NAICS 314120 Quarterly Industry Report
Curtain and Linen Mills
Comprehensive industry research for valuation professionals, business owners, buyers, and lenders
NAICS Code: 314120Sector: 31Updated: Q1 2026
About This Report
This Fair Market Value industry report for NAICS 314120 provides business owners, acquirers, and financial advisors with data-driven valuation insights for the curtain and household linen sector, drawing on data from the U.S. Census Bureau[5] and SBA lending records. Additional data is drawn from Bureau of Labor Statistics[9].. The report aggregates transaction multiples, financial benchmarks, and market trends specific to NAICS 314120 establishments, supporting buy-sell agreements, succession planning, SBA-financed acquisitions, and litigation support engagements.
Industry Snapshot
Key metrics for the curtain and linen mills industry.
Industry Definition & Overview
Curtain and Linen Mills (NAICS 314120) encompasses establishments primarily engaged in manufacturing household textile products from purchased materials, including curtains, draperies, bed sheets, pillowcases, bedspreads, towels, tablecloths, blankets, and shower curtains. These products are manufactured on a stock or custom basis for sale to retailers, hospitality businesses, and institutional buyers. According to the U.S. Census Bureau[5], approximately 240 active establishments operate in this sector, employing over 22,000 workers and producing home textile products for both domestic consumption and export markets.
The industry serves distinct market segments including mass-market retail bedding and bath products, premium designer home textiles, and institutional linens for hotels, hospitals, and restaurants. Most SBA Office of Advocacy[6] notes that small manufacturers compete effectively through niche specialization in premium bedding, custom window treatments, and hospitality linen programs where design capability, quick-turn production, and domestic sourcing provide advantages over imported products.
Regulatory requirements include OSHA[7] workplace safety standards for cutting, sewing, and finishing equipment operation. Product safety standards administered by the Consumer Product Safety Commission govern flammability requirements for certain textile products. Environmental compliance under EPA[8] regulations addresses wastewater from finishing operations and waste management for fabric scrap materials. Labeling requirements under the Textile Fiber Products Identification Act mandate accurate fiber content and care instruction disclosure on all products sold to consumers.
What's Included in This Industry
- Valuation multiples benchmarked to curtain and household linen manufacturers
- Revenue and EBITDA trends for bedding, bath, and window treatment producers
- SBA lending data and financing terms for NAICS 314120
- Comparable transaction data from recent home textile M&A activity
- Industry risk factors including import competition and retail channel concentration
- Workforce composition and labor cost benchmarks for cutting and sewing operations
- Regional market analysis across domestic home textile production centers
- Customer channel analysis covering retail, hospitality, and institutional buyers
- Growth projections tied to housing and hospitality renovation trends
- Owner compensation and discretionary earnings benchmarks
NAICS Classification Hierarchy
| Level | Description | Code |
|---|---|---|
| Subsector | Textile Product Mills | 314 |
| Industry Group | Textile Furnishings Mills | 3141 |
| NAICS Industry | Curtain and Linen Mills | 31412 |
| National Industry | Curtain and Linen Mills | 314120 |
Related NAICS Codes
| Code | Description | Relationship |
|---|---|---|
| 314110 | Carpet and Rug Mills | Carpet and rug mills producing complementary home textile products that share retail distribution channels and home furnishing trade show participation |
| 313210 | Broadwoven Fabric Mills | Broadwoven fabric mills supplying the primary textile inputs that curtain and linen mills cut, sew, and assemble into finished home products |
| 313240 | Knit Fabric Mills | Knit fabric mills producing stretch and jersey materials used in fitted sheet, mattress pad, and knit blanket manufacturing |
| 313310 | Textile and Fabric Finishing Mills | Textile finishing mills providing custom dyeing, printing, and treatment services for fabrics used in home textile product manufacturing |
| 314910 | Textile Bag and Canvas Mills | Textile bag and canvas mills sharing similar cutting and sewing capabilities with overlapping workforce skills and equipment types |
| 314999 | All Other Miscellaneous Textile Product Mills | All other miscellaneous textile product mills producing related home and industrial textile items that share manufacturing processes and distribution channels |
Geographic Concentration
Top states by share of national establishments.
| # | State | % Est. | Total Est. |
|---|---|---|---|
| 1 | California | 12.1% | 138 |
| 2 | Florida | 8.6% | 98 |
| 3 | Texas | 7.8% | 89 |
| 4 | North Carolina | 6.8% | 77 |
| 5 | New York | 6.2% | 70 |
| 6 | Georgia | 4.4% | 50 |
| 7 | Illinois | 4.0% | 46 |
| 8 | Pennsylvania | 3.8% | 43 |
| 9 | New Jersey | 3.0% | 34 |
| 10 | Virginia | 2.7% | 31 |
% Of Establishments
0%
12%
Source: County Business Patterns, U.S. Census Bureau[3]
SBA Lending Summary
48
Total SBA Loans
$31.1M
Total Loan Volume
$648K
Average Loan Size
12 yrs
Average Loan Term
12.46%
Average Interest Rate
464
Jobs Supported
Source: SBA 7(a) Program Data, U.S. Small Business Administration — FY 2025[4]
Key Insight: Curtain and linen mills seeking SBA financing typically qualify under the SBA size standards[10] for NAICS 314120, which set the threshold at 750 employees for small business classification. The SBA 7(a) loan program[11] provides up to $5 million for business acquisitions, cutting and sewing equipment upgrades, and working capital needs. Many CDC/504 loan program[12] offers long-term fixed-rate financing for facility expansion and major manufacturing equipment installations. Lenders evaluate customer diversification, brand licensing agreements, and inventory management practices when underwriting home textile manufacturing transactions.
Top SBA Lenders
| # | Lender | Loans | Volume | Avg Loan |
|---|---|---|---|---|
| 1 | Newtek Bank, National Association | 8 | $24.0M | $3.0M |
| 2 | JPMorgan Chase Bank, National Association | 16 | $4.8M | $300K |
| 3 | TD Bank, National Association | 8 | $2.0M | $250K |
| 4 | FirstBank Puerto Rico | 8 | $200K | $25K |
| 5 | Wells Fargo Bank National Association | 8 | $120K | $15K |
Frequently Asked Questions
Common questions about this industry.
What is the typical valuation multiple for a curtain and linen manufacturing business?
Curtain and linen manufacturers typically trade at 3x to 6x EBITDA, with branded home textile companies and hospitality linen suppliers commanding premium multiples. Private label producers serving mass-market retailers generally trade at lower multiples. Per U.S. Census Bureau[5] data, branded product portfolios and established retail relationships represent material intangible value in home textile transactions.
What SBA loan options are available for acquiring a curtain or linen mill?
The SBA 7(a) loan program[11] provides up to $5 million for acquisitions and equipment purchases, while the CDC/504 program[12] finances facility improvements and major equipment installations. Lenders assess retail customer concentration, seasonal inventory requirements, and brand licensing agreement terms when evaluating home textile manufacturing loans.
What are the main revenue drivers for curtain and linen manufacturers?
Revenue depends on product mix across bedding, bath, and window treatment categories, distribution channel diversification between mass retail, specialty stores, and hospitality accounts, and the balance between branded and private label production. Hospitality linen programs with recurring replacement contracts provide steady revenue compared to seasonal retail patterns.
What regulatory requirements affect NAICS 314120 businesses?
Manufacturers must comply with Consumer Product Safety Commission flammability standards for certain textile products, the Textile Fiber Products Identification Act for fiber content and care labeling, and OSHA[7] workplace safety requirements for cutting and sewing operations. Per EPA[8] regulations, facilities with finishing operations must maintain wastewater treatment and air emission compliance.
How does import competition affect domestic curtain and linen manufacturers?
Import competition from low-cost producers in China, India, Pakistan, and Turkey has captured the majority of mass-market home textile production. Domestic manufacturers compete on quick-turn capability, custom design services, premium materials, and proximity to retail distribution centers. Per SBA[13] industry data, surviving domestic producers increasingly serve the hospitality and institutional segments where domestic sourcing provides supply chain reliability advantages.
What equipment is needed for curtain and linen manufacturing?
Core equipment includes automated fabric spreading and cutting systems, industrial sewing machines, sergers, hemming equipment, pressing stations, and packaging machinery. Computer-controlled cutting systems range from $50,000 to $500,000 depending on bed width and automation level. Per Bureau of Labor Statistics[14] data, labor-intensive sewing operations continue to represent the largest production cost category for most home textile manufacturers.
What growth opportunities exist for curtain and linen manufacturers?
Growth areas include premium bedding and bath products using organic and sustainable materials, custom hospitality linen programs, smart textiles with temperature regulation and antimicrobial properties, and direct-to-consumer branded bedding sold through e-commerce channels. The U.S. Census Bureau[5] tracks growing domestic shipment values in premium home textile categories despite commodity product volume losses to imports.
What workforce challenges do curtain and linen mills face?
Key challenges include recruiting skilled sewing machine operators, training cutters for computer-controlled cutting systems, and maintaining quality inspection staff. Per Bureau of Labor Statistics[14] data, textile product manufacturing employment has declined as production shifted overseas, shrinking the domestic labor pool with relevant cutting and sewing experience.
Sources & References
Government datasets and editorial sources used in this report.
- [1]U.S. Bureau of Labor Statistics, Quarterly Census of Employment and Wages bls.gov
- [2]U.S. Census Bureau, Economic Census census.gov
- [3]U.S. Census Bureau, County Business Patterns census.gov
- [4]U.S. Small Business Administration, SBA 7(a) Loan Program Data data.sba.gov
- [5]U.S. Census Bureau census.gov
- [6]SBA Office of Advocacy advocacy.sba.gov
- [7]OSHA osha.gov
- [8]EPA epa.gov
- [9]Bureau of Labor Statistics bls.gov
- [10]SBA size standards sba.gov
- [11]SBA 7(a) loan program sba.gov
- [12]CDC/504 loan program sba.gov
- [13]SBA sba.gov
- [14]Bureau of Labor Statistics bls.gov
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