Manufacturing ·NAICS 31211

NAICS 31211 · IRS SOI (C corp) · Census CBP 2023

Soft Drink and Ice Manufacturing - Industry Benchmarks

$66,950/yr average annual pay, with 175 SBA loans on record for NAICS 31211.

1K
Establishments
89K
Workers employed
$66,950/yr
Avg payroll / employee
$100M
SBA lending, FY20–26

Data updated August 2026

The verdict · NAICS 31211

California leads Soft Drink and Ice Manufacturing activity nationally, across 1K establishments employing 89K workers. IRS SOI doesn't publish margin data at this NAICS level.

1K
Business establishments (Census)
89K
Workers employed (Census CBP)
$66,950/yr
Avg payroll / employee
$100M
SBA lending, FY20–26

Use Soft Drink and Ice Manufacturing's NAICS benchmark as a comparison point, not a forecast for one business.

Soft Drink and Ice Manufacturing is reported here with financial measures from IRS Statistics of Income and workforce measures from Census County Business Patterns. The page keeps those source systems distinct, shows unavailable fields rather than estimating them, and links the underlying industry context so readers can compare the same NAICS activity before interpreting a margin or payroll figure.

Source: IRS SOI (C corporation headline) and Census County Business Patterns 2023

Benchmarking Insights for Soft Drink and Ice Manufacturing

Soft Drink and Ice Manufacturing sits inside Manufacturing.

1,325 establishments employ 89,441 workers (67.5/location) at $66,950/yr average annual pay. California leads employment, followed by Texas and Florida.

Soft Drink and Ice Manufacturing sits in the 56th percentile for employment among 5-digit NAICS industries with reported data.

Employment

89,441

Total employees (Census CBP)

Avg Payroll / Employee

$66,950/yr

Annual compensation

Establishments

1,325

Business locations

Release-over-release change

What changed from Census CBP 2022 to 2023

Employment increased by 4,818; establishment count increased by 25. This comparison uses two published national Census County Business Patterns releases; suppressed fields are omitted rather than estimated.

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Workforce scale

Financial Detail

Annual Payroll (Total)
$6.0B
Avg Employees per Establishment
67.5

Sub-Industries

Industry Profit Margin
Bottled Water Manufacturing

NAICS 312112

N/A
Ice Manufacturing

NAICS 312113

N/A
Soft Drink Manufacturing

NAICS 312111

N/A

Top States by Employment

State Employment
California 12,463
Texas 9,072
Florida 6,932
Pennsylvania 5,277
New York 3,608
Illinois 3,434
New Jersey 3,339
North Carolina 3,319
Arizona 2,653
Indiana 2,648

Showing top 10 of 49 states

SBA Lending Activity

SBA FY2020–2026

SBA Loans Approved

175

Total Loan Volume

$100M

Avg Loan Size

$574K

Jobs Supported

2,049

Program Breakdown

7(a) 155 (89%)
504 20 (11%)

Top SBA Lender

The Huntington National Bank

16 loans in this industry

New Business Share

32.0% of borrowers were new/startup businesses

Annual Lending Trend (7 yrs)

2020
21
2021
35
2022
24
2023
29
2024
23
2025
40
2026
3

Frequently Asked Questions

How many businesses are in Soft Drink and Ice Manufacturing?
1,325 business establishments. Together they employ 89,441 workers.
What is the average payroll per employee in Soft Drink and Ice Manufacturing?
$66,950/yr average annual pay per employee. Businesses average 67.5 employees per establishment.
Which states have the most Soft Drink and Ice Manufacturing employment?
California leads with 12,463 workers. Texas (9,072) and Florida (6,932) round out the top three.
How much SBA lending does Soft Drink and Ice Manufacturing receive?
Soft Drink and Ice Manufacturing businesses received 175 SBA loans totaling $100 million between FY2020 and FY2026. The average loan size was $574K. These loans supported 2,049 jobs at origination. Most lending (89%) came through the SBA 7(a) program.

Nationwide industries with similar benchmark drivers

Two IRS/Census peer sets for Soft Drink and Ice Manufacturing, both at NAICS level 5 and excluding this code so the neighborhoods are not self-links.

According to Census County Business Patterns 2023, Soft Drink and Ice Manufacturing ranks #242 of 551 U.S. industries at the 5-digit NAICS level by total employment.

Read with this industry: Industry employment trends · Manufacturing · Rankings

Disclaimer: Public IRS/Census data, not financial or tax advice. See our full disclaimer.

Sources: IRS Statistics of Income (SOI) Business Tax Statistics · Census Bureau County Business Patterns 2023

NAICS 31211 · CBP 2023 · IRS SOI

According to the U.S. Census Bureau, which released its 2023 County Business Patterns dataset in June 2025, PlainBizBench benchmarks 2,002 U.S. industries against Internal Revenue Service Statistics of Income data. See our methodology for the full compilation process.

Source: U.S. Census Bureau, County Business Patterns / SUSB Industry employment scale, payroll, and firm-size benchmarks · 2023

Every figure on PlainBizBench is rendered directly from federal source data, no number is typed in by an editor. This page aggregates profit-margin, payroll, entity-type, and SBA-lending benchmarks for this industry, live from the dataset. See our editorial standards & corrections policy, the methodology behind these numbers, or report a data error.

Disclaimer: Public IRS/Census data, not financial or tax advice. See our full disclaimer.