Wholesale Trade ·NAICS 4233

NAICS 4233 · IRS SOI 2023 · Census CBP

Lumber and Other Construction Materials Merchant Wholesalers - Industry Benchmarks

$79,808/yr average annual pay, with 914 SBA loans on record for NAICS 4233.

2.3%
Net margin
269K
Workers employed
$79,808/yr
Avg payroll / employee
$797M
SBA lending, FY20–26

Data updated July 2026

The verdict · NAICS 4233

Lumber and Other Construction Materials Merchant Wholesalers runs a 2.3% pre-tax net margin - significantly below average, typical of high-volume, low-margin sectors - across 18K establishments employing 269K workers.

2.3%
Pre-tax net margin (IRS SOI)
269K
Workers employed (Census CBP)
$79,808/yr
Avg payroll / employee
$797M
SBA lending, FY20–26

Benchmarking Insights for Lumber and Other Construction Materials Merchant Wholesalers

Lumber and Other Construction Materials Merchant Wholesalers sits inside Wholesale Trade at a 2.3% net margin (significantly below average, typical of high-volume, low-margin sectors), $113.1B in aggregate receipts across 13,114 returns, averaging $8.6B per establishment.

18,121 establishments employ 269,086 workers (14.8/location) at $79,808/yr average annual pay. Texas leads employment, followed by California and Florida.

Profit Margin

2.3%

Net income ÷ total receipts (IRS SOI)

Total Receipts

$113.1B

Annual revenue (IRS SOI)

Net Income

$2.5B

Pre-tax net income

Employment

269,086

Total employees (Census CBP)

Avg Payroll / Employee

$79,808/yr

Annual compensation

Establishments

18,121

Business locations

Release-over-release change

What changed from Census CBP 2022 to 2023

Employment increased by 2,969; establishment count increased by 179. This comparison uses two published national Census County Business Patterns releases; suppressed fields are omitted rather than estimated.

Where each dollar of Lumber and Other Construction Materials Merchant Wholesalers revenue goes

Workforce scale

Lumber and Other Construction Materials Merchant Wholesalers margin vs national reference points

Lumber and Other Construction Materials Merchant Wholesalers net margin 7.5%
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
13,114 returns 100%

Margin: 2.3% · Receipts: $113.1B

Financial Detail

Total Tax Returns Filed
13,114
Avg Receipts per Business
$8.6B
Annual Payroll (Total)
$21.5B
Avg Employees per Establishment
14.8

Sub-Industries

Industry Profit Margin
Brick, Stone, and Related Construction Material Merchant Wholesalers

NAICS 42332

N/A
Lumber, Plywood, Millwork, and Wood Panel Merchant Wholesalers

NAICS 42331

N/A
Other Construction Material Merchant Wholesalers

NAICS 42339

N/A
Roofing, Siding, and Insulation Material Merchant Wholesalers

NAICS 42333

N/A

Top States by Employment

State Employment
Texas 27,023
California 24,427
Florida 20,788
Pennsylvania 11,968
North Carolina 11,560
Georgia 11,312
Illinois 9,882
New Jersey 9,844
New York 9,168
Washington 8,858

Showing top 10 of 51 states

SBA Lending Activity

SBA FY2020–2026

SBA Loans Approved

914

Total Loan Volume

$797M

Avg Loan Size

$872K

Jobs Supported

7,576

Program Breakdown

7(a) 755 (83%)
504 159 (17%)

Top SBA Lender

U.S. Bank, National Association

38 loans in this industry

New Business Share

20.4% of borrowers were new/startup businesses

Annual Lending Trend (7 yrs)

2020
118
2021
155
2022
121
2023
119
2024
181
2025
200
2026
20

Frequently Asked Questions

What is the average revenue for Lumber and Other Construction Materials Merchant Wholesalers?
$113.1B in total annual receipts across all Lumber and Other Construction Materials Merchant Wholesalers businesses. Average per business: $8.6B.
How profitable is Lumber and Other Construction Materials Merchant Wholesalers?
2.3% net profit margin, significantly below average, typical of high-volume, low-margin sectors.
How many businesses are in Lumber and Other Construction Materials Merchant Wholesalers?
18,121 business establishments. Together they employ 269,086 workers.
What is the average payroll per employee in Lumber and Other Construction Materials Merchant Wholesalers?
$79,808/yr average annual pay per employee. Businesses average 14.8 employees per establishment.
Which states have the most Lumber and Other Construction Materials Merchant Wholesalers employment?
Texas leads with 27,023 workers. California (24,427) and Florida (20,788) round out the top three.
How much SBA lending does Lumber and Other Construction Materials Merchant Wholesalers receive?
Lumber and Other Construction Materials Merchant Wholesalers businesses received 914 SBA loans totaling $797 million between FY2020 and FY2026. The average loan size was $872K. These loans supported 7,576 jobs at origination. Most lending (83%) 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: Lumber and Other Construction Materials Merchant Wholesalers reports a higher net margin than 18% of the 126 IRS-tracked industries at the same NAICS detail level. Its Census employment total exceeds 61% 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 Lumber and Other Construction Materials Merchant Wholesalers

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 4233 · 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.