NAICS 326212 Quarterly Industry Report
Tire Retreading
Comprehensive industry research for valuation professionals, business owners, buyers, and lenders
NAICS Code: 326212Sector: 32Updated: Q1 2026
About This Report
This Fair Market Value industry report for NAICS 326212 provides business owners, acquirers, and financial advisors with data-driven valuation insights for the tire retreading 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 326212 establishments, supporting buy-sell agreements, succession planning, SBA-financed acquisitions, and litigation support engagements.
Industry Snapshot
Key metrics for the tire retreading industry.
Industry Definition & Overview
Tire Retreading (NAICS 326212) encompasses establishments primarily engaged in retreading or rebuilding tires by applying new tread rubber to used tire casings. Retreading extends the useful life of commercial truck and bus tires, aircraft tires, and off-the-road equipment tires at a fraction of new tire cost. According to the U.S. Census Bureau[5], this classification covers both precure (cold process) and mold cure (hot process) retreading operations serving trucking fleets, airlines, military operations, and industrial equipment owners.
The retreading process involves inspecting incoming casings for structural integrity, buffing worn tread surfaces to proper contour and texture, applying new tread rubber through either precure bonding of pre-vulcanized tread strips or mold curing uncured rubber in heated chamber molds, and final inspection including visual, ultrasonic, and holographic testing. Industry Bureau of Labor Statistics[6] identifies production roles including casing inspectors evaluating incoming tire condition, buffer operators preparing casing surfaces, tread appliers bonding new rubber to casings, curing operators managing chamber temperatures, and quality inspectors performing post-cure testing and DOT compliance verification.
Per the SBA Office of Advocacy[7], the retreading industry serves a cost-conscious customer base of trucking fleets and airlines seeking to reduce per-mile tire costs. A quality retread typically costs 30 to 50 percent of a comparable new tire while delivering equivalent tread life. The industry has consolidated as large retread franchisors and manufacturer-owned retread networks capture market share from independent operators.
What's Included in This Industry
- Valuation multiples benchmarked to tire retreading operations
- Revenue and EBITDA trends for domestic retread production facilities
- SBA lending data and financing terms for NAICS 326212 businesses
- Comparable transaction data from recent retread company acquisitions
- Industry risk factors including casing quality, fleet consolidation, and new tire pricing
- Workforce composition and labor cost benchmarks for retread operations
- Regional market analysis covering retread facility locations and trucking corridors
- Capital expenditure benchmarks for buffing, curing, and inspection equipment
- Customer analysis across trucking fleets, airlines, and military operations
- Owner compensation and discretionary earnings benchmarks
NAICS Classification Hierarchy
| Level | Description | Code |
|---|---|---|
| Subsector | Plastics and Rubber Products Manufacturing | 326 |
| Industry Group | Rubber Product Manufacturing | 3262 |
| NAICS Industry | Tire Manufacturing | 32621 |
| National Industry | Tire Retreading | 326212 |
Related NAICS Codes
| Code | Description | Relationship |
|---|---|---|
| 326211 | Tire Manufacturing (except Retreading) | New tire manufacturers producing original tires from raw rubber, whose products generate the worn casings that retreaders rebuild with new tread rubber |
| 441340 | Tire Dealers | Tire dealers retailing new and retreaded tires to consumers and fleets, serving as both customers for retreaded tires and competitors selling new replacement tires |
| 326291 | Rubber Product Manufacturing for Mechanical Use | Rubber product manufacturers for mechanical use sharing rubber compounding, molding, and vulcanization technology with tire retreading operations |
| 326299 | All Other Rubber Product Manufacturing | All other rubber product manufacturers producing miscellaneous rubber goods using similar vulcanization processes but for non-tire applications |
| 423130 | Tire and Tube Merchant Wholesalers | Tire and tube merchant wholesalers distributing both new and retreaded tires through wholesale channels to fleets, dealers, and service centers |
| 326220 | Rubber and Plastics Hoses and Belting Manufacturing | Rubber hose and belting manufacturers sharing rubber compounding expertise and vulcanization equipment technology with retreading operations |
Geographic Concentration
Top states by share of national establishments.
| # | State | % Est. | Total Est. |
|---|---|---|---|
| 1 | Texas | 8.7% | 29 |
| 2 | California | 7.5% | 25 |
| 3 | Florida | 6.9% | 23 |
| 4 | North Carolina | 6.0% | 20 |
| 5 | Pennsylvania | 6.0% | 20 |
| 6 | Illinois | 5.4% | 18 |
| 7 | Ohio | 5.4% | 18 |
| 8 | Georgia | 4.2% | 14 |
| 9 | Tennessee | 3.9% | 13 |
| 10 | Indiana | 3.3% | 11 |
% Of Establishments
0%
9%
Source: County Business Patterns, U.S. Census Bureau[3]
SBA Lending Summary
8
Total SBA Loans
$40.0M
Total Loan Volume
$5.0M
Average Loan Size
10 yrs
Average Loan Term
10.50%
Average Interest Rate
32
Jobs Supported
Source: SBA 7(a) Program Data, U.S. Small Business Administration — FY 2025[4]
Key Insight: Tire retreaders qualify as small businesses under the SBA size standards[8] for NAICS 326212, which set the threshold at 500 employees. The SBA 7(a) loan program[9] supports acquisitions of existing retread facilities, franchise fees, and working capital for casing inventory, while the CDC/504 loan program[10] provides long-term fixed-rate financing for curing chambers, buffing machines, inspection equipment, and facility expansions. Lenders evaluate fleet customer concentration, retread process technology, and casing sourcing reliability when structuring retread business loans.
Top SBA Lenders
| # | Lender | Loans | Volume | Avg Loan |
|---|---|---|---|---|
| 1 | Newtek Bank, National Association | 8 | $40.0M | $5.0M |
Frequently Asked Questions
Common questions about this industry.
What types of businesses are classified under NAICS 326212?
NAICS 326212 covers establishments that retread or rebuild tires by applying new tread rubber to used casings. This includes precure (cold process) and mold cure (hot process) retreaders serving commercial truck fleets, airlines, military operations, and industrial equipment operators. Per the U.S. Census Bureau[11], the classification is distinct from new tire manufacturing under 326211.
How is the tire retreading industry structured?
The industry operates through large franchisor-affiliated retread plants, manufacturer-owned retread networks operated by major tire companies, and independent retread shops. Franchise networks provide brand recognition, process standardization, and casing supply logistics. Manufacturer-owned plants retread their own brand casings. Independent operators serve local and regional fleets. Consolidation has reduced independent shop counts over recent decades.
What is the SBA size standard for NAICS 326212?
The SBA classifies a tire retreading business as small if it employs fewer than 500 workers, measured as the 24-month average of full-time and part-time employees. Per the SBA size standards table[8], most retread operations fall well below this threshold, making SBA financing widely accessible in this industry.
What NAICS codes are most closely related to 326212?
Code 326211 covers new tire manufacturing as the most directly related classification. Code 441340 addresses tire dealers that retail retreaded products. Several 423130 covers tire wholesalers. Code 326291 captures mechanical rubber products using similar vulcanization processes. Per the Census Bureau[11], the distinction between manufacturing new tires and rebuilding used casings separates 326211 from 326212.
What industries interact most with tire retreaders?
Long-haul trucking fleets represent the largest customer segment, driven by per-mile cost savings. Airlines retread aircraft tires multiple times before casing retirement. Tire dealers (441340) and wholesalers (423130) distribute retreaded products. Per the Bureau of Labor Statistics[6], commercial trucking freight volumes correlate directly with retread tire demand.
What specific activities fall under NAICS 326212?
Covered activities include incoming casing inspection using visual, ultrasonic, and shearography methods; buffing worn tread surfaces to proper contour; precure tread application bonding pre-vulcanized strips to prepared casings; mold cure retreading applying uncured rubber in heated chambers; post-cure inspection and DOT compliance marking; and garden hose manufacturing from purchased hose.
Are tire retreading businesses eligible for SBA loans?
Where are tire retreading operations concentrated in the U.S.?
Retread facilities distribute along major trucking corridors and near fleet concentration areas. Texas, California, the Midwest, and the Southeast host the largest numbers of retread plants. According to the Census Bureau[12], locations near interstate highway junctions and trucking terminals maximize access to fleet customers and casing supply volumes.
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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