Profit Margin
9.6%
Net income ÷ total receipts (IRS SOI)
Manufacturing ·NAICS 3159
NAICS 3159 · IRS SOI 2023 · Census CBP
Apparel Accessories and Other Apparel Manufacturing - Industry Benchmarks
$41,298/yr average annual pay, with 411 SBA loans on record for NAICS 3159.
- 9.6%
- Net margin
- 8K
- Workers employed
- $41,298/yr
- Avg payroll / employee
- $234M
- SBA lending, FY20–26
Data updated July 2026
The verdict · NAICS 3159
Apparel Accessories and Other Apparel Manufacturing runs a 9.6% pre-tax net margin - in line with the national median - across 729 establishments employing 8K workers.
- 9.6%
- Pre-tax net margin (IRS SOI)
- 8K
- Workers employed (Census CBP)
- $41,298/yr
- Avg payroll / employee
- $234M
- SBA lending, FY20–26
Benchmarking Insights for Apparel Accessories and Other Apparel Manufacturing
Apparel Accessories and Other Apparel Manufacturing sits inside Manufacturing at a 9.6% net margin (in line with the national median), $3.5B in aggregate receipts across 1,974 returns, averaging $1.8B per establishment.
729 establishments employ 7,925 workers (10.9/location) at $41,298/yr average annual pay. California leads employment, followed by Florida and New York.
Total Receipts
$3.5B
Annual revenue (IRS SOI)
Net Income
$340.3M
Pre-tax net income
Employment
7,925
Total employees (Census CBP)
Avg Payroll / Employee
$41,298/yr
Annual compensation
Establishments
729
Business locations
Release-over-release change
What changed from Census CBP 2022 to 2023
Employment decreased by 1,168; establishment count increased by 16. This comparison uses two published national Census County Business Patterns releases; suppressed fields are omitted rather than estimated.
Where each dollar of Apparel Accessories and Other Apparel Manufacturing revenue goes
Workforce scale
Apparel Accessories and Other Apparel Manufacturing margin vs national reference points
Apparel Accessories and Other Apparel Manufacturing net margin 32.1%
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
1,974 returns 100%
Margin: 9.6% · Receipts: $3.5B
Financial Detail
- Total Tax Returns Filed
- 1,974
- Avg Receipts per Business
- $1.8B
- Annual Payroll (Total)
- $327.3M
- Avg Employees per Establishment
- 10.9
Sub-Industries
| Industry | Profit Margin |
|---|---|
| Apparel Accessories and Other Apparel Manufacturing NAICS 31599 | N/A |
Top States by Employment
| State | Employment |
|---|---|
| California | 895 |
| Florida | 682 |
| New York | 644 |
| Illinois | 252 |
| Missouri | 243 |
| Minnesota | 185 |
| Michigan | 175 |
| Washington | 168 |
| Ohio | 132 |
| Maryland | 91 |
Showing top 10 of 40 states
SBA Lending Activity
SBA FY2020–2026SBA Loans Approved
411
Total Loan Volume
$234M
Avg Loan Size
$569K
Jobs Supported
5,102
Program Breakdown
7(a) 358 (87%)
504 53 (13%)
Top SBA Lender
Newtek Bank, National Association
41 loans in this industry
New Business Share
20.2% of borrowers were new/startup businesses
Annual Lending Trend (7 yrs)
2020 44
2021 39
2022 63
2023 71
2024 79
2025 108
2026 7
Frequently Asked Questions
What is the average revenue for Apparel Accessories and Other Apparel Manufacturing?
$3.5B in total annual receipts across all Apparel Accessories and Other Apparel Manufacturing businesses. Average per business: $1.8B.
How profitable is Apparel Accessories and Other Apparel Manufacturing?
9.6% net profit margin, in line with the national median.
How many businesses are in Apparel Accessories and Other Apparel Manufacturing?
729 business establishments. Together they employ 7,925 workers.
What is the average payroll per employee in Apparel Accessories and Other Apparel Manufacturing?
$41,298/yr average annual pay per employee. Businesses average 10.9 employees per establishment.
Which states have the most Apparel Accessories and Other Apparel Manufacturing employment?
California leads with 895 workers. Florida (682) and New York (644) round out the top three.
How much SBA lending does Apparel Accessories and Other Apparel Manufacturing receive?
Apparel Accessories and Other Apparel Manufacturing businesses received 411 SBA loans totaling $234 million between FY2020 and FY2026. The average loan size was $569K. These loans supported 5,102 jobs at origination. Most lending (87%) 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: Apparel Accessories and Other Apparel Manufacturing reports a higher net margin than 81% of the 126 IRS-tracked industries at the same NAICS detail level. Its Census employment total exceeds 3% 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.
Benchmarking Apparel Accessories and Other Apparel Manufacturing
- Net margin: 9.6% vs sector. Browse Manufacturing
- 729 establishments, 7,925 workers. Payroll benchmarks
- 411 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 3159 · 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.