Manufacturing ·NAICS 315

NAICS 315 · IRS SOI 2023 · Census CBP

Apparel Manufacturing - Industry Benchmarks

$41,181/yr average annual pay, with 686 SBA loans on record for NAICS 315.

5.1%
Net margin
63K
Workers employed
$41,181/yr
Avg payroll / employee
$431M
SBA lending, FY20–26

Data updated July 2026

The verdict · NAICS 315

Apparel Manufacturing runs a 5.1% pre-tax net margin - below the national median - across 4K establishments employing 63K workers.

5.1%
Pre-tax net margin (IRS SOI)
63K
Workers employed (Census CBP)
$41,181/yr
Avg payroll / employee
$431M
SBA lending, FY20–26

Benchmarking Insights for Apparel Manufacturing

Apparel Manufacturing sits inside Manufacturing at a 5.1% net margin (below the national median), $52.0B in aggregate receipts across 9,116 returns, averaging $5.7B per establishment.

4,337 establishments employ 63,163 workers (14.6/location) at $41,181/yr average annual pay. California leads employment, followed by North Carolina and New York.

Profit Margin

5.1%

Net income ÷ total receipts (IRS SOI)

Total Receipts

$52.0B

Annual revenue (IRS SOI)

Net Income

$2.6B

Pre-tax net income

Employment

63,163

Total employees (Census CBP)

Avg Payroll / Employee

$41,181/yr

Annual compensation

Establishments

4,337

Business locations

Release-over-release change

What changed from Census CBP 2022 to 2023

Employment decreased by 7,152; establishment count decreased by 396. This comparison uses two published national Census County Business Patterns releases; suppressed fields are omitted rather than estimated.

Where each dollar of Apparel Manufacturing revenue goes

Workforce scale

Apparel Manufacturing margin vs national reference points

Apparel Manufacturing net margin 16.9%
Cross-industry median (5%)

p25/median/p75 = 3%/5%/8%

Business Structure Breakdown

How businesses in this industry are legally structured (IRS SOI)

C Corporation
9,116 returns 100%

Margin: 5.1% · Receipts: $52.0B

Financial Detail

Total Tax Returns Filed
9,116
Avg Receipts per Business
$5.7B
Annual Payroll (Total)
$2.6B
Avg Employees per Establishment
14.6

Sub-Industries

Industry Profit Margin
Apparel Accessories and Other Apparel Manufacturing

NAICS 3159

9.6%
Apparel Knitting Mills

NAICS 3151

3.5%
Cut and Sew Apparel Manufacturing

NAICS 3152

5.2%

Top States by Employment

State Employment
California 18,034
North Carolina 5,514
New York 4,928
New Jersey 2,697
Pennsylvania 2,504
Tennessee 1,910
Alabama 1,550
Illinois 1,351
Missouri 1,071
Maryland 857

Showing top 10 of 50 states

SBA Lending Activity

SBA FY2020–2026

SBA Loans Approved

686

Total Loan Volume

$431M

Avg Loan Size

$628K

Jobs Supported

8,802

Program Breakdown

7(a) 591 (86%)
504 95 (14%)

Top SBA Lender

Newtek Bank, National Association

65 loans in this industry

New Business Share

18.8% of borrowers were new/startup businesses

Annual Lending Trend (7 yrs)

2020
80
2021
71
2022
94
2023
117
2024
136
2025
171
2026
17

Frequently Asked Questions

What is the average revenue for Apparel Manufacturing?
$52.0B in total annual receipts across all Apparel Manufacturing businesses. Average per business: $5.7B.
How profitable is Apparel Manufacturing?
5.1% net profit margin, below the national median.
How many businesses are in Apparel Manufacturing?
4,337 business establishments. Together they employ 63,163 workers.
What is the average payroll per employee in Apparel Manufacturing?
$41,181/yr average annual pay per employee. Businesses average 14.6 employees per establishment.
Which states have the most Apparel Manufacturing employment?
California leads with 18,034 workers. North Carolina (5,514) and New York (4,928) round out the top three.
How much SBA lending does Apparel Manufacturing receive?
Apparel Manufacturing businesses received 686 SBA loans totaling $431 million between FY2020 and FY2026. The average loan size was $628K. These loans supported 8,802 jobs at origination. Most lending (86%) came through the SBA 7(a) program.

Comparable industry benchmarks

These links are calculated from the current national dataset. They are comparison paths, not recommendations or evidence that businesses operate alike.

Closest reported net margins

Same NAICS detail level, ordered by the smallest difference in reported IRS pre-tax margin.

Closest workforce scale

Same NAICS detail level, ordered by the smallest difference in reported Census employment.

Benchmarking Apparel Manufacturing

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 315 · Data year: 2023

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.