Manufacturing ·NAICS 339

NAICS 339 · IRS SOI 2023 · Census CBP

Miscellaneous Manufacturing - Industry Benchmarks

$73,917/yr average annual pay, with 2,704 SBA loans on record for NAICS 339.

6.9%
Net margin
558K
Workers employed
$73,917/yr
Avg payroll / employee
$1.9B
SBA lending, FY20–26

Data updated July 2026

The verdict · NAICS 339

Miscellaneous Manufacturing runs a 6.9% pre-tax net margin - below the national median - across 24K establishments employing 558K workers.

6.9%
Pre-tax net margin (IRS SOI)
558K
Workers employed (Census CBP)
$73,917/yr
Avg payroll / employee
$1.9B
SBA lending, FY20–26

Benchmarking Insights for Miscellaneous Manufacturing

Miscellaneous Manufacturing sits inside Manufacturing at a 6.9% net margin (below the national median), $236.9B in aggregate receipts across 105,647 returns, averaging $2.2B per establishment.

23,626 establishments employ 557,897 workers (23.6/location) at $73,917/yr average annual pay. California leads employment, followed by Texas and Florida.

Profit Margin

6.9%

Net income ÷ total receipts (IRS SOI)

Total Receipts

$236.9B

Annual revenue (IRS SOI)

Net Income

$16.3B

Pre-tax net income

Employment

557,897

Total employees (Census CBP)

Avg Payroll / Employee

$73,917/yr

Annual compensation

Establishments

23,626

Business locations

Release-over-release change

What changed from Census CBP 2022 to 2023

Employment increased by 1,322; establishment count decreased by 378. This comparison uses two published national Census County Business Patterns releases; suppressed fields are omitted rather than estimated.

Where each dollar of Miscellaneous Manufacturing revenue goes

Workforce scale

Miscellaneous Manufacturing margin vs national reference points

Miscellaneous Manufacturing net margin 23.0%
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
27,157 returns 26%

Margin: 6.8% · Receipts: $229.0B

Sole Proprietorship
78,490 returns 74%

Margin: 11.1% · Receipts: $7.8B

Financial Detail

Total Tax Returns Filed
105,647
Avg Receipts per Business
$2.2B
Annual Payroll (Total)
$41.2B
Avg Employees per Establishment
23.6

Sub-Industries

Industry Profit Margin
Medical Equipment and Supplies Manufacturing

NAICS 3391

7.5%
Other Miscellaneous Manufacturing

NAICS 3399

5.5%

Top States by Employment

State Employment
California 82,367
Texas 31,970
Florida 28,332
Minnesota 27,512
New York 27,014
Indiana 26,579
Pennsylvania 25,908
Ohio 23,916
Illinois 21,365
Massachusetts 17,991

Showing top 10 of 51 states

SBA Lending Activity

SBA FY2020–2026

SBA Loans Approved

2,704

Total Loan Volume

$1.9B

Avg Loan Size

$704K

Jobs Supported

29,398

Program Breakdown

7(a) 2,259 (84%)
504 445 (16%)

Top SBA Lender

The Huntington National Bank

218 loans in this industry

New Business Share

21.8% of borrowers were new/startup businesses

Annual Lending Trend (7 yrs)

2020
327
2021
478
2022
412
2023
397
2024
478
2025
545
2026
67

Frequently Asked Questions

What is the average revenue for Miscellaneous Manufacturing?
$236.9B in total annual receipts across all Miscellaneous Manufacturing businesses. Average per business: $2.2B.
How profitable is Miscellaneous Manufacturing?
6.9% net profit margin, below the national median.
How many businesses are in Miscellaneous Manufacturing?
23,626 business establishments. Together they employ 557,897 workers.
What is the average payroll per employee in Miscellaneous Manufacturing?
$73,917/yr average annual pay per employee. Businesses average 23.6 employees per establishment.
Which states have the most Miscellaneous Manufacturing employment?
California leads with 82,367 workers. Texas (31,970) and Florida (28,332) round out the top three.
How much SBA lending does Miscellaneous Manufacturing receive?
Miscellaneous Manufacturing businesses received 2,704 SBA loans totaling $1.9 billion between FY2020 and FY2026. The average loan size was $704K. These loans supported 29,398 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.

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 Miscellaneous 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 339 · 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.