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SG&A and headcount benchmarks by function and industry

One page per question. Each states the answer in a sentence, then shows it by industry and by named company, with the data as JSON.

Headcount by function, across industries

HR to employee ratio by industry

Across 6 industries and 60 named companies, HR is 4.1% to 13.8% of core SG&A headcount, median 9.1%. Observed HR staff run 11.1 to 73.2 per 1,000 employees, median 29.1 (about 2.91 per 100), a floor from public profiles rather than a full count. Job titles classified one by one; as of August 2026.

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IT staff to employee ratio by industry

Across 6 industries and 60 named companies, IT and digital is 1.5% to 17.5% of core SG&A headcount, median 9.0%. Observed IT and digital staff run 4.4 to 112.6 per 1,000 employees, median 28.5, a floor from public profiles rather than a full count. Job titles classified one by one; as of August 2026.

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Finance headcount benchmark by industry

Across 6 industries and 60 named companies, finance is 4.3% to 23.1% of core SG&A headcount, median 13.1%. Observed finance staff run 8.8 to 159.5 per 1,000 employees, median 41.3, a floor from public profiles rather than a full count. Job titles classified one by one; as of August 2026.

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Legal department size benchmark by industry

Across 6 industries and 60 named companies, legal and compliance is 0.8% to 5.5% of core SG&A headcount, median 2.7%. Observed legal and compliance staff run 1.2 to 33.2 per 1,000 employees, median 8.1, a floor from public profiles rather than a full count. Job titles classified one by one; as of August 2026.

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Marketing headcount benchmark by industry

Across 6 industries and 60 named companies, marketing is 2.4% to 47.8% of core SG&A headcount, median 12.4%. Observed marketing staff run 2.9 to 450.9 per 1,000 employees, median 45.2, a floor from public profiles rather than a full count. Job titles classified one by one; as of August 2026.

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Sales headcount benchmark by industry

Across 6 industries and 60 named companies, sales is 2.1% to 53.7% of core SG&A headcount, median 21.3%. Observed sales staff run 2.5 to 223.9 per 1,000 employees, median 76.3, a floor from public profiles rather than a full count. Job titles classified one by one; as of August 2026.

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Procurement headcount benchmark by industry

Across 5 industries and 50 named companies, sourcing and procurement is 3.7% to 20.0% of core SG&A headcount, median 11.4%. Observed sourcing and procurement staff run 8.2 to 101.8 per 1,000 employees, median 31.8, a floor from public profiles rather than a full count. Job titles classified one by one; as of August 2026.

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Facilities headcount benchmark by industry

Across 5 industries and 48 named companies, facilities and real estate is 0.3% to 5.7% of core SG&A headcount, median 1.9%. Observed facilities and real estate staff run 0.9 to 20.8 per 1,000 employees, median 7.0, a floor from public profiles rather than a full count. Job titles classified one by one; as of August 2026.

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Executive team size benchmark by industry

Across 6 industries and 60 named companies, CEO suite and business-unit leadership is 3.4% to 24.0% of core SG&A headcount, median 7.6%. Observed CEO suite and business-unit leadership staff run 6.0 to 86.6 per 1,000 employees, median 26.1, a floor from public profiles rather than a full count. Job titles classified one by one; as of August 2026.

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EH&S staffing ratio by industry

Across 5 industries and 48 named companies, EH&S and occupational health is 0.4% to 7.5% of core SG&A headcount, median 1.9%. Observed EH&S and occupational health staff run 0.4 to 21.0 per 1,000 employees, median 5.0, a floor from public profiles rather than a full count. Job titles classified one by one; as of August 2026.

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Filed spend, from 10-Ks

SG&A as a percentage of revenue by industry

Across 220 US public companies in 30 sectors, normalized SG&A runs 0.4% to 50.7% of revenue, median 15.5%. Among sectors with at least three filers, the heaviest is Apparel and footwear at a median of 37.4% and the leanest is Airlines, Airports & Air Services at 3.1%. From each company's latest 10-K; updated September 2026.

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Marketing and advertising spend as a percentage of revenue by industry

Across 133 US public companies in 27 sectors, disclosed advertising runs 0.1% to 37.5% of revenue, median 1.7%. Among sectors with at least three filers, the heaviest is Tobacco at a median of 10.9% and the leanest is Industrial - Distribution at 0.4%. From each company's latest 10-K; updated September 2026.

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R&D as a percentage of revenue by industry

Across 81 US public companies in 19 sectors, disclosed R&D runs 0.1% to 23.6% of revenue, median 1.5%. Among sectors with at least three filers, the heaviest is Leisure at a median of 4.4% and the leanest is Packaging & Containers at 0.3%. From each company's latest 10-K; updated September 2026.

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By industry

Building products manufacturers

9 companies, 7,169 titles classified, as of July 2026.

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Tool & industrial manufacturers

7 companies, 5,962 titles classified, as of July 2026.

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Food & CPG companies

13 companies, 16,498 titles classified, as of July 2026.

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Toy & game companies

9 companies, 15,736 titles classified, as of August 2026.

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Apparel & footwear companies

12 companies, 11,845 titles classified, as of August 2026.

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B2B software companies

10 companies, 8,383 titles classified, as of August 2026.

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