Wholesale of solid, liquid and gaseous fuels and related products (PKD 46.81.Z)
This subclass includes wholesale trade of fossil fuels, low-emission or zero-emission fuels, lubricants and oils, for example:
- charcoal, hard coal, coke, firewood, wood pellets or biomass pellets, heavy gasoline,
- crude oil, crude petroleum, diesel oil, petrol, fuel oil, heating oil, kerosene, biofuels, recycled carbon fuels, synthetic fuels in blended or pure form,
- liquefied petroleum gas (LPG), liquefied natural gas (LNG), butane and propane and their derivatives in bio-based and renewable forms, in blends or in pure form,
- lubricating oils and greases, petroleum refinery products.
This subclass excludes:
- wholesale of hydrogen, classified in 46.85.B.
Industry statistics (2025)
Number of companies
Companies
6,442
Companies (primary PKD)
963
Companies with financials
155
Business turnover
Legal structure
Legal formShare of companiesNumber of companies
- JDG71.9%692
- Sp. z o.o.24.3%234
- Sp. j.1.6%15
- S.A.1.1%11
- Sp. k.0.7%7
- P.S.A.0.1%1
- Cooperative0.1%1
- Other0.1%1
Financial results
The calculation excludes new companies that pull financial results down. Only firms with a filing in the previous year are included, so market trends are easier to read.
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 6.65bn | USD 51.83m | |
| 2 | S.A. | USD 3.00bn | USD 7.19m | |
| 3 | sp. z o.o. | USD 2.88bn | USD -20.36m | |
| 4 | sp. z o.o. | USD 478.85m | USD 30.55m | |
| 5 | S.A. | USD 452.57m | USD 3.44m | |
| 6 | sp. z o.o. | USD 356.23m | USD 17.30m | |
| 7 | sp. z o.o. | USD 339.85m | USD 2.29m | |
| 8 | sp. z o.o. | USD 286.33m | USD 19.22m | |
| 9 | sp. z o.o. | USD 223.08m | USD 6.21m | |
| 10 | sp. z o.o. | USD 211.27m | USD 8.36m |
Fastest-growing companies
| # | Company | Legal form | Revenue | Y/Y growth |
|---|---|---|---|---|
| 1 | sp. z o.o. | USD 356.23m | +216.3% y/y | |
| 2 | S.A. | USD 131.92m | +98.2% y/y | |
| 3 | sp. z o.o. | USD 72.50m | +62.4% y/y | |
| 4 | sp. z o.o. | USD 339.85m | +35.8% y/y | |
| 5 | S.A. | USD 33.03m | +35.3% y/y | |
| 6 | sp. z o.o. | USD 11.41m | +19.1% y/y | |
| 7 | S.A. | USD 180.85m | +12.9% y/y | |
| 8 | sp. z o.o. | USD 36.04m | +12.1% y/y | |
| 9 | sp. z o.o. | USD 84.29m | +9.9% y/y | |
| 10 | sp. z o.o. | USD 32.13m | +9.6% y/y |
Stock market
No companies from this industry are listed.
Related PKD codes in division 46
FAQ
The primary industry for 963 companies is wholesale of solid, liquid and gaseous fuels and related products. 155 entities have filed financial statements.
So far in 2026, 89 new companies with PKD 46.81.Z have been registered. In all of 2025, there were 93 such companies.
So far in 2026, 13 companies with PKD 46.81.Z have been deregistered. In all of 2025, there were 2 such companies.
In 2025, the median revenue for PKD 46.81.Z was USD 6.38m and the mean revenue was USD 133.49m, based on 134 financial statements. Averages and medians include only companies that file financial statements, excluding sole proprietorships.
Yes, in 2025, the median net profit was USD 69.04k, an improvement on 2024 (USD 64.29k). Among all 678 industries in Poland, PKD 46.81.Z ranks 43rd, putting it in the top 6.3%.
The most common legal form for PKD 46.81.Z is a sole proprietorship, used by 692 companies in this industry (71.9% of the total). In second place is sp. z o.o. (234 companies, 24.3%), and in third place – sp. j. (15 companies, 1.6%).















