NAICS 238160 Quarterly Industry Report
Roofing Contractors
Comprehensive industry research for valuation professionals, business owners, buyers, and lenders
NAICS Code: 238160Sector: Construction (23)Updated: Q1 2026
About This Report
This industry profile for Roofing Contractors (NAICS 238160) draws on data from the U.S. Census Bureau[5], Bureau of Labor Statistics[8], NRCA, and SBA size standards database[6]. Published by Fair Market Value and updated quarterly, it provides valuation professionals, roofing trade analysts, and specialty construction investors with current market data. All quantitative claims are sourced to publicly verifiable databases.
Industry Definition & Overview
Roofing Contractors (NAICS 238160) encompasses establishments primarily engaged in roofing work including installation, repair, and maintenance per the U.S. Census Bureau[4]. Work performed includes new roof construction, reroofing, roof repair, and roof treatment through coating or painting. Skylight installation by roofing specialists and gutter installation as part of roofing projects are also included. Materials installed range from asphalt shingles and metal roofing panels to single-ply membranes, built-up roofing, and tile or slate systems.
Roughly 23,394 firms operating 23,690 locations employ 201,727 workers generating $40.9 billion in revenue with $12.1 billion in annual payroll per Census Bureau[5] economic survey data. Residential reroofing driven by storm damage and aging roof replacement accounts for a major share of industry volume, while commercial roofing contractors install membrane and metal systems on flat and low-slope commercial buildings. National Roofing Contractors Association (NRCA) represents over 3,700 member companies spanning all 50 states. Large commercial roofing firms self-perform multiple system types, while many residential roofers specialize in shingle installation and storm damage repair.
Per the SBA Table of Size Standards[6], the size standard is $19 million in average annual receipts. International Building Code (IBC) and International Residential Code (IRC) establish minimum roof design and material requirements adopted by most U.S. jurisdictions. OSHA[7] construction safety standards under 29 CFR 1926 apply to all roofing operations, with fall protection (Subpart M) representing the most frequently cited safety standard in the roofing industry. NRCA publishes the Roofing Manual, which provides installation guidelines for all major roofing system types. State contractor licensing requirements vary, with many states requiring specific roofing contractor licenses and proof of insurance for residential and commercial roofing work.
What's Included in This Industry
- Asphalt shingle roof installation and replacement
- Commercial single-ply membrane roofing (TPO, EPDM, PVC)
- Built-up roofing (BUR) and modified bitumen systems
- Metal roof panel and standing seam installation
- Tile, slate, and specialty steep-slope roofing
- Roof coating, painting, and restoration
- Gutter, downspout, and roof drainage installation
- Roof insulation and vapor barrier installation
- Storm damage repair and emergency roof service
- Green roof and cool roof system installation
NAICS Classification Hierarchy
| Level | Description | Code |
|---|---|---|
| Sector | Construction | 23 |
| Subsector | Specialty Trade Contractors | 238 |
| Industry Group | Foundation, Structure, and Building Exterior Contractors | 2381 |
| NAICS Industry | Roofing Contractors | 23816 |
| National Industry | Roofing Contractors | 238160 |
Related NAICS Codes
| Code | Description | Relationship |
|---|---|---|
| 238170 | Siding Contractors | Siding Contractors install exterior wall cladding that meets roofing at eave, soffit, and fascia transitions, with siding and roofing contractors coordinating edge details and flashing installations at the wall-to-roof interface to maintain continuous weather protection across the building envelope |
| 238150 | Glass and Glazing Contractors | Glass and Glazing Contractors install skylights that penetrate the roof membrane requiring flashing coordination between glazing and roofing trades, with skylight curb construction and membrane termination details representing critical waterproofing interfaces between these two building envelope specialties |
| 238190 | Other Foundation, Structure, and Building Exterior Contractors | Other Foundation, Structure, and Building Exterior Contractors install waterproofing and sheet metal flashing that interfaces with roofing systems at parapets, penetrations, and wall transitions, with proper integration of waterproofing membranes and roof flashings preventing water intrusion at these critical junctions |
| 238130 | Framing Contractors | Framing Contractors build the roof structure including rafters, trusses, and sheathing that roofing contractors cover with finished roofing materials, with roof framing geometry, sheathing type, and ventilation details directly determining the roofing system installation approach |
| 238220 | Plumbing, Heating, and Air-Conditioning Contractors | Plumbing, Heating, and Air-Conditioning Contractors install HVAC units, exhaust fans, and plumbing vents that penetrate the roof membrane requiring coordination with roofing contractors to maintain waterproof seals around each mechanical penetration point |
| 236220 | Commercial and Institutional Building Construction | Commercial and Institutional Building Construction manages projects where roofing contractors work as specialty subcontractors, with commercial general contractors scheduling roof system installation within the overall building envelope and interior finish construction sequence |
Geographic Concentration
Top states by share of national establishments.
| # | State | % Est. | Total Est. |
|---|---|---|---|
| 1 | California | 11.5% | 2,926 |
| 2 | Texas | 9.6% | 2,442 |
| 3 | Florida | 8.7% | 2,215 |
| 4 | Illinois | 4.0% | 1,026 |
| 5 | Washington | 3.9% | 990 |
| 6 | Colorado | 3.6% | 920 |
| 7 | Ohio | 3.6% | 908 |
| 8 | Pennsylvania | 3.4% | 876 |
| 9 | New York | 3.3% | 838 |
| 10 | North Carolina | 3.2% | 816 |
% Of Establishments
0%
11%
Source: County Business Patterns, U.S. Census Bureau[2]
SBA Lending Summary
426
Total SBA Loans
$194.6M
Total Loan Volume
$457K
Average Loan Size
10 yrs
Average Loan Term
10.42%
Average Interest Rate
4,455
Jobs Supported
Source: SBA 7(a) Program Data, U.S. Small Business Administration — FY 2025[3]
Key Insight: Per the SBA Table of Size Standards[6], Roofing Contractors (NAICS 238160) has a size standard of $19 million in average annual receipts for federal contracting purposes. SBA lending programs[9] support equipment purchases, vehicle fleets, and working capital for qualifying roofing construction firms. Eligible businesses can access SBA 7(a) loans[10] for working capital, equipment, and acquisition financing, while 504 loans[11] support major fixed-asset purchases including real estate and heavy machinery.
Top SBA Lenders
| # | Lender | Loans | Volume | Avg Loan |
|---|---|---|---|---|
| 1 | Live Oak Banking Company | 13 | $16.4M | $1.3M |
| 2 | Readycap Lending, LLC | 24 | $14.2M | $593K |
| 3 | The Huntington National Bank | 43 | $12.4M | $288K |
| 4 | First Internet Bank of Indiana | 9 | $10.7M | $1.2M |
| 5 | Northeast Bank | 38 | $7.8M | $206K |
Frequently Asked Questions
Common questions about this industry.
What is the NAICS code for roofing contractors?
NAICS 238160 covers roofing contractors performing roof installation, repair, coating, and gutter work per the U.S. Census Bureau[4], including both residential shingle and commercial membrane roofing systems.
What is the SBA size standard for roofing contractors?
The SBA size standard[6] is $19 million in average annual receipts, determining eligibility for federal small business contracting programs and SBA lending products.
How large is the roofing contracting industry?
Roughly 23,394 firms employ 201,727 workers generating $40.9 billion in revenue per Census Bureau[5] economic survey data, with residential reroofing and commercial membrane installation representing the two primary market segments.
What is the most common OSHA citation for roofers?
OSHA[7] fall protection standards under 29 CFR 1926 Subpart M represent the most frequently cited safety standard in roofing, with roofers working at roof edges and on steep slopes required to use guardrails, safety nets, or personal fall arrest systems.
What industry association represents roofing contractors?
NRCA (National Roofing Contractors Association) founded in 1886 represents over 3,700 member companies across all 50 states, providing technical manuals, safety programs, workforce training, and industry advocacy for roofing professionals.
What types of commercial roofing systems exist?
Single-ply membranes (TPO, EPDM, PVC), built-up roofing (BUR), modified bitumen, metal panels, and spray polyurethane foam represent the primary commercial systems per NRCA Roofing Manual classifications, with system selection based on building use, climate, slope, and lifecycle cost analysis.
How does storm damage affect the roofing industry?
Hail, wind, and hurricane damage generate major residential reroofing demand per insurance industry claims data, with storm restoration work creating seasonal and geographic surges in roofing contractor activity that attract both local firms and traveling storm restoration companies.
What building codes govern roof construction?
International Building Code (IBC) and International Residential Code (IRC) establish minimum roof design requirements per building code adoption by most U.S. jurisdictions, with wind uplift resistance, fire rating, and energy performance standards determining material specifications and installation methods.
Sources & References
Government datasets and editorial sources used in this report.
- [1]U.S. Census Bureau, Economic Census census.gov
- [2]U.S. Census Bureau, County Business Patterns census.gov
- [3]U.S. Small Business Administration, SBA 7(a) Loan Program Data data.sba.gov
- [4]U.S. Census Bureau census.gov
- [5]Census Bureau data.census.gov
- [6]SBA Table of Size Standards sba.gov
- [7]OSHA osha.gov
- [8]Bureau of Labor Statistics bls.gov
- [9]SBA lending programs sba.gov
- [10]SBA 7(a) loans sba.gov
- [11]504 loans sba.gov
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