Accommodation and Food Services — Industry Benchmarks

When you read the financial profile for Accommodation and Food Services, the number only becomes actionable when paired with scale. This industry sits inside the broader Accommodation and Food Services sector and reports N/A of aggregate annual receipts. Owners comparing their own books should read the margin as a midpoint — smaller operators typically run several points below the aggregate because fixed overhead (rent, software, insurance) consumes a larger share of lower revenue bases. Treat the industry figure as a ceiling calibrated by businesses that have already achieved operating leverage.

Labor economics tell the second half of the story. Census CBP shows 5,018 active establishments employing 26,333 workers, averaging 5.3 employees per location and paying $38,652/yr per employee annually. Florida leads the geographic distribution of employment, with California and Texas rounding out the top three concentrations. Headcount density matters because thin-margin industries only clear the cash-flow bar when establishments reach the staffing level where fixed costs amortize — a useful cross-check against the margin line above.

Capital access is the third lens. SBA 7(a) and 504 approvals for this industry totaled 642 loans worth $763 million between FY2020 and FY2025, supporting 3,549 jobs at origination. The average ticket size — $1188K — signals the typical capital gap operators bridge when expanding. Live Oak Banking Company ranks as the most active SBA lender serving this NAICS code. Use this alongside the IRS and Census figures to decide whether your own plan should target operational efficiency, workforce expansion, or financed growth.