Wholesale and commission trade, except motor vehicles and motorcycles (PKD division 51)1997
Industry statistics (2025)
Number of companies
Companies
12,583
Companies (primary PKD)
2,079
Companies with financials
271
Business turnover
Legal structure
Legal formShare of companiesNumber of companies
- Sp. z o.o.78.5%1,632
- Sp. j.16.6%346
- S.A.1.2%24
- Cooperative1.0%21
- Other1.0%20
- Sp. k.0.6%12
- Foundation0.6%12
- Association0.5%11
Financial results
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 42.25m | USD 1.61m | |
| 2 | sp. j. | USD 36.20m | USD 2.91m | |
| 3 | sp. z o.o. | USD 21.10m | USD 633.25k | |
| 4 | sp. j. | USD 20.81m | USD 1.02m | |
| 5 | sp. z o.o. | USD 17.07m | USD 563.84k | |
| 6 | sp. z o.o. | USD 15.84m | USD 395.47k | |
| 7 | sp. j. | USD 9.75m | USD 643.80k | |
| 8 | sp. z o.o. | USD 8.95m | USD 192.62k | |
| 9 | sp. j. | USD 7.14m | USD 551.76k | |
| 10 | sp. j. | USD 7.03m | USD 80.59k |
Fastest-growing companies
| # | Company | Legal form | Revenue | Y/Y growth |
|---|---|---|---|---|
| 1 | sp. z o.o. | USD 979.93k | +65.5% y/y | |
| 2 | sp. z o.o. | USD 21.10m | +38.6% y/y | |
| 3 | sp. z o.o. | USD 440.63k | +34.0% y/y | |
| 4 | sp. z o.o. | USD 3.03m | +32.0% y/y | |
| 5 | sp. z o.o. | USD 422.92k | +31.3% y/y | |
| 6 | Association | USD 2.21m | +26.5% y/y | |
| 7 | sp. z o.o. | USD 3.10m | +22.5% y/y | |
| 8 | sp. j. | USD 9.75m | +22.2% y/y | |
| 9 | sp. z o.o. | USD 4.68m | +21.8% y/y | |
| 10 | sp. j. | USD 3.55m | +21.7% y/y |
Stock market
No companies from this industry are listed.
PKD codes in division 51
FAQ
The primary industry for 2,079 companies is wholesale and commission trade, except motor vehicles and motorcycles. 271 entities have filed financial statements.
In 2004, 331 new companies with PKD 51 were registered. In all of 2003, there were 322 such companies.
In 2004, 6 companies with PKD 51 were deregistered. In all of 2003, there were 4 such companies.
In 2025, the median revenue for PKD 51 was USD 249.01k and the mean revenue was USD 2.00m, based on 179 financial statements. Averages and medians include only companies that file financial statements, excluding sole proprietorships.
Yes, in 2025, the median net profit was USD 4.15k, down from 2024 (USD 5.12k). Among all 49 PKD divisions in Poland, it ranks 15th, putting it in the top 31%.
The most common legal form for PKD 51 is sp. z o.o., used by 1,632 companies in this industry (78.5% of the total). In second place is sp. j. (346 companies, 16.6%), and in third place – S.A. (24 companies, 1.2%).




