NAICS 238390 Quarterly Industry Report
Other Building Finishing Contractors
Comprehensive industry research for valuation professionals, business owners, buyers, and lenders
NAICS Code: 238390Sector: Construction (23)Updated: Q1 2026
About This Report
This industry profile for Other Building Finishing Contractors (NAICS 238390) draws on data from the U.S. Census Bureau[5], Bureau of Labor Statistics[6], and SBA size standards database[7]. Published by Fair Market Value and updated quarterly, it provides valuation professionals, specialty finishing analysts, and building trades investors with current market data. All quantitative claims are sourced to publicly verifiable databases.
Industry Snapshot
Key metrics for the other building finishing contractors industry.
Industry Definition & Overview
Other Building Finishing Contractors (NAICS 238390) encompasses establishments primarily engaged in building finishing trade work not classified under drywall, insulation, painting, wall covering, flooring, tile, terrazzo, or finish carpentry per the U.S. Census Bureau[4]. Work performed includes new construction, additions, alterations, maintenance, and repairs. Activities include bathtub and countertop refinishing, metal cabinet and countertop installation, closet organizer systems, modular furniture assembly, concrete floor coating and staining, interior glazing and sealing, window shade and blind installation, drapery hardware mounting, and trade show exhibit construction.
Roughly 7,579 firms generate $11.1 billion in revenue with $4.2 billion in annual payroll per Census Bureau[5] economic survey data. Average hourly wages reach $34.85 per Bureau of Labor Statistics[6] data. Concrete floor coating specialists serve industrial, commercial, and residential garage markets with epoxy, polyaspartic, and polyurethane floor systems. Bathtub and countertop refinishing firms provide cost-effective alternatives to full replacement in residential and hospitality renovation projects. Closet and organizational system installers serve both residential custom closet markets and commercial storage applications.
Per the SBA Table of Size Standards[7], the size standard is $19 million in average annual receipts. Building codes and manufacturer application guidelines govern specialty coating, refinishing, and installation procedures. OSHA[8] construction safety standards under 29 CFR 1926 apply to all finishing activities, with chemical exposure from coating products, isocyanate-based spray finishes, and confined space ventilation requirements representing key safety concerns for specialty finishing trades. VOC emission limits set by EPA[9] and state air quality agencies regulate coating product formulations used in occupied building interiors.
What's Included in This Industry
- Bathtub and countertop refinishing
- Concrete floor coating and staining (epoxy, polyaspartic)
- Metal cabinet and countertop installation
- Closet organizer and storage system installation
- Modular furniture and partition assembly
- Window shade, blind, and drapery hardware installation
- Interior glazing, sealing, and caulking
- Trade show and exhibit booth construction
- Decorative concrete overlay application
- Specialty surface treatment and restoration
NAICS Classification Hierarchy
| Level | Description | Code |
|---|---|---|
| Sector | Construction | 23 |
| Subsector | Specialty Trade Contractors | 238 |
| Industry Group | Building Finishing Contractors | 2383 |
| NAICS Industry | Other Building Finishing Contractors | 23839 |
| National Industry | Other Building Finishing Contractors | 238390 |
Related NAICS Codes
| Code | Description | Relationship |
|---|---|---|
| 238310 | Drywall and Insulation Contractors | Drywall and Insulation Contractors perform wall and ceiling finishing work that precedes and complements the specialty finishing activities in this classification, with drywall surfaces, acoustical ceilings, and insulation installations providing the substrates that many specialty finishing contractors treat, coat, or cover |
| 238320 | Painting and Wall Covering Contractors | Painting and Wall Covering Contractors apply standard paints and wall coverings that overlap with the specialty coatings, decorative finishes, and surface treatments that firms in this classification perform, with the boundary between standard painting and specialty finishing defined by coating type and application technique |
| 238330 | Flooring Contractors | Flooring Contractors install resilient, carpet, and hardwood floor coverings that compete with the concrete floor coatings and decorative overlays that specialty finishing contractors in this classification apply, with material selection between conventional flooring and coating systems driven by use, budget, and aesthetics |
| 238350 | Finish Carpentry Contractors | Finish Carpentry Contractors install wood cabinets and millwork that shares interior finishing space with the metal cabinets, closet systems, and modular components that firms in this classification install, with project specifications determining whether wood or metal cabinetry and organizational systems are selected |
| 238340 | Tile and Terrazzo Contractors | Tile and Terrazzo Contractors install ceramic and stone finishes that complement the specialty surface treatments and coatings in this classification, with bathroom and kitchen renovation projects often combining tile work with bathtub refinishing or countertop resurfacing performed by specialty finishing firms |
| 236220 | Commercial and Institutional Building Construction | Commercial and Institutional Building Construction manages projects where specialty finishing contractors perform niche interior work including concrete floor coatings, modular partition assembly, and window treatment installation as part of the broader interior finish construction scope |
Geographic Concentration
Top states by share of national establishments.
| # | State | % Est. | Total Est. |
|---|---|---|---|
| 1 | California | 11.0% | 890 |
| 2 | Florida | 8.9% | 722 |
| 3 | Texas | 6.9% | 559 |
| 4 | New York | 5.5% | 442 |
| 5 | Illinois | 4.6% | 374 |
| 6 | Georgia | 3.8% | 304 |
| 7 | North Carolina | 3.5% | 280 |
| 8 | Pennsylvania | 3.3% | 269 |
| 9 | Ohio | 3.2% | 258 |
| 10 | Michigan | 3.2% | 255 |
% Of Establishments
0%
11%
Source: County Business Patterns, U.S. Census Bureau[2]
SBA Lending Summary
219
Total SBA Loans
$104.8M
Total Loan Volume
$479K
Average Loan Size
10 yrs
Average Loan Term
10.28%
Average Interest Rate
1,940
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[7], Other Building Finishing Contractors (NAICS 238390) has a size standard of $19 million in average annual receipts for federal contracting purposes. SBA lending programs[10] support equipment purchases, specialty tools, and working capital for qualifying finishing contractor firms. Eligible businesses can access SBA 7(a) loans[11] for working capital, equipment, and acquisition financing, while 504 loans[12] support major fixed-asset purchases including real estate and heavy machinery.
Top SBA Lenders
| # | Lender | Loans | Volume | Avg Loan |
|---|---|---|---|---|
| 1 | The Huntington National Bank | 28 | $13.0M | $464K |
| 2 | First Internet Bank of Indiana | 7 | $6.1M | $869K |
| 3 | Newtek Bank, National Association | 3 | $6.0M | $2.0M |
| 4 | Meridian Bank | 3 | $5.9M | $2.0M |
| 5 | Beacon Bank and Trust | 3 | $5.4M | $1.8M |
Frequently Asked Questions
Common questions about this industry.
What is NAICS 238390?
NAICS 238390 covers other building finishing contractors performing bathtub refinishing, concrete coatings, metal cabinets, closet systems, window treatments, and specialty surface work per the U.S. Census Bureau[4].
What is the SBA size standard for this classification?
The SBA size standard[7] is $19 million in average annual receipts, determining eligibility for federal small business contracting programs and SBA lending products.
How large is this industry?
Roughly 7,579 firms generate $11.1 billion in revenue with $4.2 billion in annual payroll per Census Bureau[5] economic survey data, with concrete floor coatings, bathtub refinishing, and closet system installation representing the most active market segments.
What is epoxy floor coating?
Epoxy floor coating applies a two-part resin system to prepared concrete surfaces to create a durable, chemical-resistant, and decorative floor finish per manufacturer application specifications, with epoxy systems serving industrial, commercial, and residential garage floor markets.
What safety concerns exist in specialty finishing?
OSHA[8] safety standards address chemical exposure from coating products including isocyanate-based spray finishes, with proper ventilation, respiratory protection, and skin protection required when applying specialty coatings in occupied or enclosed building spaces.
What is bathtub refinishing?
Bathtub refinishing applies a multi-coat spray finish over existing porcelain, fiberglass, or acrylic tub surfaces per industry techniques, providing a cost-effective alternative to full tub replacement in residential and hospitality renovation projects where plumbing reconfiguration is not desired.
What VOC regulations apply to finishing work?
EPA[9] and state air quality agencies set volatile organic compound content limits for coating products used in occupied building interiors, with low-VOC coating formulations increasingly specified on commercial projects meeting LEED and indoor air quality certification requirements.
What types of closet systems do contractors install?
Custom and prefabricated closet organizer systems including shelving, hanging rods, drawer units, and accessory storage components per Census Bureau[4] activity descriptions, with residential custom closet installation and commercial storage system assembly representing active market segments.
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]Bureau of Labor Statistics bls.gov
- [7]SBA Table of Size Standards sba.gov
- [8]OSHA osha.gov
- [9]EPA epa.gov
- [10]SBA lending programs sba.gov
- [11]SBA 7(a) loans sba.gov
- [12]504 loans sba.gov
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