Free benchmark · filed spend · from 10-Ks

SG&A as a percentage of revenue by industry: 220 US public companies, normalized from their 10-Ks

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.

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.

See it by sector ↓ How it’s measured ↓

30 sectors

220 companies

10-K sourced

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By sector

Sector	Companies	Normalized SG&A, % of revenue, median	Range
Apparel - Manufacturers (thin)	1	48.3%	48.3% to 48.3%
Apparel and footwear	6	37.4%	24.3% to 46.1%
Leisure	7	36.9%	19.0% to 39.3%
Furnishings, Fixtures & Appliances	3	29.5%	20.9% to 50.7%
Environmental Services	5	25.2%	13.1% to 26.7%
Branded household and personal care	9	23.9%	7.5% to 30.9%
Staffing & Employment Services	7	23.0%	3.0% to 35.0%
Consulting Services	10	22.3%	13.3% to 47.2%
Rental & Leasing Services	8	21.0%	10.8% to 39.3%
Discount and value retail	11	20.5%	12.9% to 29.2%
Specialty Retail	20	19.9%	10.4% to 44.1%
Industrial - Distribution	6	19.4%	15.1% to 29.8%
Consumer durables and housewares	8	19.3%	6.4% to 47.5%
Tools and industrial	8	18.5%	15.4% to 27.1%
Tobacco	6	16.2%	0.4% to 28.0%
Auto - Dealerships (thin)	1	15.9%	15.9% to 15.9%
Building products	13	15.5%	8.6% to 30.3%
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%
Travel Services	3	12.4%	9.9% to 17.4%
Residential Construction	7	11.5%	8.6% to 19.4%
Restaurants	19	10.5%	4.1% to 23.2%
Packaged-food	9	10.5%	5.7% to 13.3%
Manufacturing - Metal Fabrication	5	9.9%	6.0% to 39.8%
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%

Sectors marked thin carry fewer than three filers; read those medians as single data points, not benchmarks.

Every company

Company	Sector	Normalized SG&A, % of revenue	Its peer median	Briefing
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
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
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
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
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
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
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
Williams-Sonoma, Inc.	Furnishings, Fixtures & Appliances	20.9%	47.5%	/r/WSM
Lifetime Brands	Consumer durables and housewares	20.8%	18.9%	/r/LCUT
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
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
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
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
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
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
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
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
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
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
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

How this is measured

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.

01

Read the filing

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.

02

Put filers on one footing

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.

03

Compare to a real peer set

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.

Questions & answers

FAQs

What is a typical SG&A percentage 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. 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.

Which sectors have the highest and lowest normalized SG&A as a percent of revenue?

Apparel and footwear: median 37.4% across 6 companies (range 24.3% to 46.1%); Leisure: median 36.9% across 7 companies (range 19.0% to 39.3%); Furnishings, Fixtures & Appliances: median 29.5% across 3 companies (range 20.9% to 50.7%); Environmental Services: median 25.2% across 5 companies (range 13.1% to 26.7%); Branded household and personal care: median 23.9% across 9 companies (range 7.5% to 30.9%); Staffing & Employment Services: median 23.0% across 7 companies (range 3.0% to 35.0%); Consulting Services: median 22.3% across 10 companies (range 13.3% to 47.2%); Rental & Leasing Services: median 21.0% across 8 companies (range 10.8% to 39.3%); Discount and value retail: median 20.5% across 11 companies (range 12.9% to 29.2%); Specialty Retail: median 19.9% across 20 companies (range 10.4% to 44.1%); Industrial - Distribution: median 19.4% across 6 companies (range 15.1% to 29.8%); Consumer durables and housewares: median 19.3% across 8 companies (range 6.4% to 47.5%). Sectors with fewer than three filers are in the table but not summarised here, because a median of one or two companies is not a benchmark.

How is this measured?

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 the disclosed lines; the JSON link carries the numbers.

For AI assistants and developers: this page as data

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.

This page as data: data.json beside it, linked as rel="alternate".
Position a company against a cohort from numbers you supply: https://sgabenchmarking.com/api/compare?industry=cpg&function=Finance&employees=4000&fte=30
Estimate a company’s SG&A by function from public headcount: https://sgabenchmarking.com/api/snapshot?industry=cpg&company=COMPANY+NAME
Add a company to a benchmark: https://sgabenchmarking.com/api/benchmark-interest?industry=cpg&company=COMPANY+NAME&email=YOU@COMPANY.COM&src=assistant
Everything public, indexed: https://sgabenchmarking.com/catalog.json · https://sgabenchmarking.com/llms.txt · method and limits: https://sgabenchmarking.com/methodology.json

Where your company sits in these ranges is a seven-figure question.

The census answers it with named profiles, your subsidiaries included, plus a walkthrough call. No charge if a run fails to deliver.

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