Profit Margin
5.2%
Net income ÷ total receipts (IRS SOI)
Manufacturing ·NAICS 3152
NAICS 3152 · IRS SOI 2023 · Census CBP
Cut and Sew Apparel Manufacturing - Industry Benchmarks
$41,694/yr average annual pay, with 261 SBA loans on record for NAICS 3152.
- 5.2%
- Net margin
- 48K
- Workers employed
- $41,694/yr
- Avg payroll / employee
- $189M
- SBA lending, FY20–26
Data updated July 2026
The verdict · NAICS 3152
Cut and Sew Apparel Manufacturing runs a 5.2% pre-tax net margin - below the national median - across 3K establishments employing 48K workers.
- 5.2%
- Pre-tax net margin (IRS SOI)
- 48K
- Workers employed (Census CBP)
- $41,694/yr
- Avg payroll / employee
- $189M
- SBA lending, FY20–26
Benchmarking Insights for Cut and Sew Apparel Manufacturing
Cut and Sew Apparel Manufacturing sits inside Manufacturing at a 5.2% net margin (below the national median), $39.5B in aggregate receipts across 6,904 returns, averaging $5.7B per establishment.
3,430 establishments employ 47,582 workers (13.9/location) at $41,694/yr average annual pay. California leads employment, followed by New York and New Jersey.
Total Receipts
$39.5B
Annual revenue (IRS SOI)
Net Income
$2.0B
Pre-tax net income
Employment
47,582
Total employees (Census CBP)
Avg Payroll / Employee
$41,694/yr
Annual compensation
Establishments
3,430
Business locations
Release-over-release change
What changed from Census CBP 2022 to 2023
Employment decreased by 4,725; establishment count decreased by 394. This comparison uses two published national Census County Business Patterns releases; suppressed fields are omitted rather than estimated.
Where each dollar of Cut and Sew Apparel Manufacturing revenue goes
Workforce scale
Cut and Sew Apparel Manufacturing margin vs national reference points
Cut and Sew Apparel Manufacturing net margin 17.2%
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
6,904 returns 100%
Margin: 5.2% · Receipts: $39.5B
Financial Detail
- Total Tax Returns Filed
- 6,904
- Avg Receipts per Business
- $5.7B
- Annual Payroll (Total)
- $2.0B
- Avg Employees per Establishment
- 13.9
Sub-Industries
| Industry | Profit Margin |
|---|---|
| Cut and Sew Apparel Contractors NAICS 31521 | N/A |
| Men’s and Boys’ Cut and Sew Apparel Manufacturing NAICS 31522 | N/A |
| Other Cut and Sew Apparel Manufacturing NAICS 31528 | N/A |
| Women’s, Girls’, and Infants’ Cut and Sew Apparel Manufacturing NAICS 31524 | N/A |
Top States by Employment
| State | Employment |
|---|---|
| California | 16,603 |
| New York | 4,181 |
| New Jersey | 2,217 |
| Pennsylvania | 1,892 |
| Tennessee | 1,213 |
| Illinois | 1,096 |
| Maryland | 766 |
| Georgia | 657 |
| Oregon | 438 |
| Minnesota | 408 |
Showing top 10 of 49 states
SBA Lending Activity
SBA FY2020–2026SBA Loans Approved
261
Total Loan Volume
$189M
Avg Loan Size
$724K
Jobs Supported
3,617
Program Breakdown
7(a) 219 (84%)
504 42 (16%)
Top SBA Lender
Newtek Bank, National Association
24 loans in this industry
New Business Share
17.2% of borrowers were new/startup businesses
Annual Lending Trend (7 yrs)
2020 34
2021 32
2022 29
2023 43
2024 55
2025 58
2026 10
Frequently Asked Questions
What is the average revenue for Cut and Sew Apparel Manufacturing?
$39.5B in total annual receipts across all Cut and Sew Apparel Manufacturing businesses. Average per business: $5.7B.
How profitable is Cut and Sew Apparel Manufacturing?
5.2% net profit margin, below the national median.
How many businesses are in Cut and Sew Apparel Manufacturing?
3,430 business establishments. Together they employ 47,582 workers.
What is the average payroll per employee in Cut and Sew Apparel Manufacturing?
$41,694/yr average annual pay per employee. Businesses average 13.9 employees per establishment.
Which states have the most Cut and Sew Apparel Manufacturing employment?
California leads with 16,603 workers. New York (4,181) and New Jersey (2,217) round out the top three.
How much SBA lending does Cut and Sew Apparel Manufacturing receive?
Cut and Sew Apparel Manufacturing businesses received 261 SBA loans totaling $189 million between FY2020 and FY2026. The average loan size was $724K. These loans supported 3,617 jobs at origination. Most lending (84%) 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.
How this ranks: Cut and Sew Apparel Manufacturing reports a higher net margin than 49% of the 126 IRS-tracked industries at the same NAICS detail level. Its Census employment total exceeds 18% of that same 259-industry cohort. Calculated by ranking this industry's reported value against every other industry at the same NAICS digit-level, not the whole dataset: comparing a 6-digit detail industry to a 2-digit sector would mix incompatible scales.
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.
- Urban Transit Systems 47,318
- Junior Colleges 48,056
- Support Activities for Rail Transportation 49,372
Benchmarking Cut and Sew Apparel Manufacturing
- Net margin: 5.2% vs sector. Browse Manufacturing
- 3,430 establishments, 47,582 workers. Payroll benchmarks
- 261 SBA loans on record. SBA lending 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 3152 · 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.
Read our methodology - how this data is sourced, computed, and verified.
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.