The aim of this article is to present and assess key aspects of the economic situation of transport and warehousing enterprises. The article begins with a presentation of the external conditions of the enterprises’ operations, followed by an assessment of their material performance, revenue and financial results, and profitability. Current assets, their dynamics and structure, the level of financial liquidity and enterprise investments are also assessed. The article concludes with a concise assessment of the economic situation.

The article contains the basic principles of operation of state physical reserves. The motive for taking up this topic was a synthetic presentation of this system, explaining its adaptation to the conditions of a market economy (especially in the years 1990–1995). During this period, extensive research was carried out and the experience of other European Union member states was used. The results of research were used to prepare the Act on State Reserves and Mandatory Fuel Stocks, which entered into force in 1996 and remained in force until 2021. Many examples of the active use of reserves in solving various economic problems were presented. The article also reflects the process of adapting the system of operating reserves and mandatory stocks to the standards in force in the European Union. The following fragments of the text contain the characteristics of the functioning of the reserves in the second decade of the 21st century. The text ends with a synthetic description of the functioning of the Government Agency of Strategic Reserves. Its operations have generated millions of losses in recent years. The positive experiences of the Material Reserves Agency were negated and the historical continuity of the rational operation of the reserves was interrupted. The text contains several examples of this.  

The article contains a presentation of a significant issue, namely the changes in the structure and rate of change of current assets, as well as logistics processes. They were caused by two global events: COVID-19 pandemic and Russia's invasion of Ukraine. In the article, the development of rate of current assets' change and their structure in the Polish enterprises in the period between January 2019 and September 2022 were presented. Within this timeframe, current assets have increased by over PLN 700 billion (increase of 64%) and they amounted to PLN 1.8 trillion as at 30 September 2022. The structure of current assets has changed – a significant increase of inventory was observed, and its structure clearly indicates a change in enterprises' goals to short-term. Changes in the logistics processes have transpired. Disruptions in supply were an impulse to increase inventory, especially that of material stock. Storage potential has increased – enterprises, including those from the logistics sector, dispose of ca. 24 million of sq. meters of warehouse space, with an annual increase of ca. 2 million sq. meters. A dynamic growth of e-commerce sector has been observed, what also contributes to changes in the functioning of transportation and storage industries.