Compabase

Non-specialised wholesale trade (PKD 46.90.Z)

This subclass includes the wholesale of a variety of goods without specific specialisation

  • activities of wholesale traders who do not take title to the goods they trade in, classified in the relevant subclasses of group 46.1. DIVISION 47 Retail trade

Retail trade activity is classified on the basis of the goods traded, not the mode of sale (in a shop, via the Internet, at stalls and markets, and the like).

Retail trade activity is divided into specialised (the relevant subclasses of groups 47.2 to 47.8) and non-specialised (the relevant subclasses of group 47.1).

Retail trade includes the retail sale of second-hand goods (subclasses 47.79.A, 47.79.B, 47.79.C). The above groups are further divided according to the range of products sold.

Intermediation in retail trade, which facilitates transactions between buyers and sellers for the purpose of ordering and/or delivering goods, carried out on commission, without taking title to the goods that are the subject of intermediation, is classified in group 47.9. All other retail-related activities, even if the retailer acts on behalf of third parties,

  • are classified in groups 47.1 to 47.8.

Retail trade includes the sale of goods known as consumer or retail goods. Accordingly, goods that are not usually sold at retail are excluded (for example, cereal grains, ores, industrial machinery). Downloads are also excluded (for example, books and films).

The rules for classifying specialised and non-specialised retail trade activities are described in point 3.3.5 of the principles for the construction of the Classification.

This subclass excludes:

  • activities of wholesale traders who do not take title to the goods they trade in, classified in the relevant subclasses of group 46.1.

Industry statistics (2025)

Number of companies

Companies
181,261
Companies (primary PKD)
28,534
Companies with financials
8,300

Business turnover

Legal structure

Legal formShare of companiesNumber of companies
  • Sp. z o.o.50.9%14,534
  • JDG41.1%11,732
  • Sp. j.3.8%1,072
  • Sp. k.2.6%731
  • S.A.0.6%158
  • Other0.3%94
  • P.S.A.0.2%55
  • Foundation0.1%42
  • Cooperative0.1%31
  • Association0.0%7

Financial results

Median revenue

Ranking

Median revenue compared with other PKD codes.

Top companies by revenue

#CompanyLegal formRevenueNet profit
1S.A.USD 4.30bnUSD 16.88m
2sp. z o.o.USD 3.25bnUSD 119.97m
3S.A.USD 2.15bnUSD 31.76m
4sp. z o.o.USD 2.11bnUSD 126.40m
5sp. z o.o.USD 973.41mUSD -5.88m
6S.A.USD 751.63mUSD 11.36m
7sp. z o.o.USD 738.78mUSD 22.65m
8S.A.USD 608.33mUSD 6.32m
9sp. z o.o.USD 449.13mUSD 10.24m
10sp. z o.o.USD 408.54mUSD 10.94m

Fastest-growing companies

#CompanyLegal formRevenueY/Y growth
1S.A.USD 9.04m+936.8% y/y
2sp. z o.o.USD 35.09m+792.7% y/y
3sp. z o.o.USD 5.90m+560.2% y/y
4sp. z o.o.USD 13.19m+531.5% y/y
5sp. z o.o.USD 10.60m+457.9% y/y
6sp. z o.o.USD 5.34m+436.1% y/y
7sp. j.USD 12.99m+426.3% y/y
8sp. z o.o.USD 10.72m+383.9% y/y
9sp. k.USD 10.14m+365.6% y/y
10sp. z o.o.USD 17.88m+356.2% y/y

Stock market

13 companies from this industry are listed.

CompanyTickerMarketPriceChangeMarket cap
ABEGPW Main MarketPLN 154.40-1.53%USD 624.84m
TOAGPW Main MarketPLN 10.24-0.39%USD 189.54m
EURGPW Main MarketPLN 5.00+0.40%USD 173.95m
ACTGPW Main MarketPLN 46.80+0.32%USD 164.97m
FROGPW Main MarketPLN 29.000.00%USD 154.01m
GRNGPW Main MarketPLN 13.95-0.36%USD 53.64m
PRONewConnectPLN 8.50+1.80%USD 24.21m
DELGPW Main MarketPLN 5.95-0.17%USD 17.79m
MLMNewConnectPLN 0.37-1.34%USD 7.97m
IBCNewConnectPLN 4.98+2.89%USD 3.75m
APLGPW Main MarketPLN 1.12+0.90%USD 918.96k
CMCNewConnectPLN 0.09+3.47%USD 272.98k
PCOGPW Main Market———

Related PKD codes in division 46

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