NAICS 326191 Quarterly Industry Report
Plastics Plumbing Fixture Manufacturing
Comprehensive industry research for valuation professionals, business owners, buyers, and lenders
NAICS Code: 326191Sector: 32Updated: Q1 2026
About This Report
This Fair Market Value industry report for NAICS 326191 provides business owners, acquirers, and financial advisors with data-driven valuation insights for the plastics plumbing fixture sector, drawing on data from the U.S. Census Bureau[5] and the Bureau of Labor Statistics[6]. The report aggregates transaction multiples, financial benchmarks, and market trends specific to NAICS 326191 establishments, supporting buy-sell agreements, succession planning, SBA-financed acquisitions, and litigation support engagements.
Industry Snapshot
Key metrics for the plastics plumbing fixture manufacturing industry.
Industry Definition & Overview
Plastics Plumbing Fixture Manufacturing (NAICS 326191) encompasses establishments primarily engaged in manufacturing plastics or fiberglass plumbing fixtures, including bathtubs, hot tubs, shower stalls, shower pans, portable toilets, whirlpool baths, and related sanitary fixtures. These products serve residential new construction, bathroom remodeling, commercial buildings, hospitality properties, and portable sanitation markets. According to the U.S. Census Bureau[5], this classification distinguishes plastics plumbing fixtures from porcelain and vitreous china fixtures classified elsewhere, reflecting the distinct manufacturing processes and material properties involved.
Production methods include fiberglass-reinforced plastics (FRP) spray-up and hand lay-up in open molds, vacuum forming of acrylic and ABS sheet over molds, resin transfer molding (RTM) for higher-volume production, gel coat application for surface finish, and rotational molding for portable toilet units. The Bureau of Labor Statistics[6] identifies production roles including gel coat spray operators, fiberglass laminators applying chopped strand and woven roving layers, vacuum forming technicians, mold preparation and release workers, and quality inspectors checking surface finish, dimensional accuracy, and structural integrity.
Per the SBA Office of Advocacy[7], plastics plumbing fixture demand tracks residential construction and bathroom remodeling activity closely. Acrylic and fiberglass bathtub and shower units compete with cast iron, enameled steel, and solid surface alternatives on price, weight, installation speed, and design flexibility. Builder-grade acrylic tub-shower units dominate new construction volumes, while premium whirlpool and soaking tubs serve the renovation and custom home segments.
What's Included in This Industry
- Valuation multiples benchmarked to plastics plumbing fixture manufacturers
- Revenue and EBITDA trends for domestic fixture production operations
- SBA lending data and financing terms for NAICS 326191 businesses
- Comparable transaction data from recent plumbing fixture company acquisitions
- Industry risk factors including housing cycles, material costs, and competitive formats
- Workforce composition and labor cost benchmarks for fixture manufacturing
- Regional market analysis covering major fixture production centers
- Capital expenditure benchmarks for molds, vacuum forming, and gel coat systems
- End-market analysis across new construction, remodeling, and commercial segments
- Owner compensation and discretionary earnings benchmarks
NAICS Classification Hierarchy
| Level | Description | Code |
|---|---|---|
| Subsector | Plastics and Rubber Products Manufacturing | 326 |
| Industry Group | Plastics Product Manufacturing | 3261 |
| NAICS Industry | Other Plastics Product Manufacturing | 32619 |
| National Industry | Plastics Plumbing Fixture Manufacturing | 326191 |
Related NAICS Codes
| Code | Description | Relationship |
|---|---|---|
| 327110 | Pottery, Ceramics, and Plumbing Fixture Manufacturing | Pottery, ceramics, and plumbing fixture manufacturers producing competing vitreous china and porcelain bathtubs, sinks, and toilets from ceramic materials rather than plastics |
| 332913 | Plumbing Fixture Fitting and Trim Manufacturing | Plumbing fixture fitting and trim manufacturers producing faucets, valves, and trim components assembled with plastics bathtubs and shower fixtures into complete installations |
| 326122 | Plastics Pipe and Pipe Fitting Manufacturing | Plastics pipe and pipe fitting producers manufacturing the drain, waste, and supply piping that connects to plastics bathtubs, showers, and other plumbing fixtures |
| 326199 | All Other Plastics Product Manufacturing | All other plastics product manufacturers producing miscellaneous plastics items through processes that overlap with fixture manufacturing such as thermoforming and rotomolding |
| 326130 | Laminated Plastics Plate, Sheet (except Packaging), and Shape Manufacturing | Laminated plastics plate and sheet manufacturers producing acrylic and composite sheet materials consumed as raw inputs in vacuum-formed fixture production |
| 339999 | All Other Miscellaneous Manufacturing | All other miscellaneous manufacturing establishments producing bathroom accessories and related products that complement plastics plumbing fixture installations |
Geographic Concentration
Top states by share of national establishments.
| # | State | % Est. | Total Est. |
|---|---|---|---|
| 1 | Texas | 11.3% | 33 |
| 2 | California | 9.3% | 27 |
| 3 | Tennessee | 6.2% | 18 |
| 4 | Indiana | 5.1% | 15 |
| 5 | Ohio | 4.8% | 14 |
| 6 | Florida | 4.5% | 13 |
| 7 | Georgia | 4.5% | 13 |
| 8 | Michigan | 4.1% | 12 |
| 9 | Pennsylvania | 3.8% | 11 |
| 10 | Utah | 3.8% | 11 |
% Of Establishments
0%
11%
Source: County Business Patterns, U.S. Census Bureau[3]
SBA Lending Summary
8
Total SBA Loans
$832K
Total Loan Volume
$104K
Average Loan Size
10 yrs
Average Loan Term
12.75%
Average Interest Rate
0
Jobs Supported
Source: SBA 7(a) Program Data, U.S. Small Business Administration — FY 2025[4]
Key Insight: Plastics plumbing fixture manufacturers qualify as small businesses under the SBA size standards[8] for NAICS 326191, which set the threshold at 750 employees. The SBA 7(a) loan program[9] supports acquisitions of existing fixture operations and working capital for acrylic sheet and fiberglass material purchases, while the CDC/504 loan program[10] provides long-term fixed-rate financing for vacuum forming equipment, mold tooling, gel coat spray booths, and factory expansions. Lenders evaluate product mix, builder relationships, and remodeling channel penetration when underwriting plumbing fixture manufacturing loans.
Top SBA Lenders
| # | Lender | Loans | Volume | Avg Loan |
|---|---|---|---|---|
| 1 | BayFirst National Bank | 8 | $832K | $104K |
Frequently Asked Questions
Common questions about this industry.
What types of businesses are classified under NAICS 326191?
NAICS 326191 covers manufacturers producing plastics or fiberglass plumbing fixtures including bathtubs, shower stalls, shower pans, hot tubs, whirlpool baths, and portable toilets. Per the U.S. Census Bureau[11], the classification excludes vitreous china and porcelain fixtures (327110) and plumbing fixture fittings like faucets (332913).
How is the plastics plumbing fixture industry structured?
The industry divides into high-volume builder-grade producers manufacturing standard acrylic tub-shower units for new construction, premium fixture manufacturers offering whirlpool baths and custom shower enclosures, and portable sanitation unit producers serving construction sites and events. Builder-grade operations compete on unit cost and delivery speed. Premium producers differentiate through design, hydrotherapy features, and customization options.
What is the SBA size standard for NAICS 326191?
The SBA classifies a plastics plumbing fixture manufacturer as a small business if it employs fewer than 750 workers, measured as the 24-month average of full-time and part-time employees. Per the SBA size standards table[8], this threshold applies for SBA loan eligibility and government contracting small business set-asides.
What NAICS codes are most closely related to 326191?
Code 327110 covers competing ceramic and porcelain plumbing fixtures. Code 332913 addresses plumbing fixture fittings and trim. Market 326122 covers plastics pipe and fittings connecting to fixtures. Per the Census Bureau[11], the material distinction between plastics/fiberglass and vitreous china defines the boundary between 326191 and 327110.
What industries interact most with plastics plumbing fixture manufacturers?
Plumbing contractors (238220) install bathtubs, showers, and fixtures in new and remodeled buildings. Plumbing wholesalers (423720) distribute fixtures to contractors and retail showrooms. Home builders drive new construction demand for builder-grade tub and shower units. Per the Bureau of Labor Statistics[6], residential construction and remodeling activity directly influence fixture production volumes.
What specific activities fall under NAICS 326191?
Covered activities include fiberglass spray-up and hand lay-up for reinforced plastics fixtures, vacuum forming of acrylic sheet over molds for bathtubs and shower stalls, gel coat application for surface finish, rotational molding of portable toilet units, whirlpool bath assembly with pump and jet systems, and hot tub shell production with integrated plumbing connections.
Are plastics plumbing fixture manufacturers eligible for SBA loans?
Where are plastics plumbing fixture operations concentrated in the U.S.?
Fixture manufacturing locates near major construction markets to reduce freight costs on bulky finished products. The Southeast, Midwest, and Texas host concentrations of tub and shower producers serving active housing markets. According to the Census Bureau[12], states with strong residential construction and remodeling activity support more plastics fixture manufacturing establishments.
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]Bureau of Labor Statistics bls.gov
- [7]SBA Office of Advocacy advocacy.sba.gov
- [8]SBA size standards sba.gov
- [9]SBA 7(a) loan program sba.gov
- [10]CDC/504 loan program sba.gov
- [11]U.S. Census Bureau census.gov
- [12]Census Bureau data.census.gov
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