Wholesale of watches and jewellery (PKD 46.48.Z)
This subclass includes the wholesale of cut precious stones, whether natural, synthetic or reconstructed
Industry statistics (2025)
Number of companies
Companies
20,428
Companies (primary PKD)
627
Companies with financials
126
Business turnover
Legal structure
Legal formShare of companiesNumber of companies
- JDG58.4%366
- Sp. z o.o.34.9%219
- Sp. j.2.9%18
- Sp. k.2.6%16
- S.A.0.5%3
- Foundation0.3%2
- P.S.A.0.2%1
- Association0.2%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 101.27m | USD 2.49m | |
| 2 | sp. k. | USD 18.41m | USD 2.97m | |
| 3 | sp. k. | USD 12.45m | USD 1.36m | |
| 4 | sp. z o.o. | USD 8.88m | USD 633.12k | |
| 5 | sp. j. | USD 8.65m | USD 2.66m | |
| 6 | S.A. | USD 7.21m | USD 355.12k | |
| 7 | sp. z o.o. | USD 6.71m | USD 240.21k | |
| 8 | sp. z o.o. | USD 6.22m | USD -214.89k | |
| 9 | sp. j. | USD 6.03m | USD 39.73k | |
| 10 | sp. k. | USD 5.42m | USD 877.48k |
Fastest-growing companies
| # | Company | Legal form | Revenue | Y/Y growth |
|---|---|---|---|---|
| 1 | sp. z o.o. | USD 101.27m | +73.4% y/y | |
| 2 | sp. z o.o. | USD 1.62m | +51.1% y/y | |
| 3 | sp. z o.o. | USD 1.68m | +38.4% y/y | |
| 4 | sp. k. | USD 5.42m | +35.0% y/y | |
| 5 | sp. z o.o. | USD 3.68m | +25.5% y/y | |
| 6 | sp. k. | USD 12.45m | +25.2% y/y | |
| 7 | sp. z o.o. + limited partnership | USD 1.02m | +24.5% y/y | |
| 8 | sp. z o.o. | USD 1.70m | +20.0% y/y | |
| 9 | S.A. | USD 7.21m | +19.9% y/y | |
| 10 | sp. z o.o. | USD 6.71m | +19.2% y/y |
Stock market
No companies from this industry are listed.
Related PKD codes in division 46
FAQ
The primary industry for 627 companies is wholesale of watches and jewellery. 126 entities have filed financial statements.
So far in 2026, 22 new companies with PKD 46.48.Z have been registered. In all of 2025, there were 19 such companies.
So far in 2026, 5 companies with PKD 46.48.Z have been deregistered. In all of 2025, there were 7 such companies.
In 2025, the median revenue for PKD 46.48.Z was USD 490.85k and the mean revenue was USD 3.16m, based on 75 financial statements. Averages and medians include only companies that file financial statements, excluding sole proprietorships.
Yes, in 2025, the median net profit was USD 9.93k, down from 2024 (USD 16.71k). Among all 678 industries in Poland, PKD 46.48.Z ranks 331st, putting it in the top 49%.
The most common legal form for PKD 46.48.Z is a sole proprietorship, used by 366 companies in this industry (58.4% of the total). In second place is sp. z o.o. (219 companies, 34.9%), and in third place – sp. j. (18 companies, 2.9%).

