Across 244 US public companies in 31 sectors, normalized SG&A runs 0.4% to 125.9% of revenue, median 15.9%. Among sectors with at least three filers, the heaviest is Furnishings, Fixtures & Appliances at a median of 40.1% and the leanest is Airlines, Airports & Air Services at 3.1%. From each company's latest 10-K; updated October 2026.
Normalized SG&A is reported SG&A less the disclosed lines that distort comparison: advertising, R&D, pension, stock-based compensation, restructuring and one-time items, plus logistics reclassed where filers park it in SG&A. Every adjustment is traceable to the filing.
| Sector | Companies | Normalized SG&A, % of revenue, median | Range |
|---|---|---|---|
| Apparel - Manufacturers (thin) | 2 | 46.5% | 44.6% to 48.3% |
| Furnishings, Fixtures & Appliances | 4 | 40.1% | 20.9% to 125.9% |
| Apparel and footwear | 6 | 37.4% | 24.3% to 46.1% |
| Leisure | 7 | 36.9% | 19.0% to 39.3% |
| Environmental Services | 8 | 25.6% | 7.8% to 76.6% |
| Branded household and personal care | 9 | 23.9% | 7.5% to 30.9% |
| Staffing & Employment Services | 9 | 23.0% | 3.0% to 35.7% |
| Consulting Services | 10 | 22.3% | 13.3% to 47.2% |
| Specialty Retail | 25 | 21.5% | 8.4% to 44.1% |
| Rental & Leasing Services | 8 | 21.0% | 10.8% to 39.3% |
| Discount and value retail | 12 | 20.6% | 12.9% to 29.2% |
| Aerospace parts & components manufacturers (thin) | 1 | 20.0% | 20.0% to 20.0% |
| Industrial - Distribution | 7 | 19.4% | 15.1% to 29.8% |
| Consumer durables and housewares | 10 | 19.3% | 6.4% to 47.5% |
| Tobacco | 7 | 19.0% | 0.4% to 28.0% |
| Tools and industrial | 8 | 18.5% | 15.4% to 27.1% |
| Building products | 14 | 17.2% | 8.6% to 30.3% |
| Auto - Dealerships (thin) | 1 | 15.9% | 15.9% to 15.9% |
| Conglomerates | 3 | 15.1% | 14.8% to 15.2% |
| Railroads | 5 | 14.6% | 13.3% to 20.5% |
| Renewable Utilities | 9 | 13.0% | 6.8% to 22.9% |
| Manufacturing - Metal Fabrication | 6 | 12.9% | 6.0% to 39.8% |
| Travel Services | 3 | 12.4% | 9.9% to 17.4% |
| Residential Construction | 9 | 10.8% | 7.1% to 19.4% |
| Packaged-food | 9 | 10.5% | 5.7% to 13.3% |
| Restaurants | 21 | 10.4% | 4.1% to 23.2% |
| Travel Lodging | 5 | 8.7% | 3.3% to 25.5% |
| Packaging & Containers | 9 | 8.0% | 4.8% to 20.0% |
| Aerospace & Defense | 9 | 7.8% | 4.5% to 13.6% |
| Steel | 5 | 7.5% | 3.8% to 19.6% |
| Airlines, Airports & Air Services | 3 | 3.1% | 2.4% to 3.3% |
| Company | Sector | Normalized SG&A, % of revenue | Its peer median | Fiscal year end | Briefing |
|---|---|---|---|---|---|
| Rh | Furnishings, Fixtures & Appliances | 125.9% | 32.0% | /r/RH | |
| Copart, Inc. | Environmental Services | 76.6% | 22.5% | /r/CPRT | |
| Bassett Furniture Industries, Incorporated | Furnishings, Fixtures & Appliances | 50.7% | 32.0% | /r/BSET | |
| Oxford Industries, Inc. | Apparel - Manufacturers | 48.3% | 38.0% | /r/OXM | |
| Ethan Allen | Consumer durables and housewares | 47.5% | 18.9% | /r/ETD | |
| Gartner, Inc. | Consulting Services | 47.2% | 20.4% | /r/IT | |
| Ralph Lauren Corporation | Apparel and footwear | 46.1% | 37.7% | /r/RL | |
| PVH Corp. | Apparel - Manufacturers | 44.6% | 38.0% | /r/PVH | |
| National Vision Holdings, Inc. | Specialty Retail | 44.1% | 23.3% | /r/EYE | |
| Levi Strauss & Co. | Apparel and footwear | 43.6% | 37.7% | /r/LEVI | |
| Sally Beauty Holdings, Inc. | Specialty Retail | 41.0% | 23.3% | /r/SBH | |
| NWPX Infrastructure, Inc. | Manufacturing - Metal Fabrication | 39.8% | 7.9% | /r/NWPX | |
| V.F. Corporation | Apparel and footwear | 39.6% | 37.7% | /r/VFC | |
| Build-A-Bear Workshop, Inc. | Leisure | 39.3% | 26.4% | /r/BBW | |
| Willis Lease Finance Corporation | Rental & Leasing Services | 39.3% | 13.7% | /r/WLFC | |
| Columbia Sportswear Company | Leisure | 37.7% | 26.4% | /r/COLM | |
| Funko, Inc. | Leisure | 37.2% | 26.4% | /r/FNKO | |
| YETI Holdings, Inc. | Leisure | 36.9% | 26.4% | /r/YETI | |
| Paychex, Inc. | Staffing & Employment Services | 35.7% | 23.0% | /r/PAYX | |
| Superior Group of Companies, Inc. | Apparel and footwear | 35.2% | 39.6% | /r/SGC | |
| Robert Half Inc. | Staffing & Employment Services | 35.0% | 23.0% | /r/RHI | |
| Petco Health and Wellness Company, Inc. | Specialty Retail | 34.0% | 23.3% | /r/WOOF | |
| AutoZone, Inc. | Specialty Retail | 33.0% | 23.3% | /r/AZO | |
| Acushnet Holdings Corp. | Leisure | 32.6% | 26.4% | /r/GOLF | |
| O'Reilly Automotive, Inc. | Specialty Retail | 31.6% | 23.3% | /r/ORLY | |
| Acme United Corporation | Branded household and personal care | 30.9% | 22.8% | /r/ACU | |
| WD-40 Company | Branded household and personal care | 30.8% | 22.8% | /r/WDFC | |
| MillerKnoll | Consumer durables and housewares | 30.7% | 18.9% | /r/MLKN | |
| Acuity | Building products | 30.3% | 15.5% | /r/AYI | |
| Upwork Inc. | Staffing & Employment Services | 30.2% | 23.0% | /r/UPWK | |
| SiteOne Landscape Supply, Inc. | Industrial - Distribution | 29.8% | 20.1% | /r/SITE | |
| La-Z-Boy Incorporated | Furnishings, Fixtures & Appliances | 29.5% | 47.5% | /r/LZB | |
| Helen of Troy | Consumer durables and housewares | 29.2% | 18.9% | /r/HELE | |
| Sprouts Farmers Market, Inc. | Discount and value retail | 29.2% | 20.2% | /r/SFM | |
| Arhaus, Inc. | Specialty Retail | 29.1% | 23.3% | /r/ARHS | |
| Kontoor Brands, Inc. | Apparel and footwear | 28.4% | 39.6% | /r/KTB | |
| Keurig Dr Pepper Inc. | Tobacco | 28.0% | 19.0% | /r/KDP | |
| Dollar Tree, Inc. | Discount and value retail | 27.9% | 20.2% | /r/DLTR | |
| Mastech Digital, Inc. | Staffing & Employment Services | 27.7% | 23.0% | /r/MHH | |
| Spectrum Brands Holdings, Inc. | Branded household and personal care | 27.5% | 22.8% | /r/SPB | |
| Cintas Corporation | Environmental Services | 27.2% | 22.5% | /r/CTAS | |
| RPM International Inc. | Branded household and personal care | 27.1% | 22.8% | /r/RPM | |
| Enerpac | Tools and industrial | 27.1% | 18.9% | /r/EPAC | |
| Rollins, Inc. | Environmental Services | 26.7% | 22.5% | /r/ROL | |
| MarineMax, Inc. | Specialty Retail | 26.4% | 11.3% | /r/HZO | |
| ICF International, Inc. | Consulting Services | 26.3% | 20.4% | /r/ICFI | |
| TransUnion | Consulting Services | 26.2% | 20.4% | /r/TRU | |
| Brady Corporation | Environmental Services | 26.0% | 22.5% | /r/BRC | |
| Albertsons Companies, Inc. | Discount and value retail | 25.7% | 20.2% | /r/ACI | |
| Janus International Group, Inc. | Manufacturing - Metal Fabrication | 25.6% | 7.9% | /r/JBI | |
| MGM Resorts International | Travel Lodging | 25.5% | 7.6% | /r/MGM | |
| Equifax Inc. | Consulting Services | 25.4% | 20.4% | /r/EFX | |
| Ecolab Inc. | Environmental Services | 25.2% | 22.5% | /r/ECL | |
| Dollar General Corporation | Discount and value retail | 25.2% | 20.2% | /r/DG | |
| H.B. Fuller | Building products | 25.1% | 15.5% | /r/FUL | |
| Fastenal Company | Industrial - Distribution | 24.8% | 20.1% | /r/FAST | |
| WillScot Holdings Corporation | Rental & Leasing Services | 24.8% | 13.7% | /r/WSC | |
| Deckers Outdoor Corporation | Apparel and footwear | 24.3% | 39.6% | /r/DECK | |
| Fair Isaac Corporation | Consulting Services | 24.3% | 20.4% | /r/FICO | |
| Coty Inc. | Branded household and personal care | 23.9% | 22.8% | /r/COTY | |
| Ollie's Bargain Outlet Holdings, Inc. | Discount and value retail | 23.8% | 20.2% | /r/OLLI | |
| Academy Sports and Outdoors, Inc. | Specialty Retail | 23.5% | 23.9% | /r/ASO | |
| Dine Brands Global, Inc. | Restaurants | 23.2% | 10.5% | /r/DIN | |
| Camping World Holdings, Inc. | Specialty Retail | 23.1% | 11.3% | /r/CWH | |
| Tractor Supply Company | Specialty Retail | 23.1% | 24.1% | /r/TSCO | |
| Kforce Inc. | Staffing & Employment Services | 23.0% | 27.7% | /r/KFRC | |
| Rockwell Automation, Inc. | Renewable Utilities | 22.9% | 13.7% | /r/ROK | |
| Ulta Beauty, Inc. | Specialty Retail | 22.6% | 24.1% | /r/ULTA | |
| Donaldson Company, Inc. | Environmental Services | 22.5% | 24.4% | /r/DCI | |
| Simpson Manufacturing | Building products | 22.3% | 15.5% | /r/SSD | |
| Boot Barn Holdings, Inc. | Specialty Retail | 22.0% | 24.1% | /r/BOOT | |
| MasterBrand | Building products | 22.0% | 15.5% | /r/MBC | |
| Hasbro, Inc. | Leisure | 21.9% | 32.6% | /r/HAS | |
| Snap-on | Tools and industrial | 21.8% | 18.9% | /r/SNA | |
| McGrath RentCorp | Rental & Leasing Services | 21.7% | 13.7% | /r/MGRC | |
| DICK'S Sporting Goods, Inc. | Specialty Retail | 21.5% | 24.1% | /r/DKS | |
| Graco | Tools and industrial | 21.5% | 18.9% | /r/GGG | |
| EquipmentShare.com Inc. | Rental & Leasing Services | 21.3% | 13.7% | /r/EQPT | |
| Xylem Inc. | Renewable Utilities | 21.3% | 13.7% | /r/XYL | |
| Chewy, Inc. | Specialty Retail | 21.2% | 24.1% | /r/CHWY | |
| Williams-Sonoma, Inc. | Furnishings, Fixtures & Appliances | 20.9% | 47.5% | /r/WSM | |
| Lifetime Brands | Consumer durables and housewares | 20.8% | 18.9% | /r/LCUT | |
| Worthington Enterprises | Building products | 20.8% | 15.5% | /r/WOR | |
| Five Below, Inc. | Discount and value retail | 20.8% | 20.2% | /r/FIVE | |
| W.W. Grainger, Inc. | Rental & Leasing Services | 20.6% | 13.7% | /r/GWW | |
| Brown-Forman Corporation | Tobacco | 20.5% | 19.0% | /r/BF-B | |
| The Chefs' Warehouse, Inc. | Discount and value retail | 20.5% | 20.4% | /r/CHEF | |
| Dover Corporation | Railroads | 20.5% | 13.3% | /r/DOV | |
| FTI Consulting, Inc. | Consulting Services | 20.4% | 24.3% | /r/FCN | |
| TriMas Corporation | Packaging & Containers | 20.0% | 9.6% | /r/TRS | |
| Walmart Inc. | Discount and value retail | 20.0% | 20.6% | /r/WMT | |
| AAR Corp. | Aerospace parts & components manufacturers | 20.0% | 13.0% | /r/AIR | |
| Stanley Black & Decker | Consumer durables and housewares | 19.8% | 18.9% | /r/SWK | |
| Kennametal | Tools and industrial | 19.6% | 18.9% | /r/KMT | |
| Reliance Steel & Aluminum Co. | Steel | 19.6% | 7.5% | /r/RS | |
| Ferguson plc | Industrial - Distribution | 19.5% | 20.5% | /r/FERG | |
| Installed Building Products, Inc. | Residential Construction | 19.4% | 11.5% | /r/IBP | |
| Applied Industrial Technologies, Inc. | Industrial - Distribution | 19.4% | 20.5% | /r/AIT | |
| Kelly Services, Inc. | Staffing & Employment Services | 19.3% | 27.7% | /r/KELYA | |
| Armstrong World | Building products | 19.3% | 15.5% | /r/AWI | |
| Target Corporation | Discount and value retail | 19.1% | 20.6% | /r/TGT | |
| Edgewell Personal Care Company | Branded household and personal care | 19.1% | 23.8% | /r/EPC | |
| The Coca-Cola Company | Tobacco | 19.0% | 19.0% | /r/KO | |
| SharkNinja, Inc. | Leisure | 19.0% | 32.6% | /r/SN | |
| Celsius Holdings, Inc. | Tobacco | 19.0% | 19.0% | /r/CELH | |
| Middleby | Consumer durables and housewares | 18.9% | 19.0% | /r/MIDD | |
| Masco | Building products | 18.9% | 15.5% | /r/MAS | |
| Wingstop Inc. | Restaurants | 18.4% | 10.5% | /r/WING | |
| Lowe's Companies, Inc. | Specialty Retail | 18.3% | 24.1% | /r/LOW | |
| Pool Corporation | Industrial - Distribution | 18.3% | 20.5% | /r/POOL | |
| Huron Consulting Group Inc. | Consulting Services | 18.0% | 24.3% | /r/HURN | |
| Energizer Holdings, Inc. | Branded household and personal care | 18.0% | 23.8% | /r/ENR | |
| CRA International, Inc. | Consulting Services | 18.0% | 24.3% | /r/CRAI | |
| The Home Depot, Inc. | Specialty Retail | 17.9% | 24.1% | /r/HD | |
| Greif, Inc. | Packaging & Containers | 17.4% | 9.6% | /r/GEF | |
| Toro | Consumer durables and housewares | 17.4% | 19.0% | /r/TTC | |
| Hilton Grand Vacations Inc. | Travel Services | 17.4% | 14.6% | /r/HGV | |
| Ingersoll Rand | Tools and industrial | 17.3% | 19.0% | /r/IR | |
| Lincoln Electric | Tools and industrial | 16.8% | 19.0% | /r/LECO | |
| Timken | Tools and industrial | 16.3% | 19.0% | /r/TKR | |
| Best Buy Co., Inc. | Specialty Retail | 16.2% | 24.1% | /r/BBY | |
| Apogee Enterprises, Inc. | Manufacturing - Metal Fabrication | 15.9% | 7.9% | /r/APOG | |
| America's Car-Mart, Inc. | Auto - Dealerships | 15.9% | 11.3% | /r/CRMT | |
| L.B. Foster Company | Railroads | 15.8% | 11.6% | /r/FSTR | |
| ManpowerGroup Inc. | Staffing & Employment Services | 15.7% | 27.7% | /r/MAN | |
| Gibraltar Industries | Building products | 15.5% | 15.9% | /r/ROCK | |
| Illinois Tool Works | Tools and industrial | 15.4% | 19.0% | /r/ITW | |
| Brunswick | Consumer durables and housewares | 15.4% | 19.0% | /r/BC | |
| Parker-Hannifin Corporation | Conglomerates | 15.2% | 14.7% | /r/PH | |
| Core & Main, Inc. | Industrial - Distribution | 15.1% | 20.5% | /r/CNM | |
| 3M Company | Conglomerates | 15.1% | 14.7% | /r/MMM | |
| WESCO International, Inc. | Industrial - Distribution | 15.1% | 20.5% | /r/WCC | |
| Carlisle Companies Incorporated | Conglomerates | 14.8% | 14.9% | /r/CSL | |
| A.O. Smith | Building products | 14.7% | 15.9% | /r/AOS | |
| Hubbell Incorporated | Renewable Utilities | 14.6% | 13.7% | /r/HUBB | |
| Honeywell International Inc. | Railroads | 14.6% | 13.3% | /r/HON | |
| Avery Dennison Corporation | Packaging & Containers | 14.5% | 9.6% | /r/AVY | |
| HEICO Corporation | Railroads | 14.4% | 11.6% | /r/HEI | |
| Malibu Boats, Inc. | Specialty Retail | 14.3% | 11.3% | /r/MBUU | |
| US Foods Holding Corp. | Discount and value retail | 14.3% | 20.6% | /r/USFD | |
| BJ's Wholesale Club Holdings, Inc. | Discount and value retail | 14.0% | 20.6% | /r/BJ | |
| Flexsteel | Consumer durables and housewares | 13.9% | 19.0% | /r/FLXS | |
| Broadridge Financial Solutions, Inc. | Consulting Services | 13.8% | 24.3% | /r/BR | |
| Otis Worldwide Corporation | Renewable Utilities | 13.7% | 14.2% | /r/OTIS | |
| LGI Homes, Inc. | Residential Construction | 13.7% | 10.8% | /r/LGIH | |
| Dutch Bros Inc. | Restaurants | 13.7% | 10.5% | /r/BROS | |
| Leonardo DRS, Inc. | Aerospace & Defense | 13.6% | 9.1% | /r/DRS | |
| The Procter & Gamble Company | Tobacco | 13.5% | 19.0% | /r/PG | |
| Toll Brothers, Inc. | Residential Construction | 13.4% | 10.8% | /r/TOL | |
| Westinghouse Air Brake Technologies Corporation | Railroads | 13.3% | 12.2% | /r/WAB | |
| McCormick | Packaged-food | 13.3% | 10.9% | /r/MKC | |
| Mondelez | Tobacco | 13.3% | 19.0% | /r/MDLZ | |
| Verisk Analytics, Inc. | Consulting Services | 13.3% | 24.3% | /r/VRSK | |
| Rush Enterprises, Inc. | Specialty Retail | 13.2% | 11.3% | /r/RUSHA | |
| Maximus, Inc. | Environmental Services | 13.1% | 24.4% | /r/MMS | |
| Clorox | Packaged-food | 13.1% | 10.9% | /r/CLX | |
| GE Vernova Inc. | Renewable Utilities | 13.0% | 14.2% | /r/GEV | |
| PriceSmart, Inc. | Discount and value retail | 12.9% | 20.6% | /r/PSMT | |
| Travel + Leisure Co. | Travel Services | 12.4% | 17.1% | /r/TNL | |
| BWX Technologies, Inc. | Aerospace & Defense | 12.3% | 9.1% | /r/BWXT | |
| Shake Shack Inc. | Restaurants | 12.2% | 10.5% | /r/SHAK | |
| LCI Industries | Specialty Retail | 12.0% | 11.3% | /r/LCII | |
| Papa John's International, Inc. | Restaurants | 11.9% | 10.5% | /r/PZZA | |
| Trex | Building products | 11.7% | 15.9% | /r/TREX | |
| Ryder System, Inc. | Rental & Leasing Services | 11.6% | 14.7% | /r/R | |
| The Wendy's Company | Restaurants | 11.6% | 10.5% | /r/WEN | |
| Century Communities, Inc. | Residential Construction | 11.5% | 10.8% | /r/CCS | |
| Penske Automotive Group, Inc. | Specialty Retail | 11.4% | 11.4% | /r/PAG | |
| El Pollo Loco Holdings, Inc. | Restaurants | 11.4% | 10.5% | /r/LOCO | |
| McDonald's Corporation | Restaurants | 11.3% | 10.5% | /r/MCD | |
| Boise Cascade Company | Rental & Leasing Services | 11.2% | 14.7% | /r/BCC | |
| Sonoco Products Company | Packaging & Containers | 11.2% | 11.2% | /r/SON | |
| J.M. Smucker | Packaged-food | 11.2% | 10.9% | /r/SJM | |
| General Mills | Packaged-food | 10.9% | 11.0% | /r/GIS | |
| Group 1 Automotive, Inc. | Specialty Retail | 10.9% | 11.5% | /r/GPI | |
| Green Brick Partners, Inc. | Residential Construction | 10.8% | 11.2% | /r/GRBK | |
| United Rentals, Inc. | Rental & Leasing Services | 10.8% | 14.7% | /r/URI | |
| Prestige Consumer Healthcare Inc. | Branded household and personal care | 10.7% | 23.8% | /r/PBH | |
| Asbury Automotive Group, Inc. | Specialty Retail | 10.7% | 11.5% | /r/ABG | |
| First Watch Restaurant Group, Inc. | Restaurants | 10.5% | 10.8% | /r/FWRG | |
| Portillo's Inc. | Restaurants | 10.5% | 10.8% | /r/PTLO | |
| Campbell's Company | Packaged-food | 10.5% | 11.0% | /r/CPB | |
| D.R. Horton, Inc. | Residential Construction | 10.5% | 11.2% | /r/DHI | |
| Lennox | Building products | 10.5% | 15.9% | /r/LII | |
| CAVA Group, Inc. | Restaurants | 10.4% | 10.8% | /r/CAVA | |
| Sonic Automotive, Inc. | Specialty Retail | 10.4% | 11.5% | /r/SAH | |
| Jack in the Box Inc. | Restaurants | 10.2% | 10.8% | /r/JACK | |
| Boyd Gaming Corporation | Travel Services | 9.9% | 17.1% | /r/BYD | |
| Power Solutions International, Inc. | Manufacturing - Metal Fabrication | 9.9% | 7.9% | /r/PSIX | |
| Red Robin Gourmet Burgers, Inc. | Restaurants | 9.8% | 10.8% | /r/RRGB | |
| Deere & Company | Renewable Utilities | 9.7% | 14.2% | /r/DE | |
| Ingredion | Packaged-food | 9.7% | 11.0% | /r/INGR | |
| Domino's Pizza, Inc. | Restaurants | 9.4% | 10.8% | /r/DPZ | |
| TransDigm Group Incorporated | Aerospace & Defense | 9.4% | 9.3% | /r/TDG | |
| Cummins Inc. | Renewable Utilities | 9.3% | 14.2% | /r/CMI | |
| Woodward, Inc. | Renewable Utilities | 9.2% | 14.2% | /r/WWD | |
| Patrick Industries | Building products | 9.2% | 15.9% | /r/PATK | |
| Kraft Heinz | Packaged-food | 9.0% | 11.0% | /r/KHC | |
| Advanced Drainage Systems | Building products | 8.8% | 15.9% | /r/WMS | |
| Wyndham Hotels & Resorts, Inc. | Travel Lodging | 8.8% | 7.6% | /r/WH | |
| Hyatt Hotels Corporation | Travel Lodging | 8.7% | 7.6% | /r/H | |
| PulteGroup, Inc. | Residential Construction | 8.6% | 11.6% | /r/PHM | |
| Owens Corning | Building products | 8.6% | 15.9% | /r/OC | |
| Conagra Brands | Packaged-food | 8.5% | 11.0% | /r/CAG | |
| Korn Ferry | Staffing & Employment Services | 8.4% | 27.7% | /r/KFY | |
| CarMax, Inc. | Specialty Retail | 8.4% | 11.5% | /r/KMX | |
| Metallus Inc. | Steel | 8.1% | 7.5% | /r/MTUS | |
| Graphic Packaging Holding Company | Packaging & Containers | 8.0% | 12.8% | /r/GPK | |
| Textron Inc. | Aerospace & Defense | 7.9% | 9.5% | /r/TXT | |
| ABM Industries Inc. | Environmental Services | 7.8% | 24.4% | /r/ABM | |
| Huntington Ingalls Industries, Inc. | Aerospace & Defense | 7.8% | 9.5% | /r/HII | |
| Silgan Holdings Inc. | Packaging & Containers | 7.6% | 12.8% | /r/SLGN | |
| Carpenter Technology Corporation | Steel | 7.5% | 8.1% | /r/CRS | |
| Reynolds Consumer Products Inc. | Branded household and personal care | 7.5% | 23.8% | /r/REYN | |
| ATI Inc. | Manufacturing - Metal Fabrication | 7.5% | 9.9% | /r/ATI | |
| Lennar Corporation | Residential Construction | 7.2% | 11.2% | /r/LEN | |
| KB Home | Residential Construction | 7.1% | 11.2% | /r/KBH | |
| Packaging Corporation of America | Packaging & Containers | 7.1% | 12.8% | /r/PKG | |
| RTX Corporation | Aerospace & Defense | 6.9% | 9.5% | /r/RTX | |
| AMETEK, Inc. | Renewable Utilities | 6.8% | 14.2% | /r/AME | |
| The Boeing Company | Aerospace & Defense | 6.8% | 9.5% | /r/BA | |
| The ONE Group Hospitality, Inc. | Restaurants | 6.5% | 10.8% | /r/STKS | |
| BJ's Restaurants, Inc. | Restaurants | 6.5% | 10.8% | /r/BJRI | |
| Whirlpool | Consumer durables and housewares | 6.4% | 19.0% | /r/WHR | |
| Cracker Barrel Old Country Store | Restaurants | 6.2% | 10.8% | /r/CBRL | |
| Bloomin' Brands, Inc. | Restaurants | 6.0% | 10.8% | /r/BLMN | |
| Insteel Industries, Inc. | Manufacturing - Metal Fabrication | 6.0% | 9.9% | /r/IIIN | |
| Hormel Foods | Packaged-food | 5.7% | 11.0% | /r/HRL | |
| Darden Restaurants, Inc. | Restaurants | 5.5% | 10.8% | /r/DRI | |
| Chipotle Mexican Grill, Inc. | Restaurants | 5.5% | 10.8% | /r/CMG | |
| Ball Corporation | Packaging & Containers | 5.2% | 12.8% | /r/BALL | |
| General Dynamics Corporation | Aerospace & Defense | 4.9% | 9.5% | /r/GD | |
| Crown Holdings, Inc. | Packaging & Containers | 4.8% | 12.8% | /r/CCK | |
| Howmet Aerospace Inc. | Aerospace & Defense | 4.5% | 9.5% | /r/HWM | |
| Steel Dynamics, Inc. | Steel | 4.2% | 8.1% | /r/STLD | |
| Brinker International, Inc. | Restaurants | 4.1% | 10.8% | /r/EAT | |
| Nucor Corporation | Steel | 3.8% | 8.1% | /r/NUE | |
| Marriott International, Inc. | Travel Lodging | 3.3% | 8.7% | /r/MAR | |
| American Airlines Group Inc. | Airlines, Airports & Air Services | 3.3% | 2.9% | /r/AAL | |
| Hilton Worldwide Holdings Inc. | Travel Lodging | 3.3% | 8.7% | /r/HLT | |
| United Airlines Holdings, Inc. | Airlines, Airports & Air Services | 3.1% | 3.0% | /r/UAL | |
| Insperity, Inc. | Staffing & Employment Services | 3.0% | 27.7% | /r/NSP | |
| Alaska Air Group, Inc. | Airlines, Airports & Air Services | 2.4% | 3.2% | /r/ALK | |
| Philip Morris International Inc. | Tobacco | 0.4% | 19.0% | /r/PM |
Three steps, the same for every company on the page. The long version, including what these numbers cannot tell you, is on how it’s measured and as data at methodology.json.
Every figure starts in the company's own 10-K or 10-Q: the SG&A line, and the notes where advertising, R&D, stock compensation and restructuring are disclosed.
Reported SG&A less those disclosed lines gives a residual overhead line that means the same thing at every company, so a filer that buries logistics in SG&A is not compared against one that does not.
Each company is measured against US-GAAP peers in its own sector, not a broad average. An undisclosed line is treated as absent, never as zero.
Across 244 US public companies in 31 sectors, normalized SG&A runs 0.4% to 125.9% of revenue, median 15.9%. Among sectors with at least three filers, the heaviest is Furnishings, Fixtures & Appliances at a median of 40.1% and the leanest is Airlines, Airports & Air Services at 3.1%. From each company's latest 10-K; updated October 2026. Normalized SG&A is reported SG&A less the disclosed lines that distort comparison: advertising, R&D, pension, stock-based compensation, restructuring and one-time items, plus logistics reclassed where filers park it in SG&A. Every adjustment is traceable to the filing.
Furnishings, Fixtures & Appliances runs heaviest, at a median of 40.1% of revenue across 4 filers. Airlines, Airports & Air Services runs leanest, at 3.1%. Then: Apparel and footwear 37.4%, Leisure 36.9%, Environmental Services 25.6%, Branded household and personal care 23.9%, Staffing & Employment Services 23.0%, Consulting Services 22.3%, Specialty Retail 21.5%, Rental & Leasing Services 21.0%. Sectors with fewer than three filers stay in the table but out of this ranking, because two companies do not make a benchmark.
Every figure starts in a company's own 10-K or 10-Q. Normalized SG&A is reported SG&A less the disclosed lines that distort comparison: advertising, R&D, pension, stock-based compensation, restructuring and one-time items, plus logistics reclassed where filers park it in SG&A. Every adjustment is traceable to the filing. Each company's briefing page shows its peer set and every line we took out. The full method is at https://sgabenchmarking.com/how-its-measured/.
Take your reported SG&A, subtract the same disclosed lines, and divide by revenue for the same year. Then read it against your own sector row rather than the all-company median. If you would rather we did it, add your company at the top of this page.
Every number here is available as JSON, and any company can be compared against these cohorts over plain HTTP. No key, no form. Each response also names the next step.
data.json beside it, linked as rel="alternate".https://sgabenchmarking.com/api/compare?industry=cpg&function=Finance&employees=4000&fte=30https://sgabenchmarking.com/api/snapshot?industry=cpg&company=COMPANY+NAMEhttps://sgabenchmarking.com/api/benchmark-interest?industry=cpg&company=COMPANY+NAME&email=YOU@COMPANY.COM&src=assistanthttps://sgabenchmarking.com/catalog.json · https://sgabenchmarking.com/llms.txt · method and limits: https://sgabenchmarking.com/methodology.json
SG&A Benchmarking