Manufacturing ·NAICS 3328

NAICS 3328 · IRS SOI 2023 · Census CBP

Coating, Engraving, Heat Treating, and Allied Activities - Industry Benchmarks

$59,236/yr average annual pay, with 417 SBA loans on record for NAICS 3328.

6.0%
Net margin
121K
Workers employed
$59,236/yr
Avg payroll / employee
$353M
SBA lending, FY20–26

Data updated July 2026

The verdict · NAICS 3328

Coating, Engraving, Heat Treating, and Allied Activities runs a 6.0% pre-tax net margin - below the national median - across 5K establishments employing 121K workers.

6.0%
Pre-tax net margin (IRS SOI)
121K
Workers employed (Census CBP)
$59,236/yr
Avg payroll / employee
$353M
SBA lending, FY20–26

Benchmarking Insights for Coating, Engraving, Heat Treating, and Allied Activities

Coating, Engraving, Heat Treating, and Allied Activities sits inside Manufacturing at a 6.0% net margin (below the national median), $12.9B in aggregate receipts across 2,843 returns, averaging $4.5B per establishment.

5,359 establishments employ 120,955 workers (22.6/location) at $59,236/yr average annual pay. California leads employment, followed by Ohio and Michigan.

Profit Margin

6.0%

Net income ÷ total receipts (IRS SOI)

Total Receipts

$12.9B

Annual revenue (IRS SOI)

Net Income

$772.4M

Pre-tax net income

Employment

120,955

Total employees (Census CBP)

Avg Payroll / Employee

$59,236/yr

Annual compensation

Establishments

5,359

Business locations

Release-over-release change

What changed from Census CBP 2022 to 2023

Employment increased by 2,938; establishment count decreased by 48. This comparison uses two published national Census County Business Patterns releases; suppressed fields are omitted rather than estimated.

Where each dollar of Coating, Engraving, Heat Treating, and Allied Activities revenue goes

Workforce scale

Coating, Engraving, Heat Treating, and Allied Activities margin vs national reference points

Coating, Engraving, Heat Treating, and Allied Activities net margin 20.0%
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
2,843 returns 100%

Margin: 6.0% · Receipts: $12.9B

Financial Detail

Total Tax Returns Filed
2,843
Avg Receipts per Business
$4.5B
Annual Payroll (Total)
$7.2B
Avg Employees per Establishment
22.6

Sub-Industries

Industry Profit Margin
Coating, Engraving, Heat Treating, and Allied Activities

NAICS 33281

N/A

Top States by Employment

State Employment
California 13,930
Ohio 11,585
Michigan 11,400
Texas 9,768
Illinois 7,900
Indiana 6,971
Wisconsin 6,544
Pennsylvania 5,710
Massachusetts 4,012
New York 3,719

Showing top 10 of 49 states

SBA Lending Activity

SBA FY2020–2026

SBA Loans Approved

417

Total Loan Volume

$353M

Avg Loan Size

$848K

Jobs Supported

5,303

Program Breakdown

7(a) 316 (76%)
504 101 (24%)

Top SBA Lender

U.S. Bank, National Association

20 loans in this industry

New Business Share

21.3% of borrowers were new/startup businesses

Annual Lending Trend (7 yrs)

2020
46
2021
90
2022
80
2023
53
2024
64
2025
73
2026
11

Frequently Asked Questions

What is the average revenue for Coating, Engraving, Heat Treating, and Allied Activities?
$12.9B in total annual receipts across all Coating, Engraving, Heat Treating, and Allied Activities businesses. Average per business: $4.5B.
How profitable is Coating, Engraving, Heat Treating, and Allied Activities?
6.0% net profit margin, below the national median.
How many businesses are in Coating, Engraving, Heat Treating, and Allied Activities?
5,359 business establishments. Together they employ 120,955 workers.
What is the average payroll per employee in Coating, Engraving, Heat Treating, and Allied Activities?
$59,236/yr average annual pay per employee. Businesses average 22.6 employees per establishment.
Which states have the most Coating, Engraving, Heat Treating, and Allied Activities employment?
California leads with 13,930 workers. Ohio (11,585) and Michigan (11,400) round out the top three.
How much SBA lending does Coating, Engraving, Heat Treating, and Allied Activities receive?
Coating, Engraving, Heat Treating, and Allied Activities businesses received 417 SBA loans totaling $353 million between FY2020 and FY2026. The average loan size was $848K. These loans supported 5,303 jobs at origination. Most lending (76%) 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: Coating, Engraving, Heat Treating, and Allied Activities reports a higher net margin than 59% of the 126 IRS-tracked industries at the same NAICS detail level. Its Census employment total exceeds 38% 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 Coating, Engraving, Heat Treating, and Allied Activities

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 3328 · 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.