NAICS 327211 Quarterly Industry Report
Flat Glass Manufacturing
Comprehensive industry research for valuation professionals, business owners, buyers, and lenders
NAICS Code: 327211Sector: 32Updated: Q1 2026
About This Report
This Fair Market Value industry report for NAICS 327211 provides business owners, acquirers, and financial advisors with data-driven valuation insights for the flat glass manufacturing 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 327211 establishments, supporting buy-sell agreements, succession planning, SBA-financed acquisitions, and litigation support engagements.
Industry Snapshot
Key metrics for the flat glass manufacturing industry.
Industry Definition & Overview
Flat Glass Manufacturing (NAICS 327211) encompasses establishments primarily engaged in manufacturing flat glass by melting silica sand or cullet (recycled glass), or manufacturing both flat glass and laminated glass from melted raw materials. Products include float glass for architectural glazing, tempered safety glass for automotive and building applications, low-emissivity (low-E) coated glass for energy-efficient windows, laminated safety glass for windshields and security glazing, and patterned and tinted glass for decorative and solar control applications. According to the U.S. Census Bureau[5], roughly 204 establishments operate in this classification, employing nearly 11,000 workers.
The float glass process dominates production, where molten glass floats on a tin bath to produce optically flat sheets of uniform thickness, followed by annealing in a lehr oven. Secondary processes include tempering in roller hearth furnaces, magnetron sputtering for low-E and solar control coatings, lamination with polyvinyl butyral (PVB) interlayers, and cutting to size. The Bureau of Labor Statistics[6] identifies production roles including batch plant operators mixing silica sand, soda ash, and limestone; float bath operators monitoring glass ribbon formation; coating line technicians managing sputtering chambers; tempering furnace operators; and quality inspectors testing optical distortion, flatness, and coating performance.
Per the SBA Office of Advocacy[7], flat glass production is capital-intensive, with float lines running continuously for 10 to 15 years between rebuilds. Building construction drives the largest demand segment, followed by automotive OE and replacement glass. Energy code requirements mandating high-performance glazing have shifted product mix toward value-added coated and insulating glass units.
What's Included in This Industry
- Valuation multiples benchmarked to flat glass manufacturing operations
- Revenue and EBITDA trends for domestic glass production facilities
- SBA lending data and financing terms for NAICS 327211 businesses
- Comparable transaction data from recent glass company acquisitions
- Industry risk factors including energy costs, construction cycles, and import competition
- Workforce composition and labor cost benchmarks for glass production
- Regional market analysis covering major flat glass manufacturing locations
- Capital expenditure benchmarks for float lines, coating equipment, and tempering furnaces
- End-market analysis across architectural, automotive, and solar energy segments
- Owner compensation and discretionary earnings benchmarks
NAICS Classification Hierarchy
| Level | Description | Code |
|---|---|---|
| Subsector | Nonmetallic Mineral Product Manufacturing | 327 |
| Industry Group | Glass and Glass Product Manufacturing | 3272 |
| NAICS Industry | Glass and Glass Product Manufacturing | 32721 |
| National Industry | Flat Glass Manufacturing | 327211 |
Related NAICS Codes
| Code | Description | Relationship |
|---|---|---|
| 327215 | Glass Product Manufacturing Made of Purchased Glass | Glass product manufacturers making products from purchased glass, classified separately when laminating, tempering, or fabricating flat glass they did not produce from raw materials |
| 327212 | Other Pressed and Blown Glass and Glassware Manufacturing | Other pressed and blown glass manufacturers producing glass containers, tableware, and specialty shapes from melted glass rather than flat architectural and automotive glass |
| 327213 | Glass Container Manufacturing | Glass container manufacturers producing bottles and jars from melted glass, sharing furnace technology but serving food, beverage, and pharmaceutical packaging markets |
| 327110 | Pottery, Ceramics, and Plumbing Fixture Manufacturing | Pottery and ceramics manufacturers sharing high-temperature furnace technology and mineral raw material processing while producing ceramic rather than glass products |
| 236220 | Commercial and Institutional Building Construction | Commercial building construction contractors consuming architectural flat glass, coated glass, and insulating glass units in curtain wall and storefront glazing applications |
Geographic Concentration
Top states by share of national establishments.
| # | State | % Est. | Total Est. |
|---|---|---|---|
| 1 | California | 19.8% | 21 |
| 2 | Florida | 14.2% | 15 |
| 3 | New York | 6.6% | 7 |
| 4 | Kentucky | 6.6% | 7 |
| 5 | Washington | 6.6% | 7 |
| 6 | Michigan | 5.7% | 6 |
| 7 | Illinois | 5.7% | 6 |
| 8 | Texas | 5.7% | 6 |
| 9 | Pennsylvania | 4.7% | 5 |
| 10 | Ohio | 4.7% | 5 |
% Of Establishments
0%
20%
Source: County Business Patterns, U.S. Census Bureau[3]
SBA Lending Summary
40
Total SBA Loans
$121.6M
Total Loan Volume
$3.0M
Average Loan Size
10 yrs
Average Loan Term
9.85%
Average Interest Rate
1,432
Jobs Supported
Source: SBA 7(a) Program Data, U.S. Small Business Administration — FY 2025[4]
Key Insight: Flat glass manufacturers qualify as small businesses under the SBA size standards[8] for NAICS 327211, which set the threshold at 1,100 employees. The SBA 7(a) loan program[9] supports acquisitions of glass processing operations and working capital for raw material purchases, while the CDC/504 loan program[10] provides long-term fixed-rate financing for tempering furnaces, coating lines, lamination equipment, and facility expansions. Given the capital scale of primary float glass production, SBA programs most commonly benefit secondary glass processors and specialty glass manufacturers.
Top SBA Lenders
| # | Lender | Loans | Volume | Avg Loan |
|---|---|---|---|---|
| 1 | Celtic Bank Corporation | 8 | $40.0M | $5.0M |
| 1 | Newtek Bank, National Association | 8 | $40.0M | $5.0M |
| 3 | Evolve Bank and Trust | 8 | $36.0M | $4.5M |
| 4 | Readycap Lending, LLC | 8 | $4.0M | $500K |
| 5 | Accompany Capital | 8 | $1.6M | $200K |
Frequently Asked Questions
Common questions about this industry.
What types of businesses are classified under NAICS 327211?
NAICS 327211 covers establishments manufacturing flat glass by melting silica sand or cullet. Products include float glass, tempered glass, low-E coated glass, laminated safety glass, and patterned glass. Per the U.S. Census Bureau[11], producers that both melt glass and laminate it are included here, while those laminating purchased flat glass fall under 327215.
How is the flat glass manufacturing industry structured?
A small number of large multinational producers operate capital-intensive float glass lines that run continuously for over a decade. These primary producers supply base glass to a broader network of secondary processors who temper, coat, laminate, and fabricate glass for specific applications. Primary production requires hundreds of millions in capital investment. Secondary processing has lower barriers and serves regional construction and automotive markets.
What is the SBA size standard for NAICS 327211?
The SBA classifies a flat glass manufacturer as a small business if it employs fewer than 1,100 workers. Per the SBA size standards table[8], this high threshold reflects the capital-intensive continuous production nature of float glass manufacturing. Most SBA-eligible businesses in this code are secondary glass processors rather than primary float line operators.
What NAICS codes are most closely related to 327211?
Code 327215 covers glass fabrication from purchased flat glass. Code 327212 addresses pressed and blown glass products. Smaller 327213 covers glass container production. Per the Census Bureau[11], the distinction between manufacturing glass from raw materials (327211) and fabricating products from purchased glass (327215) is the key classification boundary.
What industries interact most with flat glass manufacturers?
Commercial builders and glazing contractors consume architectural glass for building facades. Automotive manufacturers install windshields and window glass. Glass fabricators (327215) purchase float glass for secondary processing. According to the Bureau of Labor Statistics[6], commercial construction spending and vehicle production volumes are the primary demand indicators for flat glass output.
What specific activities fall under NAICS 327211?
Covered activities include silica sand batch mixing and melting in continuous furnaces, float glass formation on molten tin baths, annealing in lehr ovens, magnetron sputtering for low-E and solar control coatings, roller hearth tempering, PVB interlayer lamination for safety glass, glass cutting and edging, and quality testing for optical distortion and coating performance.
Are flat glass manufacturers eligible for SBA loans?
Yes, glass producers with fewer than 1,100 employees qualify for SBA financing. The SBA 7(a) program[9] covers acquisitions and working capital, while the CDC/504 program[10] finances tempering furnaces, coating lines, and lamination equipment. SBA loans most commonly benefit secondary glass processors given the capital scale of primary float production.
Where are flat glass manufacturing operations concentrated in the U.S.?
Primary float glass plants locate near silica sand deposits and major construction markets. Ohio, Pennsylvania, and the Midwest host historic glass production centers. The Southeast and Texas support newer float lines. Secondary glass processors distribute more broadly near construction demand. Per the Census Bureau[12], 204 establishments reflect both concentrated primary production and dispersed secondary processing operations.
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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