Manufacturing ·NAICS 3159

NAICS 3159 · IRS SOI 2013 (C corp) · Census CBP 2023

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 August 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

Use Apparel Accessories and Other Apparel Manufacturing's NAICS benchmark as a comparison point, not a forecast for one business.

Apparel Accessories and Other Apparel 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 2013 (C corporation headline) and Census County Business Patterns 2023

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.

Apparel Accessories and Other Apparel Manufacturing sits in the 3rd percentile for employment and the 83rd percentile for net margin among 4-digit NAICS industries with reported data.

Profit Margin

9.6%

Net income ÷ total receipts (IRS SOI)

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.

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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%/7%

Business Structure Breakdown

Per-entity IRS SOI tables at their own vintages, shares only when every row shares one year (never mix 2013/2017/2022 populations).

C Corporation SOI 2013
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 FY2020–2026

SBA 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

View SBA lending rankings →

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.

Nationwide industries with similar benchmark drivers

Two IRS/Census peer sets for Apparel Accessories and Other Apparel Manufacturing, both at NAICS level 4 and excluding this code so the neighborhoods are not self-links.

According to Census County Business Patterns 2023, Apparel Accessories and Other Apparel Manufacturing ranks #250 of 259 U.S. industries at the 4-digit NAICS level by total employment. According to IRS SOI 2013 IRS Statistics of Income, its reported pre-tax net margin ranks #21 of 126 at that same detail level.

Similar reported net margin

Nearest peer industries by ABS(IRS pre-tax margin) (9.6% here).

Foundries 9.5% Converted Paper Product Manufacturing 9.5% Agencies, Brokerages, and Other Insurance Related Activities 9.8%

Read with this industry: Understanding profit margins by industry · 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 3159 · CBP 2023 · IRS SOI 2013

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.