Ratios and Definitions

Contractor Type
  Associated NAICS Codes
Industrial & Nonresidential
236210 Industrial Building Construction
236220 Commercial and Institutional Building Construction
Heavy & Highway
237110 Water and Sewer Line and Related Structures Construction
237120 Oil and Gas Pipeline and Related Structures Construction
237130 Power and Communication Line and Related Structures Construction
237310 Highway, Street, and Bridge Construction
237990 Other Heavy and Civil Engineering Construction
Specialty Trade
238110 Poured Concrete Foundation and Structure Contractors
238120 Structural Steel and Precast Concrete Contractors
238130 Framing Contractors
238140 Masonry Contractors
238150 Glass and Glazing Contractors
238160 Roofing Contractors
238170 Siding Contractors
238190 Other Foundation, Structure, and Building Exterior Contractors
238210 Electrical Contractors
238220 Plumbing, Heating, and Air‐Conditioning Contractors
238290 Other Building Equipment Contractors
238310 Drywall and Insulation Contractors
238320 Painting and Wall Covering Contractors
238330 Flooring Contractors
238340 Tile and Terrazzo Contractors
238350 Finish Carpentry Contractors
238390 Other Building Finishing Contractors
238910 Site Preparation Contractors
238990 All Other Specialty Trade Contractors
561621 Security Systems Services (except Locksmiths)
562910 Environmental Remediation Services
Residential Construction
236115 New Single‐Family Housing Construction (Except Operative Builders)
236116 New Multifamily Housing Construction (Except Operative Builders)
236117 New Housing Operative Builders
236118 Residential Remodelers
Size All size references refer to annual revenue.
Best in Class Best in Class refers to the top 25% of all participants, based on a composite ranking of the following:
  • Return on Assets
  • Return on Equity
  • Fixed Asset Ratio
  • Debt to Equity
  • Working Capital Turnover

If you have any questions, contact Mike Elek at melek@cfma.org or 609-945-2412, ext. 232.

For technical questions, please contact Matthew Chaffin at mchaffin@industryinsights.com or 614.389.2100, ext. 115.

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