Wholesale trade, excluding motor vehicles (PKD division 46)2007
Industry statistics (2025)
Number of companies
Companies
459,863
Companies (primary PKD)
116,677
Companies with financials
39,312
Business turnover
Legal structure
Legal formShare of companiesNumber of companies
- Sp. z o.o.52.3%61,053
- JDG40.9%47,754
- Sp. j.3.1%3,652
- Sp. k.1.6%1,884
- Cooperative0.6%725
- S.A.0.5%544
- Other0.3%390
- P.S.A.0.2%255
- Foundation0.1%138
- Association0.0%41
- Sp. p.0.0%2
Financial results
Median revenue
Ranking
Median revenue compared with other PKD codes.
Top companies by revenue
| # | Company | Legal form | Revenue | Net profit |
|---|---|---|---|---|
| 1 | S.A. | USD 7.54bn | USD -77.93m | |
| 2 | sp. z o.o. | USD 4.56bn | USD 280.52m | |
| 3 | sp. z o.o. | USD 3.25bn | USD 119.97m | |
| 4 | S.A. | USD 3.12bn | USD 33.72m | |
| 5 | sp. z o.o. | USD 3.01bn | USD 25.87m | |
| 6 | sp. z o.o. | USD 2.16bn | USD 15.79m | |
| 7 | S.A. | USD 2.15bn | USD 31.76m | |
| 8 | sp. z o.o. | USD 2.11bn | USD 126.40m | |
| 9 | S.A. | USD 1.77bn | USD -9.48m | |
| 10 | sp. z o.o. | USD 1.73bn | USD 138.78m |
Fastest-growing companies
| # | Company | Legal form | Revenue | Y/Y growth |
|---|---|---|---|---|
| 1 | sp. z o.o. | USD 42.79m | +1,613.9% y/y | |
| 2 | sp. z o.o. | USD 17.63m | +1,098.2% y/y | |
| 3 | S.A. | USD 9.04m | +936.8% y/y | |
| 4 | sp. z o.o. | USD 10.74m | +911.9% y/y | |
| 5 | sp. z o.o. | USD 204.57m | +863.9% y/y | |
| 6 | sp. z o.o. | USD 46.50m | +852.9% y/y | |
| 7 | sp. z o.o. | USD 16.35m | +841.2% y/y | |
| 8 | sp. z o.o. | USD 11.88m | +829.3% y/y | |
| 9 | sp. z o.o. | USD 35.09m | +792.7% y/y | |
| 10 | sp. z o.o. | USD 82.99m | +716.8% y/y |
Stock market
No companies from this industry are listed.
PKD codes in division 46
FAQ
The primary industry for 116,677 companies is wholesale trade, excluding motor vehicles. 39,312 entities have filed financial statements.
In 2024, 6,121 new companies with PKD 46 were registered. In all of 2023, there were 6,610 such companies.
In 2024, 306 companies with PKD 46 were deregistered. In all of 2023, there were 301 such companies.
In 2025, the median revenue for PKD 46 was USD 999.00k and the mean revenue was USD 9.37m, based on 27,946 financial statements. Averages and medians include only companies that file financial statements, excluding sole proprietorships.
Yes, in 2025, the median net profit was USD 20.35k, an improvement on 2024 (USD 16.59k). Among all 626 PKD divisions in Poland, it ranks 211th, putting it in the top 34%.
The most common legal form for PKD 46 is sp. z o.o., used by 61,053 companies in this industry (52.3% of the total). In second place is a sole proprietorship (47,754 companies, 40.9%), and in third place – sp. j. (3,652 companies, 3.1%).













