Wholesale and commission trade, except motor vehicles and motorcycles (PKD division 51)2004
Industry statistics (2025)
Number of companies
Companies
12,036
Companies (primary PKD)
1,895
Companies with financials
238
Business turnover
Legal structure
Legal formShare of companiesNumber of companies
- Sp. z o.o.79.3%1,502
- Sp. j.15.7%297
- S.A.1.2%22
- Other1.1%21
- Cooperative1.0%19
- Sp. k.0.7%13
- Foundation0.6%11
- Association0.5%9
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. j. | USD 20.81m | USD 1.02m | |
| 4 | sp. j. | USD 9.75m | USD 643.80k | |
| 5 | sp. z o.o. | USD 8.95m | USD 192.62k | |
| 6 | sp. z o.o. | USD 8.49m | USD 153.29k | |
| 7 | sp. j. | USD 7.14m | USD 551.76k | |
| 8 | sp. j. | USD 6.88m | USD 121.57k | |
| 9 | Branch (foreign co.) | USD 6.25m | USD 78.53k | |
| 10 | Agricultural branch association | USD 5.59m | USD 885.19 |
Fastest-growing companies
| # | Company | Legal form | Revenue | Y/Y growth |
|---|---|---|---|---|
| 1 | sp. z o.o. | USD 1.04m | +167.4% y/y | |
| 2 | sp. z o.o. | USD 979.93k | +65.5% y/y | |
| 3 | sp. j. | USD 1.13m | +45.2% y/y | |
| 4 | sp. z o.o. | USD 790.17k | +40.9% y/y | |
| 5 | sp. z o.o. | USD 440.63k | +34.0% y/y | |
| 6 | sp. z o.o. | USD 422.92k | +31.3% y/y | |
| 7 | Association | USD 2.21m | +26.5% 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. z o.o. | USD 1.69m | +21.0% y/y |
Stock market
No companies from this industry are listed.
PKD codes in division 51
FAQ
The primary industry for 1,895 companies is wholesale and commission trade, except motor vehicles and motorcycles. 238 entities have filed financial statements.
In 2007, 185 new companies with PKD 51 were registered. In all of 2006, there were 151 such companies.
In 2007, 1 company with PKD 51 were deregistered. In all of 2006, there were 5 such companies.
In 2025, the median revenue for PKD 51 was USD 258.19k and the mean revenue was USD 1.75m, based on 160 financial statements. Averages and medians include only companies that file financial statements, excluding sole proprietorships.
Yes, in 2025, the median net profit was USD 3.24k, down from 2024 (USD 3.46k). Among all 51 PKD divisions in Poland, it ranks 18th, putting it in the top 35%.
The most common legal form for PKD 51 is sp. z o.o., used by 1,502 companies in this industry (79.3% of the total). In second place is sp. j. (297 companies, 15.7%), and in third place – S.A. (22 companies, 1.2%).



