Compabase

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

Companies
181,072
Companies (primary PKD)
28,524
Companies with financials
8,270

Business turnover

Legal structure

Legal formShare of companiesNumber of companies
  • 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

Median revenue

Ranking

Median revenue compared with other PKD codes.

Top companies by revenue

#CompanyLegal formRevenueNet profit
1S.A.USD 7.51bnUSD -77.93m
2sp. z o.o.USD 3.25bnUSD 119.97m
3S.A.USD 2.15bnUSD 31.76m
4sp. z o.o.USD 2.11bnUSD 126.40m
5sp. z o.o.USD 1.69bnUSD 2.82m
6sp. z o.o.USD 973.41mUSD -5.88m
7sp. z o.o.USD 738.78mUSD 22.65m
8sp. z o.o.USD 449.13mUSD 10.24m
9sp. z o.o.USD 408.54mUSD 10.94m
10sp. z o.o.USD 380.83mUSD 8.11k

Fastest-growing companies

#CompanyLegal formRevenueY/Y growth
1S.A.USD 9.04m+936.8% y/y
2sp. z o.o.USD 35.09m+792.7% y/y
3sp. z o.o.USD 5.90m+560.2% y/y
4sp. z o.o.USD 13.19m+531.5% y/y
5sp. z o.o.USD 10.60m+457.9% y/y
6sp. z o.o.USD 5.34m+436.1% y/y
7sp. j.USD 12.99m+426.3% y/y
8sp. z o.o.USD 10.72m+383.9% y/y
9sp. k.USD 10.14m+365.6% y/y
10sp. z o.o.USD 17.88m+356.2% y/y

Stock market

13 companies from this industry are listed.

CompanyTickerMarketPriceChangeMarket cap
ABEGPW Main MarketPLN 151.80+0.53%USD 614.32m
TOAGPW Main MarketPLN 10.34+0.39%USD 191.39m
EURGPW Main MarketPLN 5.29-1.12%USD 184.04m
FROGPW Main MarketPLN 30.30-0.33%USD 160.91m
ACTGPW Main MarketPLN 44.95+4.78%USD 158.45m
GRNGPW Main MarketPLN 14.80+3.50%USD 56.91m
PRONewConnectPLN 8.25+0.61%USD 23.50m
DELGPW Main MarketPLN 5.93-1.66%USD 17.73m
MLMNewConnectPLN 0.38-1.79%USD 8.32m
IBCNewConnectPLN 4.99+1.84%USD 3.76m
APLGPW Main MarketPLN 1.14-0.87%USD 935.37k
CMCNewConnectPLN 0.07+15.00%USD 210.45k
PCOGPW Main Market———

Related PKD codes in division 46

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