD 160.91m | |
| ACT | GPW Main Market | PLN 44.95 | +4.78% | USD 158.45m | |
| GRN | GPW Main Market | PLN 14.80 | +3.50% | USD 56.91m | |
| PRO | NewConnect | PLN 8.25 | +0.61% | USD 23.50m | |
| DEL | GPW Main Market | PLN 5.93 | -1.66% | USD 17.73m | |
| MLM | NewConnect | PLN 0.38 | -1.79% | USD 8.32m | |
| IBC | NewConnect | PLN 4.99 | +1.84% | USD 3.76m | |
| APL | GPW Main Market | PLN 1.14 | -0.87% | USD 935.37k | |
| CMC | NewConnect | PLN 0.07 | +15.00% | USD 210.45k | |
| PCO | GPW Main Market | — | — | — |















