Other retail sale of food in specialised stores (PKD 47.27.Z)
This subclass includes retail sale of food products not elsewhere classified. Retail sale of food labelled as organic, regional food and similar products is included in subclasses 47.21.Z to 47.27.Z, depending on the product sold. This subclass includes retail sale of:
- dairy products, including milk products and cheese products, and eggs,
- coffee, tea, oils, flour, sugar, pasta and the like,
- other food products not elsewhere classified,
- ready-made meals, excluding those intended for direct consumption on the premises,
- food supplements intended for human consumption (for example dietary supplements and dietetic products).
This subclass excludes:
- retail sale of ready-made meals for direct consumption on the premises, classified in the relevant subclasses of group 56.1.
Industry statistics (2025)
Number of companies
Companies
28,229
Companies (primary PKD)
1,653
Companies with financials
77
Business turnover
Legal structure
Legal formShare of companiesNumber of companies
- JDG83.8%1,386
- Sp. z o.o.15.1%250
- Sp. j.0.4%6
- P.S.A.0.2%4
- Sp. k.0.1%2
- Foundation0.1%2
- Other0.1%2
- S.A.0.1%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 | sp. z o.o. | USD 51.93m | USD -4.42m | |
| 2 | sp. z o.o. | USD 12.24m | USD 369.00k | |
| 3 | sp. z o.o. | USD 3.81m | USD 178.52k | |
| 4 | sp. z o.o. | USD 2.65m | USD 130.74k | |
| 5 | sp. z o.o. | USD 1.42m | USD 43.87k | |
| 6 | sp. z o.o. | USD 929.71k | USD 42.07k | |
| 7 | sp. z o.o. | USD 798.44k | USD 34.78k | |
| 8 | sp. z o.o. | USD 692.80k | USD 13.01k | |
| 9 | sp. z o.o. | USD 634.28k | USD -25.36k | |
| 10 | sp. z o.o. | USD 598.59k | USD 24.16k |
Fastest-growing companies
| # | Company | Legal form | Revenue | Y/Y growth |
|---|---|---|---|---|
| 1 | sp. z o.o. | USD 634.28k | +58.4% y/y | |
| 2 | sp. z o.o. | USD 598.59k | +16.3% y/y | |
| 3 | sp. z o.o. | USD 929.71k | +12.6% y/y | |
| 4 | sp. z o.o. | USD 91.66k | +1.3% y/y | |
| 5 | sp. z o.o. | USD 176.39k | -10.2% y/y | |
| 6 | sp. z o.o. | USD 126.75k | -24.6% y/y | |
| 7 | sp. z o.o. | USD 89.66k | -76.2% y/y |
Stock market
No companies from this industry are listed.
Related PKD codes in division 47
FAQ
The primary industry for 1,653 companies is other retail sale of food in specialised stores. 77 entities have filed financial statements.
So far in 2026, 317 new companies with PKD 47.27.Z have been registered. In all of 2025, there were 332 such companies.
So far in 2026, 26 companies with PKD 47.27.Z have been deregistered. In all of 2025, there were 5 such companies.
In 2025, the median revenue for PKD 47.27.Z was USD 44.26k and the mean revenue was USD 1.36m, based on 58 financial statements. Averages and medians include only companies that file financial statements, excluding sole proprietorships.
Yes, in 2025, the median net profit was USD 381.00, down from 2024 (USD 4.58k). Among all 674 industries in Poland, PKD 47.27.Z ranks 469th, placing it among the weakest 30%.
The most common legal form for PKD 47.27.Z is a sole proprietorship, used by 1,386 companies in this industry (83.8% of the total). In second place is sp. z o.o. (250 companies, 15.1%), and in third place – sp. j. (6 companies, 0.4%).


