Wholesale trade (PKD division 46)
This section covers wholesale trade in physical goods, carried out on own account or on commission, relating both to domestic and international wholesale trade (import/export), including via the Internet. Wholesale trade on own account means holding the goods being traded until ownership is transferred to the purchaser. In the case of transit trade, the agent owns the goods during their transit. Both wholesale trade and transit trade are classified in the same way (in the relevant subclasses of groups 46.2 to 46.9). This section covers commission wholesale trade (classified in the relevant subclasses of group 46.1), specialised wholesale trade (classified in the relevant subclasses of groups 46.2 to 46.8) and non-specialised wholesale trade (classified in 46.90.Z); the exception is subclass 46.39.Z, as it covers non-specialised wholesale trade in food, beverages and tobacco. The rules for defining specialised and non-specialised wholesale activities are described in the methodological rules for the classification.
This division also includes:
- wholesale trade of motor vehicles (including motorcycles) and parts, equipment and accessories therefor,
- transit trade activities.
This division excludes:
- electricity trading, classified in 35.15.Z,
- trading in gaseous fuels for energy purposes through the network system, classified in 35.23.Z,
- renting and leasing of goods, classified in the relevant subclasses of section 77,
- packing of solid goods and bottling of liquid or gaseous goods, including with mixing and filtering on commission, classified in 82.92.Z.
Industry statistics (2025)
Number of companies
Business turnover
Legal structure
- JDG49.3%90,943
- Sp. z o.o.43.0%79,269
- Sp. j.3.3%6,087
- Sp. k.2.4%4,447
- Cooperative0.6%1,084
- S.A.0.5%863
- Other0.4%713
- P.S.A.0.2%318
- Foundation0.1%195
- Association0.0%72
- Sp. p.0.0%4
Financial results
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 6.65bn | USD 51.83m | |
| 3 | sp. z o.o. | USD 4.56bn | USD 280.52m | |
| 4 | S.A. | USD 3.36bn | USD 115.43m | |
| 5 | sp. z o.o. | USD 3.25bn | USD 119.97m | |
| 6 | S.A. | USD 3.12bn | USD 33.72m | |
| 7 | sp. z o.o. | USD 3.01bn | USD 25.87m | |
| 8 | S.A. | USD 3.00bn | USD 7.19m | |
| 9 | sp. z o.o. | USD 2.88bn | USD -20.36m | |
| 10 | sp. z o.o. | USD 2.16bn | USD 15.79m |
Fastest-growing companies
| # | Company | Legal form | Revenue | Y/Y growth |
|---|---|---|---|---|
| 1 | sp. z o.o. | USD 24.14m | +1,784.2% y/y | |
| 2 | sp. z o.o. | USD 42.79m | +1,613.9% y/y | |
| 3 | sp. z o.o. | USD 17.63m | +1,098.2% y/y | |
| 4 | sp. z o.o. | USD 13.46m | +1,028.3% y/y | |
| 5 | sp. z o.o. | USD 10.74m | +911.9% y/y | |
| 6 | sp. z o.o. | USD 204.57m | +863.9% y/y | |
| 7 | sp. z o.o. | USD 46.50m | +852.9% y/y | |
| 8 | sp. z o.o. | USD 16.35m | +841.2% y/y | |
| 9 | sp. z o.o. | USD 11.88m | +829.3% y/y | |
| 10 | sp. z o.o. | USD 8.15m | +807.1% y/y |
Stock market
49 companies from this industry are listed.
| Company | Ticker | Market | Price | Change | Market cap |
|---|---|---|---|---|---|
| CAR | GPW Main Market | PLN 993.00 | -0.30% | USD 3.52bn | |
| APR | GPW Main Market | PLN 28.45 | -10.82% | USD 929.03m | |
| NEU | GPW Main Market | PLN 703.00 | +0.29% | USD 815.97m | |
| SNT | GPW Main Market | PLN 338.40 | -2.65% | USD 721.56m | |
| ABE | GPW Main Market | PLN 153.40 | -2.17% | USD 620.80m | |
| TAR | GPW Main Market | PLN 117.50 | +0.43% | USD 333.32m | |
| TOA | GPW Main Market | PLN 10.30 | +0.19% | USD 190.65m | |
| EUR | GPW Main Market | PLN 4.98 | +0.04% | USD 173.33m | |
| ACT | GPW Main Market | PLN 47.00 | +0.75% | USD 165.68m | |
| FRO | GPW Main Market | PLN 29.30 | +1.03% | USD 155.60m | |
| MRC | GPW Main Market | PLN 59.60 | +1.19% | USD 136.26m | |
| NTT | GPW Main Market | PLN 27.30 | +11.43% | USD 94.53m | |
| GRN | GPW Main Market | PLN 14.00 | 0.00% | USD 53.84m | |
| STF | GPW Main Market | PLN 8.90 | +0.45% | USD 38.94m | |
| S4E | NewConnect | PLN 89.00 | 0.00% | USD 38.65m | |
| BOW | GPW Main Market | PLN 6.98 | 0.00% | USD 34.05m | |
| PRO | NewConnect | PLN 8.50 | +1.80% | USD 24.21m | |
| INT | NewConnect | PLN 9.75 | 0.00% | USD 19.19m | |
| CDL | GPW Main Market | PLN 12.30 | +2.50% | USD 18.49m | |
| DIV | NewConnect | PLN 3.08 | +2.67% | USD 18.35m | |
| DEL | GPW Main Market | PLN 5.95 | -0.17% | USD 17.79m | |
| BIP | GPW Main Market | PLN 20.90 | -0.48% | USD 15.67m | |
| COS | NewConnect | PLN 0.40 | -0.50% | USD 15.53m | |
| FRB | NewConnect | PLN 4.40 | +3.29% | USD 13.20m |




























