NAICS 327215 Quarterly Industry Report
Glass Product Manufacturing Made of Purchased Glass
Comprehensive industry research for valuation professionals, business owners, buyers, and lenders
NAICS Code: 327215Sector: 32Updated: Q1 2026
About This Report
This Fair Market Value industry report for NAICS 327215 provides business owners, acquirers, and financial advisors with data-driven valuation insights for the glass product fabrication 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 327215 establishments, supporting buy-sell agreements, succession planning, SBA-financed acquisitions, and litigation support engagements.
Industry Snapshot
Key metrics for the glass product manufacturing made of purchased glass industry.
Industry Definition & Overview
Glass Product Manufacturing Made of Purchased Glass (NAICS 327215) encompasses establishments primarily engaged in coating, laminating, tempering, or shaping purchased glass into finished products. Products include tempered safety glass for commercial doors and shower enclosures, laminated safety glass for automotive and security applications, insulating glass units (IGUs) for energy-efficient windows, decorative glass, mirrors, custom-cut glass for furniture and displays, and stained glass panels. According to the U.S. Census Bureau[5], roughly 542 establishments operate in this classification, employing over 52,600 workers.
Manufacturing processes include roller hearth tempering in convection and radiant furnaces, autoclave and non-autoclave lamination with PVB or SGP interlayers, insulating glass unit assembly using warm-edge spacer systems and gas filling, mirror silvering and coating, CNC glass cutting and waterjet shaping, glass edging and polishing, and decorative processes including sandblasting and digital ceramic printing. The Bureau of Labor Statistics[6] identifies production roles including tempering furnace operators, lamination autoclave technicians, IGU assembly line workers applying spacers and sealants, CNC cutting operators programming automated glass cutting tables, and quality inspectors testing fragmentation patterns, interlayer adhesion, and insulating unit seal integrity.
Per the SBA Office of Advocacy[7], glass fabricators serve as intermediaries between primary flat glass manufacturers and end-use construction, automotive, and specialty markets. Building energy codes mandating high-performance glazing have driven strong demand for insulating glass units and low-E coated tempered glass products. Regional fabricators compete through fast turnaround on custom sizes, short delivery distances minimizing breakage, and relationships with local glazing contractors and window manufacturers.
What's Included in This Industry
- Valuation multiples benchmarked to glass fabrication and processing operations
- Revenue and EBITDA trends for domestic glass product manufacturing
- SBA lending data and financing terms for NAICS 327215 businesses
- Comparable transaction data from recent glass fabricator acquisitions
- Industry risk factors including flat glass pricing, construction cycles, and energy codes
- Workforce composition and labor cost benchmarks for glass fabrication operations
- Regional market analysis covering glass fabricator distribution patterns
- Capital expenditure benchmarks for tempering furnaces, lamination lines, and IGU equipment
- End-market analysis across commercial construction, residential windows, and specialty glass
- 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 | Glass Product Manufacturing Made of Purchased Glass | 327215 |
Related NAICS Codes
| Code | Description | Relationship |
|---|---|---|
| 327211 | Flat Glass Manufacturing | Flat glass manufacturers producing the base float glass that fabricators purchase for tempering, laminating, coating, and assembly into finished insulating glass units |
| 327212 | Other Pressed and Blown Glass and Glassware Manufacturing | Pressed and blown glass manufacturers producing specialty glass products from melted raw materials rather than fabricating products from purchased flat glass sheets |
| 327213 | Glass Container Manufacturing | Glass container manufacturers producing bottles and jars from melted glass, sharing glass industry supply chains but serving packaging rather than construction markets |
| 332321 | Metal Window and Door Manufacturing | Metal window and door manufacturers consuming fabricated glass products including tempered glass, laminated glass, and IGUs for integration into aluminum and steel window frames |
| 236220 | Commercial and Institutional Building Construction | Commercial building contractors specifying high-performance glazing products for curtain walls, storefronts, and interior partitions during construction and renovation |
Geographic Concentration
Top states by share of national establishments.
| # | State | % Est. | Total Est. |
|---|---|---|---|
| 1 | California | 12.4% | 121 |
| 2 | Florida | 9.5% | 92 |
| 3 | New York | 7.2% | 70 |
| 4 | Texas | 6.9% | 67 |
| 5 | Pennsylvania | 4.9% | 48 |
| 6 | Ohio | 4.4% | 43 |
| 7 | New Jersey | 3.8% | 37 |
| 8 | Illinois | 3.8% | 37 |
| 9 | North Carolina | 3.3% | 32 |
| 10 | Michigan | 3.2% | 31 |
% Of Establishments
0%
12%
Source: County Business Patterns, U.S. Census Bureau[3]
SBA Lending Summary
144
Total SBA Loans
$132.2M
Total Loan Volume
$918K
Average Loan Size
12 yrs
Average Loan Term
9.47%
Average Interest Rate
1,480
Jobs Supported
Source: SBA 7(a) Program Data, U.S. Small Business Administration — FY 2025[4]
Key Insight: Glass fabricators qualify as small businesses under the SBA size standards[8] for NAICS 327215, which set the threshold at 1,000 employees. The SBA 7(a) loan program[9] supports acquisitions of existing glass fabrication operations and working capital for glass inventory purchases, while the CDC/504 loan program[10] provides long-term fixed-rate financing for tempering furnaces, lamination autoclaves, IGU assembly lines, and CNC cutting equipment. Lenders evaluate customer mix between construction and specialty segments and geographic market concentration when underwriting glass fabrication loans.
Top SBA Lenders
| # | Lender | Loans | Volume | Avg Loan |
|---|---|---|---|---|
| 1 | Norway Savings Bank | 8 | $40.0M | $5.0M |
| 2 | Integrity Bank & Trust | 24 | $22.6M | $943K |
| 3 | The Huntington National Bank | 16 | $20.1M | $1.3M |
| 4 | Bank of America, National Association | 8 | $19.8M | $2.5M |
| 5 | First National Bank of Pennsylvania | 16 | $11.0M | $686K |
Frequently Asked Questions
Common questions about this industry.
What types of businesses are classified under NAICS 327215?
NAICS 327215 covers establishments that coat, laminate, temper, or shape purchased glass. Products include tempered safety glass, laminated glass, insulating glass units, mirrors, decorative glass, and custom-cut glass for furniture and displays. Per the U.S. Census Bureau[11], the classification distinguishes fabricators working with purchased glass from primary glass producers that melt raw materials (327211, 327212).
How is the glass fabrication industry structured?
The industry includes large multi-plant fabricators with regional tempering and IGU facilities, mid-sized specialty processors serving architectural and automotive markets, and small local glass shops providing custom cutting and mirror fabrication. Large fabricators compete through broad product capabilities and geographic coverage. Local shops differentiate through fast turnaround, custom sizes, and relationships with area glazing contractors and builders.
What is the SBA size standard for NAICS 327215?
The SBA classifies a glass fabricator as a small business if it employs fewer than 1,000 workers, measured as the 24-month average of full-time and part-time employees. Per the SBA size standards table[8], this threshold makes SBA financing accessible to the majority of glass fabrication businesses in this classification.
What NAICS codes are most closely related to 327215?
Code 327211 covers flat glass production, the primary raw material source for fabricators. Code 327212 addresses pressed and blown glass. Several 238170 covers glazing contractors who install fabricated glass. Per the Census Bureau[11], the distinction between making glass from raw materials and fabricating products from purchased glass is the key classification boundary.
What industries interact most with glass fabricators?
Glazing contractors (238170) install tempered and insulating glass in buildings. Window manufacturers (332321) integrate fabricated glass into frame systems. Commercial builders specify high-performance glazing. Automotive repairers consume replacement windshields and windows. Per the Bureau of Labor Statistics[6], commercial construction spending is the primary demand driver for architectural glass fabrication.
What specific activities fall under NAICS 327215?
Covered activities include roller hearth tempering of flat glass, autoclave lamination with PVB interlayers, insulating glass unit assembly with spacers and gas filling, mirror silvering and backing, CNC glass cutting and waterjet shaping, glass edging and polishing, decorative sandblasting and digital printing on glass, and bent glass production using gravity or press bending.
Are glass fabrication businesses eligible for SBA loans?
Where are glass fabrication operations concentrated in the U.S.?
Glass fabricators distribute broadly near construction markets since proximity minimizes breakage and transport cost for fragile glass products. Major metropolitan areas and active construction markets support the highest concentrations. According to the Census Bureau[12], the 542 establishments reflect a geographically dispersed industry closely aligned with regional construction activity patterns.
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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