NAICS 327420 size standard: Gypsum Product Manufacturing
Sectors 31-33—Manufacturing › Subsector 327—Nonmetallic Mineral Product Manufacturing
1,500 employees
average number of employees
A business whose primary industry is NAICS 327420 (Gypsum Product Manufacturing) is small for SBA and federal contracting purposes if it has no more than 1,500 employees on average, including affiliates.
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NAICS 327420 on AwardWatchdog
Before you rely on this
- Affiliates count. SBA adds the receipts or employees of your affiliates (companies that control you, that you control, or that share common ownership or management) to yours. See 13 CFR 121.103.
- Receipts are a 5-year average. Average annual receipts are generally your total receipts over your last 5 completed fiscal years divided by 5 (13 CFR 121.104).
- Employees are a 24-month average. Employee-based standards use your average number of employees per pay period over the preceding 24 completed calendar months, counting part-time and temporary staff (13 CFR 121.106).
- The contract decides the code. For a federal contract, the contracting officer assigns one NAICS code in the solicitation, and that code’s size standard is the one that counts.
- Check officially. Use the official SBA Size Standards Tool and keep your SAM.gov registration current.
Not legal or professional advice. This is a free estimate from AwardWatchdog based on SBA’s published table. AwardWatchdog is not affiliated with SBA or the U.S. government. Only SBA can make a formal size determination.
Common questions
What is the SBA size standard for NAICS 327420?
A business whose primary industry is NAICS 327420 (Gypsum Product Manufacturing) is small for SBA and federal contracting purposes if it has no more than 1,500 employees on average, including affiliates. The standard comes from SBA’s table at 13 CFR 121.201 (last amended effective March 17, 2023).
How are employees counted for NAICS 327420?
SBA averages the number of employees for each pay period over the preceding 24 completed calendar months, counting full-time, part-time and temporary employees, and includes affiliates (13 CFR 121.106).
Is this an official size determination?
No. This page is an estimate from AwardWatchdog based on SBA’s published table. Use the official SBA Size Standards Tool at sba.gov and only SBA can make a formal size determination.
Related codes in Nonmetallic Mineral Product Manufacturing
327110 Pottery, Ceramics, and Plumbing Fixture Manufacturing (1,000 employees) · 327120 Clay Building Material and Refractories Manufacturing (750 employees) · 327211 Flat Glass Manufacturing (1,100 employees) · 327212 Other Pressed and Blown Glass and Glassware Manufacturing (1,250 employees) · 327213 Glass Container Manufacturing (1,250 employees) · 327215 Glass Product Manufacturing Made of Purchased Glass (1,000 employees) · 327310 Cement Manufacturing (1,000 employees) · 327320 Ready-Mix Concrete Manufacturing (500 employees) · 327331 Concrete Block and Brick Manufacturing (500 employees) · 327332 Concrete Pipe Manufacturing (750 employees) · 327390 Other Concrete Product Manufacturing (500 employees) · 327410 Lime Manufacturing (1,050 employees)
Source: 13 CFR 121.201 (SBA table of small business size standards, eCFR current as of October 15, 2026; last amended effective March 17, 2023). See also SBA’s table of size standards.
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