Non-specialised wholesale of food, beverages and tobacco (PKD 46.39.Z)2007
Industry statistics (2025)
Number of companies
Companies
16,622
Companies (primary PKD)
1,808
Companies with financials
619
Business turnover
Legal structure
Legal formShare of companiesNumber of companies
- Sp. z o.o.51.3%928
- JDG37.8%683
- Sp. j.6.9%125
- Sp. k.2.1%38
- S.A.1.0%18
- Cooperative0.3%6
- P.S.A.0.2%3
- Foundation0.1%1
- Association0.1%1
- Other0.1%1
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 827.80m | USD 9.47m | |
| 2 | sp. z o.o. | USD 499.02m | USD 16.46m | |
| 3 | S.A. | USD 309.14m | USD 105.99k | |
| 4 | sp. z o.o. | USD 303.45m | USD 1.71m | |
| 5 | sp. z o.o. | USD 281.07m | USD 16.17m | |
| 6 | sp. z o.o. | USD 278.22m | USD 8.85m | |
| 7 | sp. z o.o. + limited partnership | USD 241.16m | USD 2.00m | |
| 8 | sp. z o.o. | USD 230.29m | USD 450.18k | |
| 9 | sp. z o.o. + limited partnership | USD 200.65m | USD 1.52m | |
| 10 | S.A. | USD 198.70m | USD 2.86m |
Fastest-growing companies
| # | Company | Legal form | Revenue | Y/Y growth |
|---|---|---|---|---|
| 1 | sp. z o.o. | USD 16.71m | +571.6% y/y | |
| 2 | sp. z o.o. | USD 25.59m | +308.1% y/y | |
| 3 | sp. z o.o. | USD 12.23m | +140.7% y/y | |
| 4 | sp. z o.o. | USD 11.31m | +116.3% y/y | |
| 5 | sp. z o.o. | USD 4.09m | +109.8% y/y | |
| 6 | sp. z o.o. | USD 4.77m | +82.3% y/y | |
| 7 | sp. z o.o. | USD 14.80m | +80.9% y/y | |
| 8 | sp. z o.o. | USD 4.89m | +76.8% y/y | |
| 9 | sp. z o.o. | USD 21.15m | +76.0% y/y | |
| 10 | sp. z o.o. | USD 47.41m | +60.2% y/y |
Stock market
No companies from this industry are listed.
Related PKD codes in division 46
FAQ
The primary industry for 1,808 companies is non-specialised wholesale of food, beverages and tobacco. 619 entities have filed financial statements.
In 2024, 109 new companies with PKD 46.39.Z were registered. In all of 2023, there were 73 such companies.
In 2024, 4 companies with PKD 46.39.Z were deregistered. In all of 2023, there were 3 such companies.
In 2025, the median revenue for PKD 46.39.Z was USD 2.00m and the mean revenue was USD 18.75m, based on 444 financial statements. Averages and medians include only companies that file financial statements, excluding sole proprietorships.
Yes, in 2025, the median net profit was USD 45.30k, an improvement on 2024 (USD 41.48k). Among all 626 industries in Poland, PKD 46.39.Z ranks 119th, putting it in the top 19%.
The most common legal form for PKD 46.39.Z is sp. z o.o., used by 928 companies in this industry (51.3% of the total). In second place is a sole proprietorship (683 companies, 37.8%), and in third place – sp. j. (125 companies, 6.9%).












