Compabase

Retail trade (PKD division 47)

This division includes the resale (sale without transformation) of new and used tangible goods to the general public for personal or household use, carried out by shops, department stores, consumer cooperatives, mail-order houses, the Internet, itinerant sellers, street vendors, vending machines and the like. This division includes the retail trade in new and used motor vehicles and motorcycles, including electric vehicles. 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 division also includes:

  • performing activities usually associated with trade, but not changing the basic nature of the goods, and which may include, for example, sorting, separating, mixing and packing, refurbishment, delivery and installation of goods, as well as sales promotion for its customers, if provided by the same economic entity,
  • retail sale of fuels for motor vehicles and lubricating or cooling products,
  • retail sales of goods (both new and used) of third parties, carried out by auction houses and the Internet,
  • intermediation in specialised and non-specialised retail trade (marketplace), consisting in matching buyers and sellers for the purpose of ordering or delivering tangible goods for a fee or commission, without taking title to the goods that are the subject of intermediation. Intermediation may be carried out electronically (via the Internet, digital platforms, e-mail) or in another manner (through direct contact, itinerant selling, by telephone, by post and the like). The fee or commission may come from the buyer or the seller. Intermediation income may include other sources of income, such as advertising income (the relevant subclasses of group 47.9),
  • sale of non-food and non-beverage goods through vending machines,
  • sale and preparation of food and beverages by vending machines.

This division excludes:

  • sale of agricultural products by farmers, classified in the relevant subclasses of division 01,
  • manufacturing of goods and their sale, classified in the relevant subclasses of divisions 10 to 32,
  • trade in cereal grains, ores, crude oil, industrial chemicals, steel and cast iron, and industrial machinery and equipment, classified in the relevant subclasses of division 46,
  • sale of food and beverages for consumption on the premises and takeaway food sales, classified in the relevant subclasses of division 56,
  • trade in digital goods, streaming and downloading of content on digital platforms (for example, e-books, audio), classified in the relevant subclasses of section J,
  • rental and leasing of motor vehicles or motorcycles, classified in the relevant subclasses of group 77.1,
  • renting and leasing of personal and household goods to the general public, classified in the relevant subclasses of group 77.2.

Industry statistics (2025)

Number of companies

Companies
885,340
Companies (primary PKD)
276,426
Companies with financials
31,626

Business turnover

Legal structure

Legal formShare of companiesNumber of companies
  • JDG80.3%266,935
  • Sp. z o.o.15.8%52,442
  • Sp. j.2.1%6,890
  • Sp. k.0.7%2,295
  • Cooperative0.4%1,211
  • Foundation0.4%1,181
  • Association0.1%408
  • S.A.0.1%348
  • P.S.A.0.1%304
  • Other0.1%220
  • Sp. p.0.0%19

Financial results

Median revenue

Ranking

Median revenue compared with other PKD codes.

Top companies by revenue

#CompanyLegal formRevenueNet profit
1S.A.USD 27.08bnUSD 905.98m
2sp. z o.o. + limited partnershipUSD 10.44bnUSD 419.42m
3S.A.USD 8.37bnUSD 286.77m
4S.A.USD 5.13bnUSD 171.23m
5sp. z o.o.USD 4.17bnUSD 397.19m
6S.A.USD 4.10bnUSD 410.50m
7Branch (foreign co.)USD 4.00bnUSD 33.14m
8sp. j.USD 3.43bnUSD -119.01m
9sp. z o.o.USD 2.73bnUSD 5.54m
10sp. z o.o.USD 2.34bnUSD 33.58m

Fastest-growing companies

#CompanyLegal formRevenueY/Y growth
1sp. z o.o.USD 51.16m+2,479.2% y/y
2sp. z o.o.USD 61.90m+1,361.5% y/y
3sp. z o.o.USD 17.27m+1,320.9% y/y
4sp. z o.o.USD 9.20m+1,196.6% y/y
5sp. z o.o.USD 4.61m+1,114.9% y/y
6sp. j.USD 68.21m+1,023.8% y/y
7sp. z o.o.USD 8.50m+933.2% y/y
8sp. k.USD 6.12m+931.4% y/y
9sp. z o.o.USD 10.71m+914.7% y/y
10sp. z o.o.USD 72.56m+832.7% y/y

Stock market

24 companies from this industry are listed.

CompanyTickerMarketPriceChangeMarket cap
LPPGPW Main MarketPLN 24,020.00-2.91%USD 11.16bn
DNPGPW Main MarketPLN 33.66-2.63%USD 8.25bn
MDVGPW Main MarketPLN 88.80+2.66%USD 1.71bn
VRGGPW Main MarketPLN 5.10-0.78%USD 298.93m
OPNGPW Main MarketPLN 105.80+0.57%USD 298.77m
DADGPW Main MarketPLN 99.70+0.50%USD 293.95m
ANRGPW Main MarketPLN 21.90+1.86%USD 104.39m
WTNGPW Main MarketPLN 11.65-1.27%USD 53.80m
MONGPW Main MarketPLN 4.90+1.87%USD 37.44m
SFDNewConnectPLN 2.85-1.72%USD 31.38m
PGGNewConnectPLN 4.70+0.43%USD 26.55m
TRXNewConnectPLN 4.80+3.00%USD 22.50m
EAHGPW Main MarketPLN 32.80-1.50%USD 18.31m
ORGNewConnectPLN 10.500.00%USD 14.45m
IPOGPW Main MarketPLN 0.32-0.31%USD 13.99m
MNSNewConnectPLN 48.000.00%USD 12.48m
MO2NewConnectPLN 0.070.00%USD 11.80m
BSHNewConnectPLN 26.00-1.52%USD 10.38m
OUTNewConnectPLN 1.50-0.66%USD 9.81m
7FTNewConnectPLN 21.80-3.54%USD 9.77m
MRGNewConnectPLN 0.17-13.49%USD 7.47m
MPYNewConnectPLN 0.34-10.05%USD 6.83m
P24NewConnectPLN 0.10+15.43%USD 1.52m
PMAGPW Main MarketPLN 0.84+18.31%USD 672.00k

PKD codes in division 47

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