Retail sale of hardware, paints and glass in specialised stores (PKD 47.52.Z)
This subclass includes retail sale of:
- small metal hardware,
- paints, varnishes and wood preservatives,
- solvents, white spirit and other products,
- flat glass,
- other building materials (for example bricks, roof tiles, hollow blocks, timber, floorboards, insulating materials),
- sanitary and heating equipment,
- do-it-yourself materials, electrical and plumbing materials and equipment,
- tools (for example hammers, saws, screwdrivers and other hand tools, including hand-held power tools),
- renewable energy-related materials (for example non-electric solar collectors and photovoltaic panels, without installation),
- electric or electronic fire alarms, fire extinguishers, emergency door releases, smoke extraction systems, safes and vaults, without installation and maintenance services,
- doors and windows and shutters (of any material),
- gardening and landscaping equipment (for example lawn mowers),
- saunas, swimming pools and spas, also in sets and the like, without installation.
This subclass excludes:
- installation of photovoltaic panels not connected to a building, classified in 42.22.Z,
- installation of photovoltaic panels connected to a building, classified in 43.21.Z,
- retail sale of wall or floor coverings (for example wallpaper, tiles, laminates and vinyl flooring), classified in 47.53.Z,
- retail sale of carpets and rugs, classified in 47.53.Z.
Industry statistics (2025)
Number of companies
Companies
79,750
Companies (primary PKD)
6,224
Companies with financials
675
Business turnover
Legal structure
Legal formShare of companiesNumber of companies
- JDG81.1%5,046
- Sp. z o.o.14.6%910
- Sp. j.3.5%217
- Sp. k.0.6%40
- Cooperative0.1%6
- S.A.0.0%2
- P.S.A.0.0%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 | sp. z o.o. | USD 2.34bn | USD 33.58m | |
| 2 | sp. z o.o. | USD 106.86m | USD 1.86m | |
| 3 | sp. z o.o. | USD 59.57m | USD 2.08m | |
| 4 | sp. k. | USD 32.21m | USD 397.32k | |
| 5 | sp. z o.o. | USD 31.38m | USD 1.07m | |
| 6 | sp. k. | USD 29.98m | USD 1.70m | |
| 7 | sp. z o.o. | USD 24.25m | USD 342.07k | |
| 8 | sp. z o.o. | USD 23.13m | USD 310.91k | |
| 9 | sp. z o.o. + limited partnership | USD 17.04m | USD 204.96k | |
| 10 | sp. z o.o. | USD 16.84m | USD 342.82k |
Fastest-growing companies
| # | Company | Legal form | Revenue | Y/Y growth |
|---|---|---|---|---|
| 1 | sp. k. | USD 9.18m | +115.9% y/y | |
| 2 | sp. z o.o. | USD 12.89m | +55.4% y/y | |
| 3 | sp. z o.o. | USD 3.65m | +47.1% y/y | |
| 4 | sp. z o.o. | USD 15.63m | +44.9% y/y | |
| 5 | sp. z o.o. | USD 4.05m | +42.8% y/y | |
| 6 | sp. z o.o. | USD 4.85m | +42.1% y/y | |
| 7 | sp. z o.o. | USD 4.87m | +40.4% y/y | |
| 8 | sp. z o.o. | USD 5.40m | +39.7% y/y | |
| 9 | sp. z o.o. | USD 4.37m | +39.2% y/y | |
| 10 | sp. z o.o. | USD 4.01m | +36.2% y/y |
Stock market
No companies from this industry are listed.
Related PKD codes in division 47
FAQ
The primary industry for 6,224 companies is retail sale of hardware, paints and glass in specialised stores. 675 entities have filed financial statements.
So far in 2026, 329 new companies with PKD 47.52.Z have been registered. In all of 2025, there were 343 such companies.
So far in 2026, 62 companies with PKD 47.52.Z have been deregistered. In all of 2025, there were 25 such companies.
In 2025, the median revenue for PKD 47.52.Z was USD 1.85m and the mean revenue was USD 8.03m, based on 487 financial statements. Averages and medians include only companies that file financial statements, excluding sole proprietorships.
Yes, in 2025, the median net profit was USD 43.11k, down from 2024 (USD 47.73k). Among all 674 industries in Poland, PKD 47.52.Z ranks 50th, putting it in the top 7.4%.
The most common legal form for PKD 47.52.Z is a sole proprietorship, used by 5,046 companies in this industry (81.1% of the total). In second place is sp. z o.o. (910 companies, 14.6%), and in third place – sp. j. (217 companies, 3.5%).


