Chapter 28 provides benchmarks for aerospace and defense companies. This category includes airplane and aerospace manufacturers, makers of weapons systems, aerospace and defense research, and other defense companies. The 16 respondents in this sample range in size from a minimum of about $50 million to around $50 billion in revenue.

Chapter 27 provides benchmarks for the building materials subsector, a vital part of the broader process manufacturing sector. The respondents in this subsector typically include manufacturers of cement, concrete, aggregates, bricks, insulation, gypsum products, roofing materials, pipes, glass, and various other essential components used in construction. The 19 companies in our sample often span a wide range in annual revenue, from approximately $200 million to over $60 billion. 

Chapter 24 provides benchmarks for food and beverage manufacturers. The 40 respondents in the sample range in size from about $50 million to around $40 billion in annual revenue. Food and beverage companies produce beverages, snack foods, meat products, seafood products, dairy products, dietary supplements, and other consumable food products. Some are suppliers to other food manufacturers or to the food service industry, while many also distribute consumer products to retailers or directly to consumers. This subsector does not include retailers of food and beverages, such as restaurants, unless they also manufacture their own food and beverage products.