Wholesale of clothing and footwear (PKD 46.42.Z)2007
Industry statistics (2025)
Number of companies
Companies
37,675
Companies (primary PKD)
6,131
Companies with financials
1,756
Business turnover
Legal structure
Legal formShare of companiesNumber of companies
- Sp. z o.o.66.9%4,102
- JDG30.0%1,839
- Sp. j.1.6%99
- Sp. k.0.8%48
- Foundation0.2%12
- S.A.0.1%8
- Other0.1%7
- P.S.A.0.1%5
- Association0.0%2
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 1.14bn | USD 146.51m | |
| 2 | sp. z o.o. | USD 355.35m | USD 11.02m | |
| 3 | sp. z o.o. | USD 188.08m | USD 2.93m | |
| 4 | sp. z o.o. | USD 145.20m | USD 9.37m | |
| 5 | sp. z o.o. | USD 117.11m | USD 14.18m | |
| 6 | S.A. | USD 70.29m | USD 1.44m | |
| 7 | sp. z o.o. | USD 62.07m | USD 17.12m | |
| 8 | sp. z o.o. | USD 60.21m | USD 3.48m | |
| 9 | sp. z o.o. | USD 58.44m | USD 9.87m | |
| 10 | sp. z o.o. | USD 54.73m | USD 2.03m |
Fastest-growing companies
| # | Company | Legal form | Revenue | Y/Y growth |
|---|---|---|---|---|
| 1 | sp. z o.o. | USD 6.15m | +1,471.9% y/y | |
| 2 | sp. j. | USD 1.76m | +408.2% y/y | |
| 3 | sp. z o.o. | USD 3.27m | +365.0% y/y | |
| 4 | sp. z o.o. | USD 3.44m | +295.9% y/y | |
| 5 | sp. z o.o. | USD 1.85m | +290.4% y/y | |
| 6 | sp. z o.o. | USD 2.48m | +267.7% y/y | |
| 7 | sp. z o.o. | USD 1.63m | +186.9% y/y | |
| 8 | sp. z o.o. | USD 5.05m | +186.6% y/y | |
| 9 | sp. z o.o. | USD 2.89m | +170.5% y/y | |
| 10 | sp. z o.o. | USD 20.09m | +148.6% y/y |
Stock market
No companies from this industry are listed.
Related PKD codes in division 46
FAQ
The primary industry for 6,131 companies is wholesale of clothing and footwear. 1,756 entities have filed financial statements.
In 2024, 409 new companies with PKD 46.42.Z were registered. In all of 2023, there were 403 such companies.
In 2024, 13 companies with PKD 46.42.Z were deregistered. In all of 2023, there were 12 such companies.
In 2025, the median revenue for PKD 46.42.Z was USD 400.31k and the mean revenue was USD 4.25m, based on 994 financial statements. Averages and medians include only companies that file financial statements, excluding sole proprietorships.
Yes, in 2025, the median net profit was USD 6.69k, an improvement on 2024 (USD 4.28k). Among all 626 industries in Poland, PKD 46.42.Z ranks 406th, placing it among the weakest 35%.
The most common legal form for PKD 46.42.Z is sp. z o.o., used by 4,102 companies in this industry (66.9% of the total). In second place is a sole proprietorship (1,839 companies, 30.0%), and in third place – sp. j. (99 companies, 1.6%).








