{
  "name": "Construction Trade Financial Benchmarks by Revenue Band",
  "publisher": "Sulphur Prairie Management, The Construction CFO",
  "url": "https://constructioncfo.net/construction-benchmarks.json",
  "license": "CC BY 4.0. Cite as: SPM Trade Benchmark Reference, The Construction CFO.",
  "updated": "2026-08-07",
  "unit": "percent of revenue",
  "netProfitBasis": "before taxes",
  "tradeCount": 48,
  "revenueBands": [
    "$1M to $5M",
    "$5M to $10M",
    "$10M to $25M"
  ],
  "pendingBands": {
    "bands": [
      "$25M to $50M",
      "$50M to $100M",
      "$100M to $500M",
      "$500M+"
    ],
    "reason": "Withheld pending reconciliation against CFMA Benchmarker data by revenue segment. Two reasons, and only one of them changed on 2026-08-10. The three figures in these bands now tie arithmetically, because net profit is derived as gross minus overhead throughout, so the old objection that they disagreed by 8 to 12 points is gone. What remains is that the inputs themselves are not verified at this scale: the gross margin ladder reaches 30 percent as an AVERAGE against CFMA's 21.8 percent all-respondent figure, and a net derived from it therefore reads well above anything a contractor of this size reports. A licensed dataset is the strongest commitment to a number, so these bands stay unpublished until they can be verified."
  },
  "howTheTargetIsSet": {
    "overheadRate": "One point leaner than the trade's industry average for that revenue band.",
    "netProfitMargin": "The higher of 10 percent or the trade's industry average plus 3.5 points, before taxes.",
    "grossMargin": "Whatever gross margin produces that net profit once overhead is paid, and never below the trade's own industry average.",
    "note": "Gross margin target minus overhead target equals the net profit target on every row."
  },
  "provenanceKey": {
    "measured": "Measured directly for this trade.",
    "derived-from-comparable": "Derived from the nearest comparable trade in the same dataset. 16 of the 48 trades carry this on gross margin and overhead. Net profit is never derived."
  },
  "sources": {
    "primary": {
      "name": "SPM Trade Benchmark Reference, 48 trades",
      "publisher": "Sulphur Prairie Management",
      "note": "Net profit by trade and revenue band, validated at all 336 values against SPM_Trade_Benchmarks_Master.xlsx. Gross margin and overhead from SPM's trade benchmark engine, with 16 trades derived from the nearest comparable and disclosed as such on the page."
    },
    "external": [
      {
        "id": "cfma2024",
        "appliesTo": "benchmarks",
        "name": "2024 Construction Financial Benchmarker, Executive Summary",
        "publisher": "Construction Financial Management Association",
        "year": "2024",
        "url": "https://cfma.org/articles/cfma-s-2-24-construction-financial-benchmarker-executive-summary",
        "reports": "21.8% gross profit margin, 11.8% SG&A and 6.3% net income before taxes across all respondents, with a best-in-class top quartile at 11.9% net income before taxes.",
        "verifies": "SPM gross margin sits within a point of the 21.8 percent CFMA reports at the $1M to $5M band. NET PROFIT NO LONGER TRACKS CFMA ACROSS EVERY BAND, and that's a deliberate consequence of the 2026-08-10 tie-out: net is now derived as gross minus overhead rather than taken from the 48-trade net profit dataset. At $1M to $5M the derived average of about 7 percent still sits within a point of CFMA's 6.3 percent net income before taxes. By $10M to $25M the derived average of about 11.5 percent has reached CFMA's 11.9 percent BEST-IN-CLASS TOP QUARTILE, which is a different claim and should be read as one.",
        "_verifiesPrevious": "SPM's $1M to $25M bands sit within a point of these figures on gross margin and net profit."
      },
      {
        "id": "jmco2025",
        "appliesTo": "benchmarks",
        "name": "2025 Performance Benchmarks, Construction Companies",
        "publisher": "Jones Maresca and Company",
        "year": "2025",
        "url": "https://www.jmco.com/articles/construction/performance-benchmarks-construction-companies/",
        "reports": "Specialty contractor gross margin of 15% to 25%, net profit of 5% to 8% for a well managed company, and total indirect cost of 8% to 15%.",
        "verifies": "The industry band SPM gross margin falls inside, 15 to 25 percent for specialty contractors, and the source of the 8 to 15 percent total indirect cost range that SPM overhead tracks. JMCO's 5 to 8 percent net profit for a well managed company is the range SPM net matched before the 2026-08-10 tie-out; the derived net now runs above it from $5M upward, because it carries whatever interest and other expense used to sit between operating income and net.",
        "_verifiesPrevious": "The industry average band SPM's own figures fall inside, and the source of the 5% to 8% net profit range widely quoted as the well-managed benchmark."
      }
    ],
    "revalidation": "Re-validate against CFMA reporting on the normal quarterly cycle, per the benchmark reference's own instruction."
  },
  "data": [
    {
      "trade": "Acoustic Ceiling",
      "tradeKey": "acoustic-ceiling",
      "spmServed": true,
      "revenueBand": "$1M to $5M",
      "metric": "grossMargin",
      "metricLabel": "Gross margin",
      "industryAverage": 21,
      "cfosTarget": 22,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "derived-from-comparable",
      "statement": "Acoustic Ceiling contractors at $1M to $5M in annual revenue average a 21 percent gross margin. The CFOS target is 22 percent."
    },
    {
      "trade": "Acoustic Ceiling",
      "tradeKey": "acoustic-ceiling",
      "spmServed": true,
      "revenueBand": "$1M to $5M",
      "metric": "netProfit",
      "metricLabel": "Net profit margin",
      "industryAverage": 8,
      "cfosTarget": 10,
      "unit": "percent of revenue",
      "basis": "before taxes",
      "provenance": "derived-to-tie",
      "statement": "Acoustic Ceiling contractors at $1M to $5M in annual revenue average a 8 percent net profit margin before taxes. The CFOS target is 10 percent before taxes."
    },
    {
      "trade": "Acoustic Ceiling",
      "tradeKey": "acoustic-ceiling",
      "spmServed": true,
      "revenueBand": "$1M to $5M",
      "metric": "overhead",
      "metricLabel": "Overhead rate",
      "industryAverage": 13,
      "cfosTarget": 12,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "derived-from-comparable",
      "statement": "Acoustic Ceiling contractors at $1M to $5M in annual revenue average a 13 percent overhead rate. The CFOS target is 12 percent, one point leaner than the trade average."
    },
    {
      "trade": "Acoustic Ceiling",
      "tradeKey": "acoustic-ceiling",
      "spmServed": true,
      "revenueBand": "$5M to $10M",
      "metric": "grossMargin",
      "metricLabel": "Gross margin",
      "industryAverage": 22,
      "cfosTarget": 22,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "derived-from-comparable",
      "statement": "Acoustic Ceiling contractors at $5M to $10M in annual revenue average a 22 percent gross margin. The CFOS target is 22 percent."
    },
    {
      "trade": "Acoustic Ceiling",
      "tradeKey": "acoustic-ceiling",
      "spmServed": true,
      "revenueBand": "$5M to $10M",
      "metric": "netProfit",
      "metricLabel": "Net profit margin",
      "industryAverage": 10,
      "cfosTarget": 11,
      "unit": "percent of revenue",
      "basis": "before taxes",
      "provenance": "derived-to-tie",
      "statement": "Acoustic Ceiling contractors at $5M to $10M in annual revenue average a 10 percent net profit margin before taxes. The CFOS target is 11 percent before taxes."
    },
    {
      "trade": "Acoustic Ceiling",
      "tradeKey": "acoustic-ceiling",
      "spmServed": true,
      "revenueBand": "$5M to $10M",
      "metric": "overhead",
      "metricLabel": "Overhead rate",
      "industryAverage": 12,
      "cfosTarget": 11,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "derived-from-comparable",
      "statement": "Acoustic Ceiling contractors at $5M to $10M in annual revenue average a 12 percent overhead rate. The CFOS target is 11 percent, one point leaner than the trade average."
    },
    {
      "trade": "Acoustic Ceiling",
      "tradeKey": "acoustic-ceiling",
      "spmServed": true,
      "revenueBand": "$10M to $25M",
      "metric": "grossMargin",
      "metricLabel": "Gross margin",
      "industryAverage": 23,
      "cfosTarget": 23,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "derived-from-comparable",
      "statement": "Acoustic Ceiling contractors at $10M to $25M in annual revenue average a 23 percent gross margin. The CFOS target is 23 percent."
    },
    {
      "trade": "Acoustic Ceiling",
      "tradeKey": "acoustic-ceiling",
      "spmServed": true,
      "revenueBand": "$10M to $25M",
      "metric": "netProfit",
      "metricLabel": "Net profit margin",
      "industryAverage": 12,
      "cfosTarget": 13,
      "unit": "percent of revenue",
      "basis": "before taxes",
      "provenance": "derived-to-tie",
      "statement": "Acoustic Ceiling contractors at $10M to $25M in annual revenue average a 12 percent net profit margin before taxes. The CFOS target is 13 percent before taxes."
    },
    {
      "trade": "Acoustic Ceiling",
      "tradeKey": "acoustic-ceiling",
      "spmServed": true,
      "revenueBand": "$10M to $25M",
      "metric": "overhead",
      "metricLabel": "Overhead rate",
      "industryAverage": 11,
      "cfosTarget": 10,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "derived-from-comparable",
      "statement": "Acoustic Ceiling contractors at $10M to $25M in annual revenue average a 11 percent overhead rate. The CFOS target is 10 percent, one point leaner than the trade average."
    },
    {
      "trade": "Bridge",
      "tradeKey": "bridge",
      "spmServed": true,
      "revenueBand": "$1M to $5M",
      "metric": "grossMargin",
      "metricLabel": "Gross margin",
      "industryAverage": 22,
      "cfosTarget": 24,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "derived-from-comparable",
      "statement": "Bridge contractors at $1M to $5M in annual revenue average a 22 percent gross margin. The CFOS target is 24 percent."
    },
    {
      "trade": "Bridge",
      "tradeKey": "bridge",
      "spmServed": true,
      "revenueBand": "$1M to $5M",
      "metric": "netProfit",
      "metricLabel": "Net profit margin",
      "industryAverage": 7,
      "cfosTarget": 10,
      "unit": "percent of revenue",
      "basis": "before taxes",
      "provenance": "derived-to-tie",
      "statement": "Bridge contractors at $1M to $5M in annual revenue average a 7 percent net profit margin before taxes. The CFOS target is 10 percent before taxes."
    },
    {
      "trade": "Bridge",
      "tradeKey": "bridge",
      "spmServed": true,
      "revenueBand": "$1M to $5M",
      "metric": "overhead",
      "metricLabel": "Overhead rate",
      "industryAverage": 15,
      "cfosTarget": 14,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "derived-from-comparable",
      "statement": "Bridge contractors at $1M to $5M in annual revenue average a 15 percent overhead rate. The CFOS target is 14 percent, one point leaner than the trade average."
    },
    {
      "trade": "Bridge",
      "tradeKey": "bridge",
      "spmServed": true,
      "revenueBand": "$5M to $10M",
      "metric": "grossMargin",
      "metricLabel": "Gross margin",
      "industryAverage": 23,
      "cfosTarget": 23.5,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "derived-from-comparable",
      "statement": "Bridge contractors at $5M to $10M in annual revenue average a 23 percent gross margin. The CFOS target is 23.5 percent."
    },
    {
      "trade": "Bridge",
      "tradeKey": "bridge",
      "spmServed": true,
      "revenueBand": "$5M to $10M",
      "metric": "netProfit",
      "metricLabel": "Net profit margin",
      "industryAverage": 9,
      "cfosTarget": 10.5,
      "unit": "percent of revenue",
      "basis": "before taxes",
      "provenance": "derived-to-tie",
      "statement": "Bridge contractors at $5M to $10M in annual revenue average a 9 percent net profit margin before taxes. The CFOS target is 10.5 percent before taxes."
    },
    {
      "trade": "Bridge",
      "tradeKey": "bridge",
      "spmServed": true,
      "revenueBand": "$5M to $10M",
      "metric": "overhead",
      "metricLabel": "Overhead rate",
      "industryAverage": 14,
      "cfosTarget": 13,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "derived-from-comparable",
      "statement": "Bridge contractors at $5M to $10M in annual revenue average a 14 percent overhead rate. The CFOS target is 13 percent, one point leaner than the trade average."
    },
    {
      "trade": "Bridge",
      "tradeKey": "bridge",
      "spmServed": true,
      "revenueBand": "$10M to $25M",
      "metric": "grossMargin",
      "metricLabel": "Gross margin",
      "industryAverage": 24,
      "cfosTarget": 24,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "derived-from-comparable",
      "statement": "Bridge contractors at $10M to $25M in annual revenue average a 24 percent gross margin. The CFOS target is 24 percent."
    },
    {
      "trade": "Bridge",
      "tradeKey": "bridge",
      "spmServed": true,
      "revenueBand": "$10M to $25M",
      "metric": "netProfit",
      "metricLabel": "Net profit margin",
      "industryAverage": 11,
      "cfosTarget": 12,
      "unit": "percent of revenue",
      "basis": "before taxes",
      "provenance": "derived-to-tie",
      "statement": "Bridge contractors at $10M to $25M in annual revenue average a 11 percent net profit margin before taxes. The CFOS target is 12 percent before taxes."
    },
    {
      "trade": "Bridge",
      "tradeKey": "bridge",
      "spmServed": true,
      "revenueBand": "$10M to $25M",
      "metric": "overhead",
      "metricLabel": "Overhead rate",
      "industryAverage": 13,
      "cfosTarget": 12,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "derived-from-comparable",
      "statement": "Bridge contractors at $10M to $25M in annual revenue average a 13 percent overhead rate. The CFOS target is 12 percent, one point leaner than the trade average."
    },
    {
      "trade": "Civil",
      "tradeKey": "civil",
      "spmServed": true,
      "revenueBand": "$1M to $5M",
      "metric": "grossMargin",
      "metricLabel": "Gross margin",
      "industryAverage": 21,
      "cfosTarget": 23,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "statement": "Civil contractors at $1M to $5M in annual revenue average a 21 percent gross margin. The CFOS target is 23 percent."
    },
    {
      "trade": "Civil",
      "tradeKey": "civil",
      "spmServed": true,
      "revenueBand": "$1M to $5M",
      "metric": "netProfit",
      "metricLabel": "Net profit margin",
      "industryAverage": 7,
      "cfosTarget": 10,
      "unit": "percent of revenue",
      "basis": "before taxes",
      "provenance": "derived-to-tie",
      "statement": "Civil contractors at $1M to $5M in annual revenue average a 7 percent net profit margin before taxes. The CFOS target is 10 percent before taxes."
    },
    {
      "trade": "Civil",
      "tradeKey": "civil",
      "spmServed": true,
      "revenueBand": "$1M to $5M",
      "metric": "overhead",
      "metricLabel": "Overhead rate",
      "industryAverage": 14,
      "cfosTarget": 13,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "statement": "Civil contractors at $1M to $5M in annual revenue average a 14 percent overhead rate. The CFOS target is 13 percent, one point leaner than the trade average."
    },
    {
      "trade": "Civil",
      "tradeKey": "civil",
      "spmServed": true,
      "revenueBand": "$5M to $10M",
      "metric": "grossMargin",
      "metricLabel": "Gross margin",
      "industryAverage": 23,
      "cfosTarget": 23,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "statement": "Civil contractors at $5M to $10M in annual revenue average a 23 percent gross margin. The CFOS target is 23 percent."
    },
    {
      "trade": "Civil",
      "tradeKey": "civil",
      "spmServed": true,
      "revenueBand": "$5M to $10M",
      "metric": "netProfit",
      "metricLabel": "Net profit margin",
      "industryAverage": 10,
      "cfosTarget": 11,
      "unit": "percent of revenue",
      "basis": "before taxes",
      "provenance": "derived-to-tie",
      "statement": "Civil contractors at $5M to $10M in annual revenue average a 10 percent net profit margin before taxes. The CFOS target is 11 percent before taxes."
    },
    {
      "trade": "Civil",
      "tradeKey": "civil",
      "spmServed": true,
      "revenueBand": "$5M to $10M",
      "metric": "overhead",
      "metricLabel": "Overhead rate",
      "industryAverage": 13,
      "cfosTarget": 12,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "statement": "Civil contractors at $5M to $10M in annual revenue average a 13 percent overhead rate. The CFOS target is 12 percent, one point leaner than the trade average."
    },
    {
      "trade": "Civil",
      "tradeKey": "civil",
      "spmServed": true,
      "revenueBand": "$10M to $25M",
      "metric": "grossMargin",
      "metricLabel": "Gross margin",
      "industryAverage": 25,
      "cfosTarget": 25,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "statement": "Civil contractors at $10M to $25M in annual revenue average a 25 percent gross margin. The CFOS target is 25 percent."
    },
    {
      "trade": "Civil",
      "tradeKey": "civil",
      "spmServed": true,
      "revenueBand": "$10M to $25M",
      "metric": "netProfit",
      "metricLabel": "Net profit margin",
      "industryAverage": 13,
      "cfosTarget": 14,
      "unit": "percent of revenue",
      "basis": "before taxes",
      "provenance": "derived-to-tie",
      "statement": "Civil contractors at $10M to $25M in annual revenue average a 13 percent net profit margin before taxes. The CFOS target is 14 percent before taxes."
    },
    {
      "trade": "Civil",
      "tradeKey": "civil",
      "spmServed": true,
      "revenueBand": "$10M to $25M",
      "metric": "overhead",
      "metricLabel": "Overhead rate",
      "industryAverage": 12,
      "cfosTarget": 11,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "statement": "Civil contractors at $10M to $25M in annual revenue average a 12 percent overhead rate. The CFOS target is 11 percent, one point leaner than the trade average."
    },
    {
      "trade": "Concrete",
      "tradeKey": "concrete",
      "spmServed": true,
      "revenueBand": "$1M to $5M",
      "metric": "grossMargin",
      "metricLabel": "Gross margin",
      "industryAverage": 21,
      "cfosTarget": 23,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "statement": "Concrete contractors at $1M to $5M in annual revenue average a 21 percent gross margin. The CFOS target is 23 percent."
    },
    {
      "trade": "Concrete",
      "tradeKey": "concrete",
      "spmServed": true,
      "revenueBand": "$1M to $5M",
      "metric": "netProfit",
      "metricLabel": "Net profit margin",
      "industryAverage": 7,
      "cfosTarget": 10,
      "unit": "percent of revenue",
      "basis": "before taxes",
      "provenance": "derived-to-tie",
      "statement": "Concrete contractors at $1M to $5M in annual revenue average a 7 percent net profit margin before taxes. The CFOS target is 10 percent before taxes."
    },
    {
      "trade": "Concrete",
      "tradeKey": "concrete",
      "spmServed": true,
      "revenueBand": "$1M to $5M",
      "metric": "overhead",
      "metricLabel": "Overhead rate",
      "industryAverage": 14,
      "cfosTarget": 13,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "statement": "Concrete contractors at $1M to $5M in annual revenue average a 14 percent overhead rate. The CFOS target is 13 percent, one point leaner than the trade average."
    },
    {
      "trade": "Concrete",
      "tradeKey": "concrete",
      "spmServed": true,
      "revenueBand": "$5M to $10M",
      "metric": "grossMargin",
      "metricLabel": "Gross margin",
      "industryAverage": 22,
      "cfosTarget": 22,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "statement": "Concrete contractors at $5M to $10M in annual revenue average a 22 percent gross margin. The CFOS target is 22 percent."
    },
    {
      "trade": "Concrete",
      "tradeKey": "concrete",
      "spmServed": true,
      "revenueBand": "$5M to $10M",
      "metric": "netProfit",
      "metricLabel": "Net profit margin",
      "industryAverage": 9,
      "cfosTarget": 10,
      "unit": "percent of revenue",
      "basis": "before taxes",
      "provenance": "derived-to-tie",
      "statement": "Concrete contractors at $5M to $10M in annual revenue average a 9 percent net profit margin before taxes. The CFOS target is 10 percent before taxes."
    },
    {
      "trade": "Concrete",
      "tradeKey": "concrete",
      "spmServed": true,
      "revenueBand": "$5M to $10M",
      "metric": "overhead",
      "metricLabel": "Overhead rate",
      "industryAverage": 13,
      "cfosTarget": 12,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "statement": "Concrete contractors at $5M to $10M in annual revenue average a 13 percent overhead rate. The CFOS target is 12 percent, one point leaner than the trade average."
    },
    {
      "trade": "Concrete",
      "tradeKey": "concrete",
      "spmServed": true,
      "revenueBand": "$10M to $25M",
      "metric": "grossMargin",
      "metricLabel": "Gross margin",
      "industryAverage": 23,
      "cfosTarget": 23,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "statement": "Concrete contractors at $10M to $25M in annual revenue average a 23 percent gross margin. The CFOS target is 23 percent."
    },
    {
      "trade": "Concrete",
      "tradeKey": "concrete",
      "spmServed": true,
      "revenueBand": "$10M to $25M",
      "metric": "netProfit",
      "metricLabel": "Net profit margin",
      "industryAverage": 11,
      "cfosTarget": 12,
      "unit": "percent of revenue",
      "basis": "before taxes",
      "provenance": "derived-to-tie",
      "statement": "Concrete contractors at $10M to $25M in annual revenue average a 11 percent net profit margin before taxes. The CFOS target is 12 percent before taxes."
    },
    {
      "trade": "Concrete",
      "tradeKey": "concrete",
      "spmServed": true,
      "revenueBand": "$10M to $25M",
      "metric": "overhead",
      "metricLabel": "Overhead rate",
      "industryAverage": 12,
      "cfosTarget": 11,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "statement": "Concrete contractors at $10M to $25M in annual revenue average a 12 percent overhead rate. The CFOS target is 11 percent, one point leaner than the trade average."
    },
    {
      "trade": "ConcreteFlatwork",
      "tradeKey": "concrete-flatwork",
      "spmServed": true,
      "revenueBand": "$1M to $5M",
      "metric": "grossMargin",
      "metricLabel": "Gross margin",
      "industryAverage": 22,
      "cfosTarget": 23,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "statement": "ConcreteFlatwork contractors at $1M to $5M in annual revenue average a 22 percent gross margin. The CFOS target is 23 percent."
    },
    {
      "trade": "ConcreteFlatwork",
      "tradeKey": "concrete-flatwork",
      "spmServed": true,
      "revenueBand": "$1M to $5M",
      "metric": "netProfit",
      "metricLabel": "Net profit margin",
      "industryAverage": 8,
      "cfosTarget": 10,
      "unit": "percent of revenue",
      "basis": "before taxes",
      "provenance": "derived-to-tie",
      "statement": "ConcreteFlatwork contractors at $1M to $5M in annual revenue average a 8 percent net profit margin before taxes. The CFOS target is 10 percent before taxes."
    },
    {
      "trade": "ConcreteFlatwork",
      "tradeKey": "concrete-flatwork",
      "spmServed": true,
      "revenueBand": "$1M to $5M",
      "metric": "overhead",
      "metricLabel": "Overhead rate",
      "industryAverage": 14,
      "cfosTarget": 13,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "statement": "ConcreteFlatwork contractors at $1M to $5M in annual revenue average a 14 percent overhead rate. The CFOS target is 13 percent, one point leaner than the trade average."
    },
    {
      "trade": "ConcreteFlatwork",
      "tradeKey": "concrete-flatwork",
      "spmServed": true,
      "revenueBand": "$5M to $10M",
      "metric": "grossMargin",
      "metricLabel": "Gross margin",
      "industryAverage": 23,
      "cfosTarget": 23,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "statement": "ConcreteFlatwork contractors at $5M to $10M in annual revenue average a 23 percent gross margin. The CFOS target is 23 percent."
    },
    {
      "trade": "ConcreteFlatwork",
      "tradeKey": "concrete-flatwork",
      "spmServed": true,
      "revenueBand": "$5M to $10M",
      "metric": "netProfit",
      "metricLabel": "Net profit margin",
      "industryAverage": 10,
      "cfosTarget": 11,
      "unit": "percent of revenue",
      "basis": "before taxes",
      "provenance": "derived-to-tie",
      "statement": "ConcreteFlatwork contractors at $5M to $10M in annual revenue average a 10 percent net profit margin before taxes. The CFOS target is 11 percent before taxes."
    },
    {
      "trade": "ConcreteFlatwork",
      "tradeKey": "concrete-flatwork",
      "spmServed": true,
      "revenueBand": "$5M to $10M",
      "metric": "overhead",
      "metricLabel": "Overhead rate",
      "industryAverage": 13,
      "cfosTarget": 12,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "statement": "ConcreteFlatwork contractors at $5M to $10M in annual revenue average a 13 percent overhead rate. The CFOS target is 12 percent, one point leaner than the trade average."
    },
    {
      "trade": "ConcreteFlatwork",
      "tradeKey": "concrete-flatwork",
      "spmServed": true,
      "revenueBand": "$10M to $25M",
      "metric": "grossMargin",
      "metricLabel": "Gross margin",
      "industryAverage": 24,
      "cfosTarget": 24,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "statement": "ConcreteFlatwork contractors at $10M to $25M in annual revenue average a 24 percent gross margin. The CFOS target is 24 percent."
    },
    {
      "trade": "ConcreteFlatwork",
      "tradeKey": "concrete-flatwork",
      "spmServed": true,
      "revenueBand": "$10M to $25M",
      "metric": "netProfit",
      "metricLabel": "Net profit margin",
      "industryAverage": 12,
      "cfosTarget": 13,
      "unit": "percent of revenue",
      "basis": "before taxes",
      "provenance": "derived-to-tie",
      "statement": "ConcreteFlatwork contractors at $10M to $25M in annual revenue average a 12 percent net profit margin before taxes. The CFOS target is 13 percent before taxes."
    },
    {
      "trade": "ConcreteFlatwork",
      "tradeKey": "concrete-flatwork",
      "spmServed": true,
      "revenueBand": "$10M to $25M",
      "metric": "overhead",
      "metricLabel": "Overhead rate",
      "industryAverage": 12,
      "cfosTarget": 11,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "statement": "ConcreteFlatwork contractors at $10M to $25M in annual revenue average a 12 percent overhead rate. The CFOS target is 11 percent, one point leaner than the trade average."
    },
    {
      "trade": "ConcretePumping",
      "tradeKey": "concrete-pumping",
      "spmServed": true,
      "revenueBand": "$1M to $5M",
      "metric": "grossMargin",
      "metricLabel": "Gross margin",
      "industryAverage": 23,
      "cfosTarget": 25,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "derived-from-comparable",
      "statement": "ConcretePumping contractors at $1M to $5M in annual revenue average a 23 percent gross margin. The CFOS target is 25 percent."
    },
    {
      "trade": "ConcretePumping",
      "tradeKey": "concrete-pumping",
      "spmServed": true,
      "revenueBand": "$1M to $5M",
      "metric": "netProfit",
      "metricLabel": "Net profit margin",
      "industryAverage": 7,
      "cfosTarget": 10,
      "unit": "percent of revenue",
      "basis": "before taxes",
      "provenance": "derived-to-tie",
      "statement": "ConcretePumping contractors at $1M to $5M in annual revenue average a 7 percent net profit margin before taxes. The CFOS target is 10 percent before taxes."
    },
    {
      "trade": "ConcretePumping",
      "tradeKey": "concrete-pumping",
      "spmServed": true,
      "revenueBand": "$1M to $5M",
      "metric": "overhead",
      "metricLabel": "Overhead rate",
      "industryAverage": 16,
      "cfosTarget": 15,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "derived-from-comparable",
      "statement": "ConcretePumping contractors at $1M to $5M in annual revenue average a 16 percent overhead rate. The CFOS target is 15 percent, one point leaner than the trade average."
    },
    {
      "trade": "ConcretePumping",
      "tradeKey": "concrete-pumping",
      "spmServed": true,
      "revenueBand": "$5M to $10M",
      "metric": "grossMargin",
      "metricLabel": "Gross margin",
      "industryAverage": 24,
      "cfosTarget": 25,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "derived-from-comparable",
      "statement": "ConcretePumping contractors at $5M to $10M in annual revenue average a 24 percent gross margin. The CFOS target is 25 percent."
    },
    {
      "trade": "ConcretePumping",
      "tradeKey": "concrete-pumping",
      "spmServed": true,
      "revenueBand": "$5M to $10M",
      "metric": "netProfit",
      "metricLabel": "Net profit margin",
      "industryAverage": 9,
      "cfosTarget": 11,
      "unit": "percent of revenue",
      "basis": "before taxes",
      "provenance": "derived-to-tie",
      "statement": "ConcretePumping contractors at $5M to $10M in annual revenue average a 9 percent net profit margin before taxes. The CFOS target is 11 percent before taxes."
    },
    {
      "trade": "ConcretePumping",
      "tradeKey": "concrete-pumping",
      "spmServed": true,
      "revenueBand": "$5M to $10M",
      "metric": "overhead",
      "metricLabel": "Overhead rate",
      "industryAverage": 15,
      "cfosTarget": 14,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "derived-from-comparable",
      "statement": "ConcretePumping contractors at $5M to $10M in annual revenue average a 15 percent overhead rate. The CFOS target is 14 percent, one point leaner than the trade average."
    },
    {
      "trade": "ConcretePumping",
      "tradeKey": "concrete-pumping",
      "spmServed": true,
      "revenueBand": "$10M to $25M",
      "metric": "grossMargin",
      "metricLabel": "Gross margin",
      "industryAverage": 25,
      "cfosTarget": 25,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "derived-from-comparable",
      "statement": "ConcretePumping contractors at $10M to $25M in annual revenue average a 25 percent gross margin. The CFOS target is 25 percent."
    },
    {
      "trade": "ConcretePumping",
      "tradeKey": "concrete-pumping",
      "spmServed": true,
      "revenueBand": "$10M to $25M",
      "metric": "netProfit",
      "metricLabel": "Net profit margin",
      "industryAverage": 11,
      "cfosTarget": 12,
      "unit": "percent of revenue",
      "basis": "before taxes",
      "provenance": "derived-to-tie",
      "statement": "ConcretePumping contractors at $10M to $25M in annual revenue average a 11 percent net profit margin before taxes. The CFOS target is 12 percent before taxes."
    },
    {
      "trade": "ConcretePumping",
      "tradeKey": "concrete-pumping",
      "spmServed": true,
      "revenueBand": "$10M to $25M",
      "metric": "overhead",
      "metricLabel": "Overhead rate",
      "industryAverage": 14,
      "cfosTarget": 13,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "derived-from-comparable",
      "statement": "ConcretePumping contractors at $10M to $25M in annual revenue average a 14 percent overhead rate. The CFOS target is 13 percent, one point leaner than the trade average."
    },
    {
      "trade": "Demolition",
      "tradeKey": "demolition",
      "spmServed": true,
      "revenueBand": "$1M to $5M",
      "metric": "grossMargin",
      "metricLabel": "Gross margin",
      "industryAverage": 20,
      "cfosTarget": 25,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "statement": "Demolition contractors at $1M to $5M in annual revenue average a 20 percent gross margin. The CFOS target is 25 percent."
    },
    {
      "trade": "Demolition",
      "tradeKey": "demolition",
      "spmServed": true,
      "revenueBand": "$1M to $5M",
      "metric": "netProfit",
      "metricLabel": "Net profit margin",
      "industryAverage": 4,
      "cfosTarget": 10,
      "unit": "percent of revenue",
      "basis": "before taxes",
      "provenance": "derived-to-tie",
      "statement": "Demolition contractors at $1M to $5M in annual revenue average a 4 percent net profit margin before taxes. The CFOS target is 10 percent before taxes."
    },
    {
      "trade": "Demolition",
      "tradeKey": "demolition",
      "spmServed": true,
      "revenueBand": "$1M to $5M",
      "metric": "overhead",
      "metricLabel": "Overhead rate",
      "industryAverage": 16,
      "cfosTarget": 15,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "statement": "Demolition contractors at $1M to $5M in annual revenue average a 16 percent overhead rate. The CFOS target is 15 percent, one point leaner than the trade average."
    },
    {
      "trade": "Demolition",
      "tradeKey": "demolition",
      "spmServed": true,
      "revenueBand": "$5M to $10M",
      "metric": "grossMargin",
      "metricLabel": "Gross margin",
      "industryAverage": 22,
      "cfosTarget": 24,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "statement": "Demolition contractors at $5M to $10M in annual revenue average a 22 percent gross margin. The CFOS target is 24 percent."
    },
    {
      "trade": "Demolition",
      "tradeKey": "demolition",
      "spmServed": true,
      "revenueBand": "$5M to $10M",
      "metric": "netProfit",
      "metricLabel": "Net profit margin",
      "industryAverage": 7,
      "cfosTarget": 10,
      "unit": "percent of revenue",
      "basis": "before taxes",
      "provenance": "derived-to-tie",
      "statement": "Demolition contractors at $5M to $10M in annual revenue average a 7 percent net profit margin before taxes. The CFOS target is 10 percent before taxes."
    },
    {
      "trade": "Demolition",
      "tradeKey": "demolition",
      "spmServed": true,
      "revenueBand": "$5M to $10M",
      "metric": "overhead",
      "metricLabel": "Overhead rate",
      "industryAverage": 15,
      "cfosTarget": 14,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "statement": "Demolition contractors at $5M to $10M in annual revenue average a 15 percent overhead rate. The CFOS target is 14 percent, one point leaner than the trade average."
    },
    {
      "trade": "Demolition",
      "tradeKey": "demolition",
      "spmServed": true,
      "revenueBand": "$10M to $25M",
      "metric": "grossMargin",
      "metricLabel": "Gross margin",
      "industryAverage": 23,
      "cfosTarget": 24,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "statement": "Demolition contractors at $10M to $25M in annual revenue average a 23 percent gross margin. The CFOS target is 24 percent."
    },
    {
      "trade": "Demolition",
      "tradeKey": "demolition",
      "spmServed": true,
      "revenueBand": "$10M to $25M",
      "metric": "netProfit",
      "metricLabel": "Net profit margin",
      "industryAverage": 9,
      "cfosTarget": 11,
      "unit": "percent of revenue",
      "basis": "before taxes",
      "provenance": "derived-to-tie",
      "statement": "Demolition contractors at $10M to $25M in annual revenue average a 9 percent net profit margin before taxes. The CFOS target is 11 percent before taxes."
    },
    {
      "trade": "Demolition",
      "tradeKey": "demolition",
      "spmServed": true,
      "revenueBand": "$10M to $25M",
      "metric": "overhead",
      "metricLabel": "Overhead rate",
      "industryAverage": 14,
      "cfosTarget": 13,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "statement": "Demolition contractors at $10M to $25M in annual revenue average a 14 percent overhead rate. The CFOS target is 13 percent, one point leaner than the trade average."
    },
    {
      "trade": "Drywall",
      "tradeKey": "drywall",
      "spmServed": true,
      "revenueBand": "$1M to $5M",
      "metric": "grossMargin",
      "metricLabel": "Gross margin",
      "industryAverage": 19,
      "cfosTarget": 22,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "statement": "Drywall contractors at $1M to $5M in annual revenue average a 19 percent gross margin. The CFOS target is 22 percent."
    },
    {
      "trade": "Drywall",
      "tradeKey": "drywall",
      "spmServed": true,
      "revenueBand": "$1M to $5M",
      "metric": "netProfit",
      "metricLabel": "Net profit margin",
      "industryAverage": 6,
      "cfosTarget": 10,
      "unit": "percent of revenue",
      "basis": "before taxes",
      "provenance": "derived-to-tie",
      "statement": "Drywall contractors at $1M to $5M in annual revenue average a 6 percent net profit margin before taxes. The CFOS target is 10 percent before taxes."
    },
    {
      "trade": "Drywall",
      "tradeKey": "drywall",
      "spmServed": true,
      "revenueBand": "$1M to $5M",
      "metric": "overhead",
      "metricLabel": "Overhead rate",
      "industryAverage": 13,
      "cfosTarget": 12,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "statement": "Drywall contractors at $1M to $5M in annual revenue average a 13 percent overhead rate. The CFOS target is 12 percent, one point leaner than the trade average."
    },
    {
      "trade": "Drywall",
      "tradeKey": "drywall",
      "spmServed": true,
      "revenueBand": "$5M to $10M",
      "metric": "grossMargin",
      "metricLabel": "Gross margin",
      "industryAverage": 21,
      "cfosTarget": 21,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "statement": "Drywall contractors at $5M to $10M in annual revenue average a 21 percent gross margin. The CFOS target is 21 percent."
    },
    {
      "trade": "Drywall",
      "tradeKey": "drywall",
      "spmServed": true,
      "revenueBand": "$5M to $10M",
      "metric": "netProfit",
      "metricLabel": "Net profit margin",
      "industryAverage": 9,
      "cfosTarget": 10,
      "unit": "percent of revenue",
      "basis": "before taxes",
      "provenance": "derived-to-tie",
      "statement": "Drywall contractors at $5M to $10M in annual revenue average a 9 percent net profit margin before taxes. The CFOS target is 10 percent before taxes."
    },
    {
      "trade": "Drywall",
      "tradeKey": "drywall",
      "spmServed": true,
      "revenueBand": "$5M to $10M",
      "metric": "overhead",
      "metricLabel": "Overhead rate",
      "industryAverage": 12,
      "cfosTarget": 11,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "statement": "Drywall contractors at $5M to $10M in annual revenue average a 12 percent overhead rate. The CFOS target is 11 percent, one point leaner than the trade average."
    },
    {
      "trade": "Drywall",
      "tradeKey": "drywall",
      "spmServed": true,
      "revenueBand": "$10M to $25M",
      "metric": "grossMargin",
      "metricLabel": "Gross margin",
      "industryAverage": 22,
      "cfosTarget": 22,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "statement": "Drywall contractors at $10M to $25M in annual revenue average a 22 percent gross margin. The CFOS target is 22 percent."
    },
    {
      "trade": "Drywall",
      "tradeKey": "drywall",
      "spmServed": true,
      "revenueBand": "$10M to $25M",
      "metric": "netProfit",
      "metricLabel": "Net profit margin",
      "industryAverage": 11,
      "cfosTarget": 12,
      "unit": "percent of revenue",
      "basis": "before taxes",
      "provenance": "derived-to-tie",
      "statement": "Drywall contractors at $10M to $25M in annual revenue average a 11 percent net profit margin before taxes. The CFOS target is 12 percent before taxes."
    },
    {
      "trade": "Drywall",
      "tradeKey": "drywall",
      "spmServed": true,
      "revenueBand": "$10M to $25M",
      "metric": "overhead",
      "metricLabel": "Overhead rate",
      "industryAverage": 11,
      "cfosTarget": 10,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "statement": "Drywall contractors at $10M to $25M in annual revenue average a 11 percent overhead rate. The CFOS target is 10 percent, one point leaner than the trade average."
    },
    {
      "trade": "EIFS / Stucco",
      "tradeKey": "eifs-stucco",
      "spmServed": true,
      "revenueBand": "$1M to $5M",
      "metric": "grossMargin",
      "metricLabel": "Gross margin",
      "industryAverage": 23,
      "cfosTarget": 24,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "statement": "EIFS / Stucco contractors at $1M to $5M in annual revenue average a 23 percent gross margin. The CFOS target is 24 percent."
    },
    {
      "trade": "EIFS / Stucco",
      "tradeKey": "eifs-stucco",
      "spmServed": true,
      "revenueBand": "$1M to $5M",
      "metric": "netProfit",
      "metricLabel": "Net profit margin",
      "industryAverage": 8,
      "cfosTarget": 10,
      "unit": "percent of revenue",
      "basis": "before taxes",
      "provenance": "derived-to-tie",
      "statement": "EIFS / Stucco contractors at $1M to $5M in annual revenue average a 8 percent net profit margin before taxes. The CFOS target is 10 percent before taxes."
    },
    {
      "trade": "EIFS / Stucco",
      "tradeKey": "eifs-stucco",
      "spmServed": true,
      "revenueBand": "$1M to $5M",
      "metric": "overhead",
      "metricLabel": "Overhead rate",
      "industryAverage": 15,
      "cfosTarget": 14,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "statement": "EIFS / Stucco contractors at $1M to $5M in annual revenue average a 15 percent overhead rate. The CFOS target is 14 percent, one point leaner than the trade average."
    },
    {
      "trade": "EIFS / Stucco",
      "tradeKey": "eifs-stucco",
      "spmServed": true,
      "revenueBand": "$5M to $10M",
      "metric": "grossMargin",
      "metricLabel": "Gross margin",
      "industryAverage": 24,
      "cfosTarget": 24,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "statement": "EIFS / Stucco contractors at $5M to $10M in annual revenue average a 24 percent gross margin. The CFOS target is 24 percent."
    },
    {
      "trade": "EIFS / Stucco",
      "tradeKey": "eifs-stucco",
      "spmServed": true,
      "revenueBand": "$5M to $10M",
      "metric": "netProfit",
      "metricLabel": "Net profit margin",
      "industryAverage": 10,
      "cfosTarget": 11,
      "unit": "percent of revenue",
      "basis": "before taxes",
      "provenance": "derived-to-tie",
      "statement": "EIFS / Stucco contractors at $5M to $10M in annual revenue average a 10 percent net profit margin before taxes. The CFOS target is 11 percent before taxes."
    },
    {
      "trade": "EIFS / Stucco",
      "tradeKey": "eifs-stucco",
      "spmServed": true,
      "revenueBand": "$5M to $10M",
      "metric": "overhead",
      "metricLabel": "Overhead rate",
      "industryAverage": 14,
      "cfosTarget": 13,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "statement": "EIFS / Stucco contractors at $5M to $10M in annual revenue average a 14 percent overhead rate. The CFOS target is 13 percent, one point leaner than the trade average."
    },
    {
      "trade": "EIFS / Stucco",
      "tradeKey": "eifs-stucco",
      "spmServed": true,
      "revenueBand": "$10M to $25M",
      "metric": "grossMargin",
      "metricLabel": "Gross margin",
      "industryAverage": 25,
      "cfosTarget": 25,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "statement": "EIFS / Stucco contractors at $10M to $25M in annual revenue average a 25 percent gross margin. The CFOS target is 25 percent."
    },
    {
      "trade": "EIFS / Stucco",
      "tradeKey": "eifs-stucco",
      "spmServed": true,
      "revenueBand": "$10M to $25M",
      "metric": "netProfit",
      "metricLabel": "Net profit margin",
      "industryAverage": 12,
      "cfosTarget": 13,
      "unit": "percent of revenue",
      "basis": "before taxes",
      "provenance": "derived-to-tie",
      "statement": "EIFS / Stucco contractors at $10M to $25M in annual revenue average a 12 percent net profit margin before taxes. The CFOS target is 13 percent before taxes."
    },
    {
      "trade": "EIFS / Stucco",
      "tradeKey": "eifs-stucco",
      "spmServed": true,
      "revenueBand": "$10M to $25M",
      "metric": "overhead",
      "metricLabel": "Overhead rate",
      "industryAverage": 13,
      "cfosTarget": 12,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "statement": "EIFS / Stucco contractors at $10M to $25M in annual revenue average a 13 percent overhead rate. The CFOS target is 12 percent, one point leaner than the trade average."
    },
    {
      "trade": "Electrical",
      "tradeKey": "electrical",
      "spmServed": true,
      "revenueBand": "$1M to $5M",
      "metric": "grossMargin",
      "metricLabel": "Gross margin",
      "industryAverage": 25,
      "cfosTarget": 26,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "statement": "Electrical contractors at $1M to $5M in annual revenue average a 25 percent gross margin. The CFOS target is 26 percent."
    },
    {
      "trade": "Electrical",
      "tradeKey": "electrical",
      "spmServed": true,
      "revenueBand": "$1M to $5M",
      "metric": "netProfit",
      "metricLabel": "Net profit margin",
      "industryAverage": 9,
      "cfosTarget": 11,
      "unit": "percent of revenue",
      "basis": "before taxes",
      "provenance": "derived-to-tie",
      "statement": "Electrical contractors at $1M to $5M in annual revenue average a 9 percent net profit margin before taxes. The CFOS target is 11 percent before taxes."
    },
    {
      "trade": "Electrical",
      "tradeKey": "electrical",
      "spmServed": true,
      "revenueBand": "$1M to $5M",
      "metric": "overhead",
      "metricLabel": "Overhead rate",
      "industryAverage": 16,
      "cfosTarget": 15,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "statement": "Electrical contractors at $1M to $5M in annual revenue average a 16 percent overhead rate. The CFOS target is 15 percent, one point leaner than the trade average."
    },
    {
      "trade": "Electrical",
      "tradeKey": "electrical",
      "spmServed": true,
      "revenueBand": "$5M to $10M",
      "metric": "grossMargin",
      "metricLabel": "Gross margin",
      "industryAverage": 27,
      "cfosTarget": 27,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "statement": "Electrical contractors at $5M to $10M in annual revenue average a 27 percent gross margin. The CFOS target is 27 percent."
    },
    {
      "trade": "Electrical",
      "tradeKey": "electrical",
      "spmServed": true,
      "revenueBand": "$5M to $10M",
      "metric": "netProfit",
      "metricLabel": "Net profit margin",
      "industryAverage": 12,
      "cfosTarget": 13,
      "unit": "percent of revenue",
      "basis": "before taxes",
      "provenance": "derived-to-tie",
      "statement": "Electrical contractors at $5M to $10M in annual revenue average a 12 percent net profit margin before taxes. The CFOS target is 13 percent before taxes."
    },
    {
      "trade": "Electrical",
      "tradeKey": "electrical",
      "spmServed": true,
      "revenueBand": "$5M to $10M",
      "metric": "overhead",
      "metricLabel": "Overhead rate",
      "industryAverage": 15,
      "cfosTarget": 14,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "statement": "Electrical contractors at $5M to $10M in annual revenue average a 15 percent overhead rate. The CFOS target is 14 percent, one point leaner than the trade average."
    },
    {
      "trade": "Electrical",
      "tradeKey": "electrical",
      "spmServed": true,
      "revenueBand": "$10M to $25M",
      "metric": "grossMargin",
      "metricLabel": "Gross margin",
      "industryAverage": 28,
      "cfosTarget": 28,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "statement": "Electrical contractors at $10M to $25M in annual revenue average a 28 percent gross margin. The CFOS target is 28 percent."
    },
    {
      "trade": "Electrical",
      "tradeKey": "electrical",
      "spmServed": true,
      "revenueBand": "$10M to $25M",
      "metric": "netProfit",
      "metricLabel": "Net profit margin",
      "industryAverage": 14,
      "cfosTarget": 15,
      "unit": "percent of revenue",
      "basis": "before taxes",
      "provenance": "derived-to-tie",
      "statement": "Electrical contractors at $10M to $25M in annual revenue average a 14 percent net profit margin before taxes. The CFOS target is 15 percent before taxes."
    },
    {
      "trade": "Electrical",
      "tradeKey": "electrical",
      "spmServed": true,
      "revenueBand": "$10M to $25M",
      "metric": "overhead",
      "metricLabel": "Overhead rate",
      "industryAverage": 14,
      "cfosTarget": 13,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "statement": "Electrical contractors at $10M to $25M in annual revenue average a 14 percent overhead rate. The CFOS target is 13 percent, one point leaner than the trade average."
    },
    {
      "trade": "Elevator",
      "tradeKey": "elevator",
      "spmServed": true,
      "revenueBand": "$1M to $5M",
      "metric": "grossMargin",
      "metricLabel": "Gross margin",
      "industryAverage": 27,
      "cfosTarget": 29,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "statement": "Elevator contractors at $1M to $5M in annual revenue average a 27 percent gross margin. The CFOS target is 29 percent."
    },
    {
      "trade": "Elevator",
      "tradeKey": "elevator",
      "spmServed": true,
      "revenueBand": "$1M to $5M",
      "metric": "netProfit",
      "metricLabel": "Net profit margin",
      "industryAverage": 9,
      "cfosTarget": 12,
      "unit": "percent of revenue",
      "basis": "before taxes",
      "provenance": "derived-to-tie",
      "statement": "Elevator contractors at $1M to $5M in annual revenue average a 9 percent net profit margin before taxes. The CFOS target is 12 percent before taxes."
    },
    {
      "trade": "Elevator",
      "tradeKey": "elevator",
      "spmServed": true,
      "revenueBand": "$1M to $5M",
      "metric": "overhead",
      "metricLabel": "Overhead rate",
      "industryAverage": 18,
      "cfosTarget": 17,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "statement": "Elevator contractors at $1M to $5M in annual revenue average a 18 percent overhead rate. The CFOS target is 17 percent, one point leaner than the trade average."
    },
    {
      "trade": "Elevator",
      "tradeKey": "elevator",
      "spmServed": true,
      "revenueBand": "$5M to $10M",
      "metric": "grossMargin",
      "metricLabel": "Gross margin",
      "industryAverage": 28,
      "cfosTarget": 29,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "statement": "Elevator contractors at $5M to $10M in annual revenue average a 28 percent gross margin. The CFOS target is 29 percent."
    },
    {
      "trade": "Elevator",
      "tradeKey": "elevator",
      "spmServed": true,
      "revenueBand": "$5M to $10M",
      "metric": "netProfit",
      "metricLabel": "Net profit margin",
      "industryAverage": 11,
      "cfosTarget": 13,
      "unit": "percent of revenue",
      "basis": "before taxes",
      "provenance": "derived-to-tie",
      "statement": "Elevator contractors at $5M to $10M in annual revenue average a 11 percent net profit margin before taxes. The CFOS target is 13 percent before taxes."
    },
    {
      "trade": "Elevator",
      "tradeKey": "elevator",
      "spmServed": true,
      "revenueBand": "$5M to $10M",
      "metric": "overhead",
      "metricLabel": "Overhead rate",
      "industryAverage": 17,
      "cfosTarget": 16,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "statement": "Elevator contractors at $5M to $10M in annual revenue average a 17 percent overhead rate. The CFOS target is 16 percent, one point leaner than the trade average."
    },
    {
      "trade": "Elevator",
      "tradeKey": "elevator",
      "spmServed": true,
      "revenueBand": "$10M to $25M",
      "metric": "grossMargin",
      "metricLabel": "Gross margin",
      "industryAverage": 29,
      "cfosTarget": 29,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "statement": "Elevator contractors at $10M to $25M in annual revenue average a 29 percent gross margin. The CFOS target is 29 percent."
    },
    {
      "trade": "Elevator",
      "tradeKey": "elevator",
      "spmServed": true,
      "revenueBand": "$10M to $25M",
      "metric": "netProfit",
      "metricLabel": "Net profit margin",
      "industryAverage": 13,
      "cfosTarget": 14,
      "unit": "percent of revenue",
      "basis": "before taxes",
      "provenance": "derived-to-tie",
      "statement": "Elevator contractors at $10M to $25M in annual revenue average a 13 percent net profit margin before taxes. The CFOS target is 14 percent before taxes."
    },
    {
      "trade": "Elevator",
      "tradeKey": "elevator",
      "spmServed": true,
      "revenueBand": "$10M to $25M",
      "metric": "overhead",
      "metricLabel": "Overhead rate",
      "industryAverage": 16,
      "cfosTarget": 15,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "statement": "Elevator contractors at $10M to $25M in annual revenue average a 16 percent overhead rate. The CFOS target is 15 percent, one point leaner than the trade average."
    },
    {
      "trade": "Remediation",
      "tradeKey": "environmental-remediation",
      "spmServed": true,
      "revenueBand": "$1M to $5M",
      "metric": "grossMargin",
      "metricLabel": "Gross margin",
      "industryAverage": 23,
      "cfosTarget": 25,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "derived-from-comparable",
      "statement": "Remediation contractors at $1M to $5M in annual revenue average a 23 percent gross margin. The CFOS target is 25 percent."
    },
    {
      "trade": "Remediation",
      "tradeKey": "environmental-remediation",
      "spmServed": true,
      "revenueBand": "$1M to $5M",
      "metric": "netProfit",
      "metricLabel": "Net profit margin",
      "industryAverage": 7,
      "cfosTarget": 10,
      "unit": "percent of revenue",
      "basis": "before taxes",
      "provenance": "derived-to-tie",
      "statement": "Remediation contractors at $1M to $5M in annual revenue average a 7 percent net profit margin before taxes. The CFOS target is 10 percent before taxes."
    },
    {
      "trade": "Remediation",
      "tradeKey": "environmental-remediation",
      "spmServed": true,
      "revenueBand": "$1M to $5M",
      "metric": "overhead",
      "metricLabel": "Overhead rate",
      "industryAverage": 16,
      "cfosTarget": 15,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "derived-from-comparable",
      "statement": "Remediation contractors at $1M to $5M in annual revenue average a 16 percent overhead rate. The CFOS target is 15 percent, one point leaner than the trade average."
    },
    {
      "trade": "Remediation",
      "tradeKey": "environmental-remediation",
      "spmServed": true,
      "revenueBand": "$5M to $10M",
      "metric": "grossMargin",
      "metricLabel": "Gross margin",
      "industryAverage": 24,
      "cfosTarget": 25,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "derived-from-comparable",
      "statement": "Remediation contractors at $5M to $10M in annual revenue average a 24 percent gross margin. The CFOS target is 25 percent."
    },
    {
      "trade": "Remediation",
      "tradeKey": "environmental-remediation",
      "spmServed": true,
      "revenueBand": "$5M to $10M",
      "metric": "netProfit",
      "metricLabel": "Net profit margin",
      "industryAverage": 9,
      "cfosTarget": 11,
      "unit": "percent of revenue",
      "basis": "before taxes",
      "provenance": "derived-to-tie",
      "statement": "Remediation contractors at $5M to $10M in annual revenue average a 9 percent net profit margin before taxes. The CFOS target is 11 percent before taxes."
    },
    {
      "trade": "Remediation",
      "tradeKey": "environmental-remediation",
      "spmServed": true,
      "revenueBand": "$5M to $10M",
      "metric": "overhead",
      "metricLabel": "Overhead rate",
      "industryAverage": 15,
      "cfosTarget": 14,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "derived-from-comparable",
      "statement": "Remediation contractors at $5M to $10M in annual revenue average a 15 percent overhead rate. The CFOS target is 14 percent, one point leaner than the trade average."
    },
    {
      "trade": "Remediation",
      "tradeKey": "environmental-remediation",
      "spmServed": true,
      "revenueBand": "$10M to $25M",
      "metric": "grossMargin",
      "metricLabel": "Gross margin",
      "industryAverage": 26,
      "cfosTarget": 26,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "derived-from-comparable",
      "statement": "Remediation contractors at $10M to $25M in annual revenue average a 26 percent gross margin. The CFOS target is 26 percent."
    },
    {
      "trade": "Remediation",
      "tradeKey": "environmental-remediation",
      "spmServed": true,
      "revenueBand": "$10M to $25M",
      "metric": "netProfit",
      "metricLabel": "Net profit margin",
      "industryAverage": 12,
      "cfosTarget": 13,
      "unit": "percent of revenue",
      "basis": "before taxes",
      "provenance": "derived-to-tie",
      "statement": "Remediation contractors at $10M to $25M in annual revenue average a 12 percent net profit margin before taxes. The CFOS target is 13 percent before taxes."
    },
    {
      "trade": "Remediation",
      "tradeKey": "environmental-remediation",
      "spmServed": true,
      "revenueBand": "$10M to $25M",
      "metric": "overhead",
      "metricLabel": "Overhead rate",
      "industryAverage": 14,
      "cfosTarget": 13,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "derived-from-comparable",
      "statement": "Remediation contractors at $10M to $25M in annual revenue average a 14 percent overhead rate. The CFOS target is 13 percent, one point leaner than the trade average."
    },
    {
      "trade": "Excavation",
      "tradeKey": "excavation",
      "spmServed": true,
      "revenueBand": "$1M to $5M",
      "metric": "grossMargin",
      "metricLabel": "Gross margin",
      "industryAverage": 21,
      "cfosTarget": 23,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "statement": "Excavation contractors at $1M to $5M in annual revenue average a 21 percent gross margin. The CFOS target is 23 percent."
    },
    {
      "trade": "Excavation",
      "tradeKey": "excavation",
      "spmServed": true,
      "revenueBand": "$1M to $5M",
      "metric": "netProfit",
      "metricLabel": "Net profit margin",
      "industryAverage": 7,
      "cfosTarget": 10,
      "unit": "percent of revenue",
      "basis": "before taxes",
      "provenance": "derived-to-tie",
      "statement": "Excavation contractors at $1M to $5M in annual revenue average a 7 percent net profit margin before taxes. The CFOS target is 10 percent before taxes."
    },
    {
      "trade": "Excavation",
      "tradeKey": "excavation",
      "spmServed": true,
      "revenueBand": "$1M to $5M",
      "metric": "overhead",
      "metricLabel": "Overhead rate",
      "industryAverage": 14,
      "cfosTarget": 13,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "statement": "Excavation contractors at $1M to $5M in annual revenue average a 14 percent overhead rate. The CFOS target is 13 percent, one point leaner than the trade average."
    },
    {
      "trade": "Excavation",
      "tradeKey": "excavation",
      "spmServed": true,
      "revenueBand": "$5M to $10M",
      "metric": "grossMargin",
      "metricLabel": "Gross margin",
      "industryAverage": 23,
      "cfosTarget": 23,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "statement": "Excavation contractors at $5M to $10M in annual revenue average a 23 percent gross margin. The CFOS target is 23 percent."
    },
    {
      "trade": "Excavation",
      "tradeKey": "excavation",
      "spmServed": true,
      "revenueBand": "$5M to $10M",
      "metric": "netProfit",
      "metricLabel": "Net profit margin",
      "industryAverage": 10,
      "cfosTarget": 11,
      "unit": "percent of revenue",
      "basis": "before taxes",
      "provenance": "derived-to-tie",
      "statement": "Excavation contractors at $5M to $10M in annual revenue average a 10 percent net profit margin before taxes. The CFOS target is 11 percent before taxes."
    },
    {
      "trade": "Excavation",
      "tradeKey": "excavation",
      "spmServed": true,
      "revenueBand": "$5M to $10M",
      "metric": "overhead",
      "metricLabel": "Overhead rate",
      "industryAverage": 13,
      "cfosTarget": 12,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "statement": "Excavation contractors at $5M to $10M in annual revenue average a 13 percent overhead rate. The CFOS target is 12 percent, one point leaner than the trade average."
    },
    {
      "trade": "Excavation",
      "tradeKey": "excavation",
      "spmServed": true,
      "revenueBand": "$10M to $25M",
      "metric": "grossMargin",
      "metricLabel": "Gross margin",
      "industryAverage": 24,
      "cfosTarget": 24,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "statement": "Excavation contractors at $10M to $25M in annual revenue average a 24 percent gross margin. The CFOS target is 24 percent."
    },
    {
      "trade": "Excavation",
      "tradeKey": "excavation",
      "spmServed": true,
      "revenueBand": "$10M to $25M",
      "metric": "netProfit",
      "metricLabel": "Net profit margin",
      "industryAverage": 12,
      "cfosTarget": 13,
      "unit": "percent of revenue",
      "basis": "before taxes",
      "provenance": "derived-to-tie",
      "statement": "Excavation contractors at $10M to $25M in annual revenue average a 12 percent net profit margin before taxes. The CFOS target is 13 percent before taxes."
    },
    {
      "trade": "Excavation",
      "tradeKey": "excavation",
      "spmServed": true,
      "revenueBand": "$10M to $25M",
      "metric": "overhead",
      "metricLabel": "Overhead rate",
      "industryAverage": 12,
      "cfosTarget": 11,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "statement": "Excavation contractors at $10M to $25M in annual revenue average a 12 percent overhead rate. The CFOS target is 11 percent, one point leaner than the trade average."
    },
    {
      "trade": "Fiber",
      "tradeKey": "fiber",
      "spmServed": true,
      "revenueBand": "$1M to $5M",
      "metric": "grossMargin",
      "metricLabel": "Gross margin",
      "industryAverage": 22,
      "cfosTarget": 24,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "statement": "Fiber contractors at $1M to $5M in annual revenue average a 22 percent gross margin. The CFOS target is 24 percent."
    },
    {
      "trade": "Fiber",
      "tradeKey": "fiber",
      "spmServed": true,
      "revenueBand": "$1M to $5M",
      "metric": "netProfit",
      "metricLabel": "Net profit margin",
      "industryAverage": 7,
      "cfosTarget": 10,
      "unit": "percent of revenue",
      "basis": "before taxes",
      "provenance": "derived-to-tie",
      "statement": "Fiber contractors at $1M to $5M in annual revenue average a 7 percent net profit margin before taxes. The CFOS target is 10 percent before taxes."
    },
    {
      "trade": "Fiber",
      "tradeKey": "fiber",
      "spmServed": true,
      "revenueBand": "$1M to $5M",
      "metric": "overhead",
      "metricLabel": "Overhead rate",
      "industryAverage": 15,
      "cfosTarget": 14,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "statement": "Fiber contractors at $1M to $5M in annual revenue average a 15 percent overhead rate. The CFOS target is 14 percent, one point leaner than the trade average."
    },
    {
      "trade": "Fiber",
      "tradeKey": "fiber",
      "spmServed": true,
      "revenueBand": "$5M to $10M",
      "metric": "grossMargin",
      "metricLabel": "Gross margin",
      "industryAverage": 23,
      "cfosTarget": 23.5,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "statement": "Fiber contractors at $5M to $10M in annual revenue average a 23 percent gross margin. The CFOS target is 23.5 percent."
    },
    {
      "trade": "Fiber",
      "tradeKey": "fiber",
      "spmServed": true,
      "revenueBand": "$5M to $10M",
      "metric": "netProfit",
      "metricLabel": "Net profit margin",
      "industryAverage": 9,
      "cfosTarget": 10.5,
      "unit": "percent of revenue",
      "basis": "before taxes",
      "provenance": "derived-to-tie",
      "statement": "Fiber contractors at $5M to $10M in annual revenue average a 9 percent net profit margin before taxes. The CFOS target is 10.5 percent before taxes."
    },
    {
      "trade": "Fiber",
      "tradeKey": "fiber",
      "spmServed": true,
      "revenueBand": "$5M to $10M",
      "metric": "overhead",
      "metricLabel": "Overhead rate",
      "industryAverage": 14,
      "cfosTarget": 13,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "statement": "Fiber contractors at $5M to $10M in annual revenue average a 14 percent overhead rate. The CFOS target is 13 percent, one point leaner than the trade average."
    },
    {
      "trade": "Fiber",
      "tradeKey": "fiber",
      "spmServed": true,
      "revenueBand": "$10M to $25M",
      "metric": "grossMargin",
      "metricLabel": "Gross margin",
      "industryAverage": 24,
      "cfosTarget": 24,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "statement": "Fiber contractors at $10M to $25M in annual revenue average a 24 percent gross margin. The CFOS target is 24 percent."
    },
    {
      "trade": "Fiber",
      "tradeKey": "fiber",
      "spmServed": true,
      "revenueBand": "$10M to $25M",
      "metric": "netProfit",
      "metricLabel": "Net profit margin",
      "industryAverage": 11,
      "cfosTarget": 12,
      "unit": "percent of revenue",
      "basis": "before taxes",
      "provenance": "derived-to-tie",
      "statement": "Fiber contractors at $10M to $25M in annual revenue average a 11 percent net profit margin before taxes. The CFOS target is 12 percent before taxes."
    },
    {
      "trade": "Fiber",
      "tradeKey": "fiber",
      "spmServed": true,
      "revenueBand": "$10M to $25M",
      "metric": "overhead",
      "metricLabel": "Overhead rate",
      "industryAverage": 13,
      "cfosTarget": 12,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "statement": "Fiber contractors at $10M to $25M in annual revenue average a 13 percent overhead rate. The CFOS target is 12 percent, one point leaner than the trade average."
    },
    {
      "trade": "Fire Alarm",
      "tradeKey": "fire-alarm",
      "spmServed": true,
      "revenueBand": "$1M to $5M",
      "metric": "grossMargin",
      "metricLabel": "Gross margin",
      "industryAverage": 24,
      "cfosTarget": 26,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "statement": "Fire Alarm contractors at $1M to $5M in annual revenue average a 24 percent gross margin. The CFOS target is 26 percent."
    },
    {
      "trade": "Fire Alarm",
      "tradeKey": "fire-alarm",
      "spmServed": true,
      "revenueBand": "$1M to $5M",
      "metric": "netProfit",
      "metricLabel": "Net profit margin",
      "industryAverage": 8,
      "cfosTarget": 11,
      "unit": "percent of revenue",
      "basis": "before taxes",
      "provenance": "derived-to-tie",
      "statement": "Fire Alarm contractors at $1M to $5M in annual revenue average a 8 percent net profit margin before taxes. The CFOS target is 11 percent before taxes."
    },
    {
      "trade": "Fire Alarm",
      "tradeKey": "fire-alarm",
      "spmServed": true,
      "revenueBand": "$1M to $5M",
      "metric": "overhead",
      "metricLabel": "Overhead rate",
      "industryAverage": 16,
      "cfosTarget": 15,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "statement": "Fire Alarm contractors at $1M to $5M in annual revenue average a 16 percent overhead rate. The CFOS target is 15 percent, one point leaner than the trade average."
    },
    {
      "trade": "Fire Alarm",
      "tradeKey": "fire-alarm",
      "spmServed": true,
      "revenueBand": "$5M to $10M",
      "metric": "grossMargin",
      "metricLabel": "Gross margin",
      "industryAverage": 25,
      "cfosTarget": 26,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "statement": "Fire Alarm contractors at $5M to $10M in annual revenue average a 25 percent gross margin. The CFOS target is 26 percent."
    },
    {
      "trade": "Fire Alarm",
      "tradeKey": "fire-alarm",
      "spmServed": true,
      "revenueBand": "$5M to $10M",
      "metric": "netProfit",
      "metricLabel": "Net profit margin",
      "industryAverage": 10,
      "cfosTarget": 12,
      "unit": "percent of revenue",
      "basis": "before taxes",
      "provenance": "derived-to-tie",
      "statement": "Fire Alarm contractors at $5M to $10M in annual revenue average a 10 percent net profit margin before taxes. The CFOS target is 12 percent before taxes."
    },
    {
      "trade": "Fire Alarm",
      "tradeKey": "fire-alarm",
      "spmServed": true,
      "revenueBand": "$5M to $10M",
      "metric": "overhead",
      "metricLabel": "Overhead rate",
      "industryAverage": 15,
      "cfosTarget": 14,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "statement": "Fire Alarm contractors at $5M to $10M in annual revenue average a 15 percent overhead rate. The CFOS target is 14 percent, one point leaner than the trade average."
    },
    {
      "trade": "Fire Alarm",
      "tradeKey": "fire-alarm",
      "spmServed": true,
      "revenueBand": "$10M to $25M",
      "metric": "grossMargin",
      "metricLabel": "Gross margin",
      "industryAverage": 26,
      "cfosTarget": 26,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "statement": "Fire Alarm contractors at $10M to $25M in annual revenue average a 26 percent gross margin. The CFOS target is 26 percent."
    },
    {
      "trade": "Fire Alarm",
      "tradeKey": "fire-alarm",
      "spmServed": true,
      "revenueBand": "$10M to $25M",
      "metric": "netProfit",
      "metricLabel": "Net profit margin",
      "industryAverage": 12,
      "cfosTarget": 13,
      "unit": "percent of revenue",
      "basis": "before taxes",
      "provenance": "derived-to-tie",
      "statement": "Fire Alarm contractors at $10M to $25M in annual revenue average a 12 percent net profit margin before taxes. The CFOS target is 13 percent before taxes."
    },
    {
      "trade": "Fire Alarm",
      "tradeKey": "fire-alarm",
      "spmServed": true,
      "revenueBand": "$10M to $25M",
      "metric": "overhead",
      "metricLabel": "Overhead rate",
      "industryAverage": 14,
      "cfosTarget": 13,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "statement": "Fire Alarm contractors at $10M to $25M in annual revenue average a 14 percent overhead rate. The CFOS target is 13 percent, one point leaner than the trade average."
    },
    {
      "trade": "FireProtection",
      "tradeKey": "fire-protection",
      "spmServed": true,
      "revenueBand": "$1M to $5M",
      "metric": "grossMargin",
      "metricLabel": "Gross margin",
      "industryAverage": 23,
      "cfosTarget": 25,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "statement": "FireProtection contractors at $1M to $5M in annual revenue average a 23 percent gross margin. The CFOS target is 25 percent."
    },
    {
      "trade": "FireProtection",
      "tradeKey": "fire-protection",
      "spmServed": true,
      "revenueBand": "$1M to $5M",
      "metric": "netProfit",
      "metricLabel": "Net profit margin",
      "industryAverage": 8,
      "cfosTarget": 11,
      "unit": "percent of revenue",
      "basis": "before taxes",
      "provenance": "derived-to-tie",
      "statement": "FireProtection contractors at $1M to $5M in annual revenue average a 8 percent net profit margin before taxes. The CFOS target is 11 percent before taxes."
    },
    {
      "trade": "FireProtection",
      "tradeKey": "fire-protection",
      "spmServed": true,
      "revenueBand": "$1M to $5M",
      "metric": "overhead",
      "metricLabel": "Overhead rate",
      "industryAverage": 15,
      "cfosTarget": 14,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "statement": "FireProtection contractors at $1M to $5M in annual revenue average a 15 percent overhead rate. The CFOS target is 14 percent, one point leaner than the trade average."
    },
    {
      "trade": "FireProtection",
      "tradeKey": "fire-protection",
      "spmServed": true,
      "revenueBand": "$5M to $10M",
      "metric": "grossMargin",
      "metricLabel": "Gross margin",
      "industryAverage": 25,
      "cfosTarget": 25,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "statement": "FireProtection contractors at $5M to $10M in annual revenue average a 25 percent gross margin. The CFOS target is 25 percent."
    },
    {
      "trade": "FireProtection",
      "tradeKey": "fire-protection",
      "spmServed": true,
      "revenueBand": "$5M to $10M",
      "metric": "netProfit",
      "metricLabel": "Net profit margin",
      "industryAverage": 11,
      "cfosTarget": 12,
      "unit": "percent of revenue",
      "basis": "before taxes",
      "provenance": "derived-to-tie",
      "statement": "FireProtection contractors at $5M to $10M in annual revenue average a 11 percent net profit margin before taxes. The CFOS target is 12 percent before taxes."
    },
    {
      "trade": "FireProtection",
      "tradeKey": "fire-protection",
      "spmServed": true,
      "revenueBand": "$5M to $10M",
      "metric": "overhead",
      "metricLabel": "Overhead rate",
      "industryAverage": 14,
      "cfosTarget": 13,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "statement": "FireProtection contractors at $5M to $10M in annual revenue average a 14 percent overhead rate. The CFOS target is 13 percent, one point leaner than the trade average."
    },
    {
      "trade": "FireProtection",
      "tradeKey": "fire-protection",
      "spmServed": true,
      "revenueBand": "$10M to $25M",
      "metric": "grossMargin",
      "metricLabel": "Gross margin",
      "industryAverage": 26,
      "cfosTarget": 26,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "statement": "FireProtection contractors at $10M to $25M in annual revenue average a 26 percent gross margin. The CFOS target is 26 percent."
    },
    {
      "trade": "FireProtection",
      "tradeKey": "fire-protection",
      "spmServed": true,
      "revenueBand": "$10M to $25M",
      "metric": "netProfit",
      "metricLabel": "Net profit margin",
      "industryAverage": 13,
      "cfosTarget": 14,
      "unit": "percent of revenue",
      "basis": "before taxes",
      "provenance": "derived-to-tie",
      "statement": "FireProtection contractors at $10M to $25M in annual revenue average a 13 percent net profit margin before taxes. The CFOS target is 14 percent before taxes."
    },
    {
      "trade": "FireProtection",
      "tradeKey": "fire-protection",
      "spmServed": true,
      "revenueBand": "$10M to $25M",
      "metric": "overhead",
      "metricLabel": "Overhead rate",
      "industryAverage": 13,
      "cfosTarget": 12,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "statement": "FireProtection contractors at $10M to $25M in annual revenue average a 13 percent overhead rate. The CFOS target is 12 percent, one point leaner than the trade average."
    },
    {
      "trade": "Flooring",
      "tradeKey": "flooring",
      "spmServed": true,
      "revenueBand": "$1M to $5M",
      "metric": "grossMargin",
      "metricLabel": "Gross margin",
      "industryAverage": 19,
      "cfosTarget": 23,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "statement": "Flooring contractors at $1M to $5M in annual revenue average a 19 percent gross margin. The CFOS target is 23 percent."
    },
    {
      "trade": "Flooring",
      "tradeKey": "flooring",
      "spmServed": true,
      "revenueBand": "$1M to $5M",
      "metric": "netProfit",
      "metricLabel": "Net profit margin",
      "industryAverage": 5,
      "cfosTarget": 10,
      "unit": "percent of revenue",
      "basis": "before taxes",
      "provenance": "derived-to-tie",
      "statement": "Flooring contractors at $1M to $5M in annual revenue average a 5 percent net profit margin before taxes. The CFOS target is 10 percent before taxes."
    },
    {
      "trade": "Flooring",
      "tradeKey": "flooring",
      "spmServed": true,
      "revenueBand": "$1M to $5M",
      "metric": "overhead",
      "metricLabel": "Overhead rate",
      "industryAverage": 14,
      "cfosTarget": 13,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "statement": "Flooring contractors at $1M to $5M in annual revenue average a 14 percent overhead rate. The CFOS target is 13 percent, one point leaner than the trade average."
    },
    {
      "trade": "Flooring",
      "tradeKey": "flooring",
      "spmServed": true,
      "revenueBand": "$5M to $10M",
      "metric": "grossMargin",
      "metricLabel": "Gross margin",
      "industryAverage": 21,
      "cfosTarget": 22,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "statement": "Flooring contractors at $5M to $10M in annual revenue average a 21 percent gross margin. The CFOS target is 22 percent."
    },
    {
      "trade": "Flooring",
      "tradeKey": "flooring",
      "spmServed": true,
      "revenueBand": "$5M to $10M",
      "metric": "netProfit",
      "metricLabel": "Net profit margin",
      "industryAverage": 8,
      "cfosTarget": 10,
      "unit": "percent of revenue",
      "basis": "before taxes",
      "provenance": "derived-to-tie",
      "statement": "Flooring contractors at $5M to $10M in annual revenue average a 8 percent net profit margin before taxes. The CFOS target is 10 percent before taxes."
    },
    {
      "trade": "Flooring",
      "tradeKey": "flooring",
      "spmServed": true,
      "revenueBand": "$5M to $10M",
      "metric": "overhead",
      "metricLabel": "Overhead rate",
      "industryAverage": 13,
      "cfosTarget": 12,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "statement": "Flooring contractors at $5M to $10M in annual revenue average a 13 percent overhead rate. The CFOS target is 12 percent, one point leaner than the trade average."
    },
    {
      "trade": "Flooring",
      "tradeKey": "flooring",
      "spmServed": true,
      "revenueBand": "$10M to $25M",
      "metric": "grossMargin",
      "metricLabel": "Gross margin",
      "industryAverage": 22,
      "cfosTarget": 22,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "statement": "Flooring contractors at $10M to $25M in annual revenue average a 22 percent gross margin. The CFOS target is 22 percent."
    },
    {
      "trade": "Flooring",
      "tradeKey": "flooring",
      "spmServed": true,
      "revenueBand": "$10M to $25M",
      "metric": "netProfit",
      "metricLabel": "Net profit margin",
      "industryAverage": 10,
      "cfosTarget": 11,
      "unit": "percent of revenue",
      "basis": "before taxes",
      "provenance": "derived-to-tie",
      "statement": "Flooring contractors at $10M to $25M in annual revenue average a 10 percent net profit margin before taxes. The CFOS target is 11 percent before taxes."
    },
    {
      "trade": "Flooring",
      "tradeKey": "flooring",
      "spmServed": true,
      "revenueBand": "$10M to $25M",
      "metric": "overhead",
      "metricLabel": "Overhead rate",
      "industryAverage": 12,
      "cfosTarget": 11,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "statement": "Flooring contractors at $10M to $25M in annual revenue average a 12 percent overhead rate. The CFOS target is 11 percent, one point leaner than the trade average."
    },
    {
      "trade": "Framing",
      "tradeKey": "framing",
      "spmServed": true,
      "revenueBand": "$1M to $5M",
      "metric": "grossMargin",
      "metricLabel": "Gross margin",
      "industryAverage": 18,
      "cfosTarget": 22,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "statement": "Framing contractors at $1M to $5M in annual revenue average a 18 percent gross margin. The CFOS target is 22 percent."
    },
    {
      "trade": "Framing",
      "tradeKey": "framing",
      "spmServed": true,
      "revenueBand": "$1M to $5M",
      "metric": "netProfit",
      "metricLabel": "Net profit margin",
      "industryAverage": 5,
      "cfosTarget": 10,
      "unit": "percent of revenue",
      "basis": "before taxes",
      "provenance": "derived-to-tie",
      "statement": "Framing contractors at $1M to $5M in annual revenue average a 5 percent net profit margin before taxes. The CFOS target is 10 percent before taxes."
    },
    {
      "trade": "Framing",
      "tradeKey": "framing",
      "spmServed": true,
      "revenueBand": "$1M to $5M",
      "metric": "overhead",
      "metricLabel": "Overhead rate",
      "industryAverage": 13,
      "cfosTarget": 12,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "statement": "Framing contractors at $1M to $5M in annual revenue average a 13 percent overhead rate. The CFOS target is 12 percent, one point leaner than the trade average."
    },
    {
      "trade": "Framing",
      "tradeKey": "framing",
      "spmServed": true,
      "revenueBand": "$5M to $10M",
      "metric": "grossMargin",
      "metricLabel": "Gross margin",
      "industryAverage": 19,
      "cfosTarget": 21,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "statement": "Framing contractors at $5M to $10M in annual revenue average a 19 percent gross margin. The CFOS target is 21 percent."
    },
    {
      "trade": "Framing",
      "tradeKey": "framing",
      "spmServed": true,
      "revenueBand": "$5M to $10M",
      "metric": "netProfit",
      "metricLabel": "Net profit margin",
      "industryAverage": 7,
      "cfosTarget": 10,
      "unit": "percent of revenue",
      "basis": "before taxes",
      "provenance": "derived-to-tie",
      "statement": "Framing contractors at $5M to $10M in annual revenue average a 7 percent net profit margin before taxes. The CFOS target is 10 percent before taxes."
    },
    {
      "trade": "Framing",
      "tradeKey": "framing",
      "spmServed": true,
      "revenueBand": "$5M to $10M",
      "metric": "overhead",
      "metricLabel": "Overhead rate",
      "industryAverage": 12,
      "cfosTarget": 11,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "statement": "Framing contractors at $5M to $10M in annual revenue average a 12 percent overhead rate. The CFOS target is 11 percent, one point leaner than the trade average."
    },
    {
      "trade": "Framing",
      "tradeKey": "framing",
      "spmServed": true,
      "revenueBand": "$10M to $25M",
      "metric": "grossMargin",
      "metricLabel": "Gross margin",
      "industryAverage": 20,
      "cfosTarget": 20,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "statement": "Framing contractors at $10M to $25M in annual revenue average a 20 percent gross margin. The CFOS target is 20 percent."
    },
    {
      "trade": "Framing",
      "tradeKey": "framing",
      "spmServed": true,
      "revenueBand": "$10M to $25M",
      "metric": "netProfit",
      "metricLabel": "Net profit margin",
      "industryAverage": 9,
      "cfosTarget": 10,
      "unit": "percent of revenue",
      "basis": "before taxes",
      "provenance": "derived-to-tie",
      "statement": "Framing contractors at $10M to $25M in annual revenue average a 9 percent net profit margin before taxes. The CFOS target is 10 percent before taxes."
    },
    {
      "trade": "Framing",
      "tradeKey": "framing",
      "spmServed": true,
      "revenueBand": "$10M to $25M",
      "metric": "overhead",
      "metricLabel": "Overhead rate",
      "industryAverage": 11,
      "cfosTarget": 10,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "statement": "Framing contractors at $10M to $25M in annual revenue average a 11 percent overhead rate. The CFOS target is 10 percent, one point leaner than the trade average."
    },
    {
      "trade": "Curtain Wall/ Glazing",
      "tradeKey": "glazing",
      "spmServed": true,
      "revenueBand": "$1M to $5M",
      "metric": "grossMargin",
      "metricLabel": "Gross margin",
      "industryAverage": 27,
      "cfosTarget": 28.5,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "statement": "Curtain Wall/ Glazing contractors at $1M to $5M in annual revenue average a 27 percent gross margin. The CFOS target is 28.5 percent."
    },
    {
      "trade": "Curtain Wall/ Glazing",
      "tradeKey": "glazing",
      "spmServed": true,
      "revenueBand": "$1M to $5M",
      "metric": "netProfit",
      "metricLabel": "Net profit margin",
      "industryAverage": 9,
      "cfosTarget": 11.5,
      "unit": "percent of revenue",
      "basis": "before taxes",
      "provenance": "derived-to-tie",
      "statement": "Curtain Wall/ Glazing contractors at $1M to $5M in annual revenue average a 9 percent net profit margin before taxes. The CFOS target is 11.5 percent before taxes."
    },
    {
      "trade": "Curtain Wall/ Glazing",
      "tradeKey": "glazing",
      "spmServed": true,
      "revenueBand": "$1M to $5M",
      "metric": "overhead",
      "metricLabel": "Overhead rate",
      "industryAverage": 18,
      "cfosTarget": 17,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "statement": "Curtain Wall/ Glazing contractors at $1M to $5M in annual revenue average a 18 percent overhead rate. The CFOS target is 17 percent, one point leaner than the trade average."
    },
    {
      "trade": "Curtain Wall/ Glazing",
      "tradeKey": "glazing",
      "spmServed": true,
      "revenueBand": "$5M to $10M",
      "metric": "grossMargin",
      "metricLabel": "Gross margin",
      "industryAverage": 28,
      "cfosTarget": 28.5,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "statement": "Curtain Wall/ Glazing contractors at $5M to $10M in annual revenue average a 28 percent gross margin. The CFOS target is 28.5 percent."
    },
    {
      "trade": "Curtain Wall/ Glazing",
      "tradeKey": "glazing",
      "spmServed": true,
      "revenueBand": "$5M to $10M",
      "metric": "netProfit",
      "metricLabel": "Net profit margin",
      "industryAverage": 11,
      "cfosTarget": 12.5,
      "unit": "percent of revenue",
      "basis": "before taxes",
      "provenance": "derived-to-tie",
      "statement": "Curtain Wall/ Glazing contractors at $5M to $10M in annual revenue average a 11 percent net profit margin before taxes. The CFOS target is 12.5 percent before taxes."
    },
    {
      "trade": "Curtain Wall/ Glazing",
      "tradeKey": "glazing",
      "spmServed": true,
      "revenueBand": "$5M to $10M",
      "metric": "overhead",
      "metricLabel": "Overhead rate",
      "industryAverage": 17,
      "cfosTarget": 16,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "statement": "Curtain Wall/ Glazing contractors at $5M to $10M in annual revenue average a 17 percent overhead rate. The CFOS target is 16 percent, one point leaner than the trade average."
    },
    {
      "trade": "Curtain Wall/ Glazing",
      "tradeKey": "glazing",
      "spmServed": true,
      "revenueBand": "$10M to $25M",
      "metric": "grossMargin",
      "metricLabel": "Gross margin",
      "industryAverage": 29,
      "cfosTarget": 29,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "statement": "Curtain Wall/ Glazing contractors at $10M to $25M in annual revenue average a 29 percent gross margin. The CFOS target is 29 percent."
    },
    {
      "trade": "Curtain Wall/ Glazing",
      "tradeKey": "glazing",
      "spmServed": true,
      "revenueBand": "$10M to $25M",
      "metric": "netProfit",
      "metricLabel": "Net profit margin",
      "industryAverage": 13,
      "cfosTarget": 14,
      "unit": "percent of revenue",
      "basis": "before taxes",
      "provenance": "derived-to-tie",
      "statement": "Curtain Wall/ Glazing contractors at $10M to $25M in annual revenue average a 13 percent net profit margin before taxes. The CFOS target is 14 percent before taxes."
    },
    {
      "trade": "Curtain Wall/ Glazing",
      "tradeKey": "glazing",
      "spmServed": true,
      "revenueBand": "$10M to $25M",
      "metric": "overhead",
      "metricLabel": "Overhead rate",
      "industryAverage": 16,
      "cfosTarget": 15,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "statement": "Curtain Wall/ Glazing contractors at $10M to $25M in annual revenue average a 16 percent overhead rate. The CFOS target is 15 percent, one point leaner than the trade average."
    },
    {
      "trade": "Grading",
      "tradeKey": "grading",
      "spmServed": true,
      "revenueBand": "$1M to $5M",
      "metric": "grossMargin",
      "metricLabel": "Gross margin",
      "industryAverage": 18,
      "cfosTarget": 25,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "statement": "Grading contractors at $1M to $5M in annual revenue average a 18 percent gross margin. The CFOS target is 25 percent."
    },
    {
      "trade": "Grading",
      "tradeKey": "grading",
      "spmServed": true,
      "revenueBand": "$1M to $5M",
      "metric": "netProfit",
      "metricLabel": "Net profit margin",
      "industryAverage": 2,
      "cfosTarget": 10,
      "unit": "percent of revenue",
      "basis": "before taxes",
      "provenance": "derived-to-tie",
      "statement": "Grading contractors at $1M to $5M in annual revenue average a 2 percent net profit margin before taxes. The CFOS target is 10 percent before taxes."
    },
    {
      "trade": "Grading",
      "tradeKey": "grading",
      "spmServed": true,
      "revenueBand": "$1M to $5M",
      "metric": "overhead",
      "metricLabel": "Overhead rate",
      "industryAverage": 16,
      "cfosTarget": 15,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "statement": "Grading contractors at $1M to $5M in annual revenue average a 16 percent overhead rate. The CFOS target is 15 percent, one point leaner than the trade average."
    },
    {
      "trade": "Grading",
      "tradeKey": "grading",
      "spmServed": true,
      "revenueBand": "$5M to $10M",
      "metric": "grossMargin",
      "metricLabel": "Gross margin",
      "industryAverage": 20,
      "cfosTarget": 24,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "statement": "Grading contractors at $5M to $10M in annual revenue average a 20 percent gross margin. The CFOS target is 24 percent."
    },
    {
      "trade": "Grading",
      "tradeKey": "grading",
      "spmServed": true,
      "revenueBand": "$5M to $10M",
      "metric": "netProfit",
      "metricLabel": "Net profit margin",
      "industryAverage": 5,
      "cfosTarget": 10,
      "unit": "percent of revenue",
      "basis": "before taxes",
      "provenance": "derived-to-tie",
      "statement": "Grading contractors at $5M to $10M in annual revenue average a 5 percent net profit margin before taxes. The CFOS target is 10 percent before taxes."
    },
    {
      "trade": "Grading",
      "tradeKey": "grading",
      "spmServed": true,
      "revenueBand": "$5M to $10M",
      "metric": "overhead",
      "metricLabel": "Overhead rate",
      "industryAverage": 15,
      "cfosTarget": 14,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "statement": "Grading contractors at $5M to $10M in annual revenue average a 15 percent overhead rate. The CFOS target is 14 percent, one point leaner than the trade average."
    },
    {
      "trade": "Grading",
      "tradeKey": "grading",
      "spmServed": true,
      "revenueBand": "$10M to $25M",
      "metric": "grossMargin",
      "metricLabel": "Gross margin",
      "industryAverage": 22,
      "cfosTarget": 23.5,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "statement": "Grading contractors at $10M to $25M in annual revenue average a 22 percent gross margin. The CFOS target is 23.5 percent."
    },
    {
      "trade": "Grading",
      "tradeKey": "grading",
      "spmServed": true,
      "revenueBand": "$10M to $25M",
      "metric": "netProfit",
      "metricLabel": "Net profit margin",
      "industryAverage": 8,
      "cfosTarget": 10.5,
      "unit": "percent of revenue",
      "basis": "before taxes",
      "provenance": "derived-to-tie",
      "statement": "Grading contractors at $10M to $25M in annual revenue average a 8 percent net profit margin before taxes. The CFOS target is 10.5 percent before taxes."
    },
    {
      "trade": "Grading",
      "tradeKey": "grading",
      "spmServed": true,
      "revenueBand": "$10M to $25M",
      "metric": "overhead",
      "metricLabel": "Overhead rate",
      "industryAverage": 14,
      "cfosTarget": 13,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "statement": "Grading contractors at $10M to $25M in annual revenue average a 14 percent overhead rate. The CFOS target is 13 percent, one point leaner than the trade average."
    },
    {
      "trade": "HVAC",
      "tradeKey": "hvac",
      "spmServed": true,
      "revenueBand": "$1M to $5M",
      "metric": "grossMargin",
      "metricLabel": "Gross margin",
      "industryAverage": 24,
      "cfosTarget": 26,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "derived-from-comparable",
      "statement": "HVAC contractors at $1M to $5M in annual revenue average a 24 percent gross margin. The CFOS target is 26 percent."
    },
    {
      "trade": "HVAC",
      "tradeKey": "hvac",
      "spmServed": true,
      "revenueBand": "$1M to $5M",
      "metric": "netProfit",
      "metricLabel": "Net profit margin",
      "industryAverage": 8,
      "cfosTarget": 11,
      "unit": "percent of revenue",
      "basis": "before taxes",
      "provenance": "derived-to-tie",
      "statement": "HVAC contractors at $1M to $5M in annual revenue average a 8 percent net profit margin before taxes. The CFOS target is 11 percent before taxes."
    },
    {
      "trade": "HVAC",
      "tradeKey": "hvac",
      "spmServed": true,
      "revenueBand": "$1M to $5M",
      "metric": "overhead",
      "metricLabel": "Overhead rate",
      "industryAverage": 16,
      "cfosTarget": 15,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "derived-from-comparable",
      "statement": "HVAC contractors at $1M to $5M in annual revenue average a 16 percent overhead rate. The CFOS target is 15 percent, one point leaner than the trade average."
    },
    {
      "trade": "HVAC",
      "tradeKey": "hvac",
      "spmServed": true,
      "revenueBand": "$5M to $10M",
      "metric": "grossMargin",
      "metricLabel": "Gross margin",
      "industryAverage": 25,
      "cfosTarget": 26,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "derived-from-comparable",
      "statement": "HVAC contractors at $5M to $10M in annual revenue average a 25 percent gross margin. The CFOS target is 26 percent."
    },
    {
      "trade": "HVAC",
      "tradeKey": "hvac",
      "spmServed": true,
      "revenueBand": "$5M to $10M",
      "metric": "netProfit",
      "metricLabel": "Net profit margin",
      "industryAverage": 10,
      "cfosTarget": 12,
      "unit": "percent of revenue",
      "basis": "before taxes",
      "provenance": "derived-to-tie",
      "statement": "HVAC contractors at $5M to $10M in annual revenue average a 10 percent net profit margin before taxes. The CFOS target is 12 percent before taxes."
    },
    {
      "trade": "HVAC",
      "tradeKey": "hvac",
      "spmServed": true,
      "revenueBand": "$5M to $10M",
      "metric": "overhead",
      "metricLabel": "Overhead rate",
      "industryAverage": 15,
      "cfosTarget": 14,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "derived-from-comparable",
      "statement": "HVAC contractors at $5M to $10M in annual revenue average a 15 percent overhead rate. The CFOS target is 14 percent, one point leaner than the trade average."
    },
    {
      "trade": "HVAC",
      "tradeKey": "hvac",
      "spmServed": true,
      "revenueBand": "$10M to $25M",
      "metric": "grossMargin",
      "metricLabel": "Gross margin",
      "industryAverage": 26,
      "cfosTarget": 26,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "derived-from-comparable",
      "statement": "HVAC contractors at $10M to $25M in annual revenue average a 26 percent gross margin. The CFOS target is 26 percent."
    },
    {
      "trade": "HVAC",
      "tradeKey": "hvac",
      "spmServed": true,
      "revenueBand": "$10M to $25M",
      "metric": "netProfit",
      "metricLabel": "Net profit margin",
      "industryAverage": 12,
      "cfosTarget": 13,
      "unit": "percent of revenue",
      "basis": "before taxes",
      "provenance": "derived-to-tie",
      "statement": "HVAC contractors at $10M to $25M in annual revenue average a 12 percent net profit margin before taxes. The CFOS target is 13 percent before taxes."
    },
    {
      "trade": "HVAC",
      "tradeKey": "hvac",
      "spmServed": true,
      "revenueBand": "$10M to $25M",
      "metric": "overhead",
      "metricLabel": "Overhead rate",
      "industryAverage": 14,
      "cfosTarget": 13,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "derived-from-comparable",
      "statement": "HVAC contractors at $10M to $25M in annual revenue average a 14 percent overhead rate. The CFOS target is 13 percent, one point leaner than the trade average."
    },
    {
      "trade": "Insulation",
      "tradeKey": "insulation",
      "spmServed": true,
      "revenueBand": "$1M to $5M",
      "metric": "grossMargin",
      "metricLabel": "Gross margin",
      "industryAverage": 22,
      "cfosTarget": 23,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "statement": "Insulation contractors at $1M to $5M in annual revenue average a 22 percent gross margin. The CFOS target is 23 percent."
    },
    {
      "trade": "Insulation",
      "tradeKey": "insulation",
      "spmServed": true,
      "revenueBand": "$1M to $5M",
      "metric": "netProfit",
      "metricLabel": "Net profit margin",
      "industryAverage": 8,
      "cfosTarget": 10,
      "unit": "percent of revenue",
      "basis": "before taxes",
      "provenance": "derived-to-tie",
      "statement": "Insulation contractors at $1M to $5M in annual revenue average a 8 percent net profit margin before taxes. The CFOS target is 10 percent before taxes."
    },
    {
      "trade": "Insulation",
      "tradeKey": "insulation",
      "spmServed": true,
      "revenueBand": "$1M to $5M",
      "metric": "overhead",
      "metricLabel": "Overhead rate",
      "industryAverage": 14,
      "cfosTarget": 13,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "statement": "Insulation contractors at $1M to $5M in annual revenue average a 14 percent overhead rate. The CFOS target is 13 percent, one point leaner than the trade average."
    },
    {
      "trade": "Insulation",
      "tradeKey": "insulation",
      "spmServed": true,
      "revenueBand": "$5M to $10M",
      "metric": "grossMargin",
      "metricLabel": "Gross margin",
      "industryAverage": 23,
      "cfosTarget": 23,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "statement": "Insulation contractors at $5M to $10M in annual revenue average a 23 percent gross margin. The CFOS target is 23 percent."
    },
    {
      "trade": "Insulation",
      "tradeKey": "insulation",
      "spmServed": true,
      "revenueBand": "$5M to $10M",
      "metric": "netProfit",
      "metricLabel": "Net profit margin",
      "industryAverage": 10,
      "cfosTarget": 11,
      "unit": "percent of revenue",
      "basis": "before taxes",
      "provenance": "derived-to-tie",
      "statement": "Insulation contractors at $5M to $10M in annual revenue average a 10 percent net profit margin before taxes. The CFOS target is 11 percent before taxes."
    },
    {
      "trade": "Insulation",
      "tradeKey": "insulation",
      "spmServed": true,
      "revenueBand": "$5M to $10M",
      "metric": "overhead",
      "metricLabel": "Overhead rate",
      "industryAverage": 13,
      "cfosTarget": 12,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "statement": "Insulation contractors at $5M to $10M in annual revenue average a 13 percent overhead rate. The CFOS target is 12 percent, one point leaner than the trade average."
    },
    {
      "trade": "Insulation",
      "tradeKey": "insulation",
      "spmServed": true,
      "revenueBand": "$10M to $25M",
      "metric": "grossMargin",
      "metricLabel": "Gross margin",
      "industryAverage": 24,
      "cfosTarget": 24,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "statement": "Insulation contractors at $10M to $25M in annual revenue average a 24 percent gross margin. The CFOS target is 24 percent."
    },
    {
      "trade": "Insulation",
      "tradeKey": "insulation",
      "spmServed": true,
      "revenueBand": "$10M to $25M",
      "metric": "netProfit",
      "metricLabel": "Net profit margin",
      "industryAverage": 12,
      "cfosTarget": 13,
      "unit": "percent of revenue",
      "basis": "before taxes",
      "provenance": "derived-to-tie",
      "statement": "Insulation contractors at $10M to $25M in annual revenue average a 12 percent net profit margin before taxes. The CFOS target is 13 percent before taxes."
    },
    {
      "trade": "Insulation",
      "tradeKey": "insulation",
      "spmServed": true,
      "revenueBand": "$10M to $25M",
      "metric": "overhead",
      "metricLabel": "Overhead rate",
      "industryAverage": 12,
      "cfosTarget": 11,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "statement": "Insulation contractors at $10M to $25M in annual revenue average a 12 percent overhead rate. The CFOS target is 11 percent, one point leaner than the trade average."
    },
    {
      "trade": "Interior",
      "tradeKey": "interior",
      "spmServed": true,
      "revenueBand": "$1M to $5M",
      "metric": "grossMargin",
      "metricLabel": "Gross margin",
      "industryAverage": 19,
      "cfosTarget": 22,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "statement": "Interior contractors at $1M to $5M in annual revenue average a 19 percent gross margin. The CFOS target is 22 percent."
    },
    {
      "trade": "Interior",
      "tradeKey": "interior",
      "spmServed": true,
      "revenueBand": "$1M to $5M",
      "metric": "netProfit",
      "metricLabel": "Net profit margin",
      "industryAverage": 6,
      "cfosTarget": 10,
      "unit": "percent of revenue",
      "basis": "before taxes",
      "provenance": "derived-to-tie",
      "statement": "Interior contractors at $1M to $5M in annual revenue average a 6 percent net profit margin before taxes. The CFOS target is 10 percent before taxes."
    },
    {
      "trade": "Interior",
      "tradeKey": "interior",
      "spmServed": true,
      "revenueBand": "$1M to $5M",
      "metric": "overhead",
      "metricLabel": "Overhead rate",
      "industryAverage": 13,
      "cfosTarget": 12,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "statement": "Interior contractors at $1M to $5M in annual revenue average a 13 percent overhead rate. The CFOS target is 12 percent, one point leaner than the trade average."
    },
    {
      "trade": "Interior",
      "tradeKey": "interior",
      "spmServed": true,
      "revenueBand": "$5M to $10M",
      "metric": "grossMargin",
      "metricLabel": "Gross margin",
      "industryAverage": 21,
      "cfosTarget": 21,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "statement": "Interior contractors at $5M to $10M in annual revenue average a 21 percent gross margin. The CFOS target is 21 percent."
    },
    {
      "trade": "Interior",
      "tradeKey": "interior",
      "spmServed": true,
      "revenueBand": "$5M to $10M",
      "metric": "netProfit",
      "metricLabel": "Net profit margin",
      "industryAverage": 9,
      "cfosTarget": 10,
      "unit": "percent of revenue",
      "basis": "before taxes",
      "provenance": "derived-to-tie",
      "statement": "Interior contractors at $5M to $10M in annual revenue average a 9 percent net profit margin before taxes. The CFOS target is 10 percent before taxes."
    },
    {
      "trade": "Interior",
      "tradeKey": "interior",
      "spmServed": true,
      "revenueBand": "$5M to $10M",
      "metric": "overhead",
      "metricLabel": "Overhead rate",
      "industryAverage": 12,
      "cfosTarget": 11,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "statement": "Interior contractors at $5M to $10M in annual revenue average a 12 percent overhead rate. The CFOS target is 11 percent, one point leaner than the trade average."
    },
    {
      "trade": "Interior",
      "tradeKey": "interior",
      "spmServed": true,
      "revenueBand": "$10M to $25M",
      "metric": "grossMargin",
      "metricLabel": "Gross margin",
      "industryAverage": 22,
      "cfosTarget": 22,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "statement": "Interior contractors at $10M to $25M in annual revenue average a 22 percent gross margin. The CFOS target is 22 percent."
    },
    {
      "trade": "Interior",
      "tradeKey": "interior",
      "spmServed": true,
      "revenueBand": "$10M to $25M",
      "metric": "netProfit",
      "metricLabel": "Net profit margin",
      "industryAverage": 11,
      "cfosTarget": 12,
      "unit": "percent of revenue",
      "basis": "before taxes",
      "provenance": "derived-to-tie",
      "statement": "Interior contractors at $10M to $25M in annual revenue average a 11 percent net profit margin before taxes. The CFOS target is 12 percent before taxes."
    },
    {
      "trade": "Interior",
      "tradeKey": "interior",
      "spmServed": true,
      "revenueBand": "$10M to $25M",
      "metric": "overhead",
      "metricLabel": "Overhead rate",
      "industryAverage": 11,
      "cfosTarget": 10,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "statement": "Interior contractors at $10M to $25M in annual revenue average a 11 percent overhead rate. The CFOS target is 10 percent, one point leaner than the trade average."
    },
    {
      "trade": "Irrigation",
      "tradeKey": "irrigation",
      "spmServed": true,
      "revenueBand": "$1M to $5M",
      "metric": "grossMargin",
      "metricLabel": "Gross margin",
      "industryAverage": 22,
      "cfosTarget": 24,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "derived-from-comparable",
      "statement": "Irrigation contractors at $1M to $5M in annual revenue average a 22 percent gross margin. The CFOS target is 24 percent."
    },
    {
      "trade": "Irrigation",
      "tradeKey": "irrigation",
      "spmServed": true,
      "revenueBand": "$1M to $5M",
      "metric": "netProfit",
      "metricLabel": "Net profit margin",
      "industryAverage": 7,
      "cfosTarget": 10,
      "unit": "percent of revenue",
      "basis": "before taxes",
      "provenance": "derived-to-tie",
      "statement": "Irrigation contractors at $1M to $5M in annual revenue average a 7 percent net profit margin before taxes. The CFOS target is 10 percent before taxes."
    },
    {
      "trade": "Irrigation",
      "tradeKey": "irrigation",
      "spmServed": true,
      "revenueBand": "$1M to $5M",
      "metric": "overhead",
      "metricLabel": "Overhead rate",
      "industryAverage": 15,
      "cfosTarget": 14,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "derived-from-comparable",
      "statement": "Irrigation contractors at $1M to $5M in annual revenue average a 15 percent overhead rate. The CFOS target is 14 percent, one point leaner than the trade average."
    },
    {
      "trade": "Irrigation",
      "tradeKey": "irrigation",
      "spmServed": true,
      "revenueBand": "$5M to $10M",
      "metric": "grossMargin",
      "metricLabel": "Gross margin",
      "industryAverage": 23,
      "cfosTarget": 23,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "derived-from-comparable",
      "statement": "Irrigation contractors at $5M to $10M in annual revenue average a 23 percent gross margin. The CFOS target is 23 percent."
    },
    {
      "trade": "Irrigation",
      "tradeKey": "irrigation",
      "spmServed": true,
      "revenueBand": "$5M to $10M",
      "metric": "netProfit",
      "metricLabel": "Net profit margin",
      "industryAverage": 9,
      "cfosTarget": 10,
      "unit": "percent of revenue",
      "basis": "before taxes",
      "provenance": "derived-to-tie",
      "statement": "Irrigation contractors at $5M to $10M in annual revenue average a 9 percent net profit margin before taxes. The CFOS target is 10 percent before taxes."
    },
    {
      "trade": "Irrigation",
      "tradeKey": "irrigation",
      "spmServed": true,
      "revenueBand": "$5M to $10M",
      "metric": "overhead",
      "metricLabel": "Overhead rate",
      "industryAverage": 14,
      "cfosTarget": 13,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "derived-from-comparable",
      "statement": "Irrigation contractors at $5M to $10M in annual revenue average a 14 percent overhead rate. The CFOS target is 13 percent, one point leaner than the trade average."
    },
    {
      "trade": "Irrigation",
      "tradeKey": "irrigation",
      "spmServed": true,
      "revenueBand": "$10M to $25M",
      "metric": "grossMargin",
      "metricLabel": "Gross margin",
      "industryAverage": 24,
      "cfosTarget": 24,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "derived-from-comparable",
      "statement": "Irrigation contractors at $10M to $25M in annual revenue average a 24 percent gross margin. The CFOS target is 24 percent."
    },
    {
      "trade": "Irrigation",
      "tradeKey": "irrigation",
      "spmServed": true,
      "revenueBand": "$10M to $25M",
      "metric": "netProfit",
      "metricLabel": "Net profit margin",
      "industryAverage": 11,
      "cfosTarget": 12,
      "unit": "percent of revenue",
      "basis": "before taxes",
      "provenance": "derived-to-tie",
      "statement": "Irrigation contractors at $10M to $25M in annual revenue average a 11 percent net profit margin before taxes. The CFOS target is 12 percent before taxes."
    },
    {
      "trade": "Irrigation",
      "tradeKey": "irrigation",
      "spmServed": true,
      "revenueBand": "$10M to $25M",
      "metric": "overhead",
      "metricLabel": "Overhead rate",
      "industryAverage": 13,
      "cfosTarget": 12,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "derived-from-comparable",
      "statement": "Irrigation contractors at $10M to $25M in annual revenue average a 13 percent overhead rate. The CFOS target is 12 percent, one point leaner than the trade average."
    },
    {
      "trade": "Landscaping",
      "tradeKey": "landscaping",
      "spmServed": true,
      "revenueBand": "$1M to $5M",
      "metric": "grossMargin",
      "metricLabel": "Gross margin",
      "industryAverage": 22,
      "cfosTarget": 24,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "derived-from-comparable",
      "statement": "Landscaping contractors at $1M to $5M in annual revenue average a 22 percent gross margin. The CFOS target is 24 percent."
    },
    {
      "trade": "Landscaping",
      "tradeKey": "landscaping",
      "spmServed": true,
      "revenueBand": "$1M to $5M",
      "metric": "netProfit",
      "metricLabel": "Net profit margin",
      "industryAverage": 7,
      "cfosTarget": 10,
      "unit": "percent of revenue",
      "basis": "before taxes",
      "provenance": "derived-to-tie",
      "statement": "Landscaping contractors at $1M to $5M in annual revenue average a 7 percent net profit margin before taxes. The CFOS target is 10 percent before taxes."
    },
    {
      "trade": "Landscaping",
      "tradeKey": "landscaping",
      "spmServed": true,
      "revenueBand": "$1M to $5M",
      "metric": "overhead",
      "metricLabel": "Overhead rate",
      "industryAverage": 15,
      "cfosTarget": 14,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "derived-from-comparable",
      "statement": "Landscaping contractors at $1M to $5M in annual revenue average a 15 percent overhead rate. The CFOS target is 14 percent, one point leaner than the trade average."
    },
    {
      "trade": "Landscaping",
      "tradeKey": "landscaping",
      "spmServed": true,
      "revenueBand": "$5M to $10M",
      "metric": "grossMargin",
      "metricLabel": "Gross margin",
      "industryAverage": 23,
      "cfosTarget": 23,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "derived-from-comparable",
      "statement": "Landscaping contractors at $5M to $10M in annual revenue average a 23 percent gross margin. The CFOS target is 23 percent."
    },
    {
      "trade": "Landscaping",
      "tradeKey": "landscaping",
      "spmServed": true,
      "revenueBand": "$5M to $10M",
      "metric": "netProfit",
      "metricLabel": "Net profit margin",
      "industryAverage": 9,
      "cfosTarget": 10,
      "unit": "percent of revenue",
      "basis": "before taxes",
      "provenance": "derived-to-tie",
      "statement": "Landscaping contractors at $5M to $10M in annual revenue average a 9 percent net profit margin before taxes. The CFOS target is 10 percent before taxes."
    },
    {
      "trade": "Landscaping",
      "tradeKey": "landscaping",
      "spmServed": true,
      "revenueBand": "$5M to $10M",
      "metric": "overhead",
      "metricLabel": "Overhead rate",
      "industryAverage": 14,
      "cfosTarget": 13,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "derived-from-comparable",
      "statement": "Landscaping contractors at $5M to $10M in annual revenue average a 14 percent overhead rate. The CFOS target is 13 percent, one point leaner than the trade average."
    },
    {
      "trade": "Landscaping",
      "tradeKey": "landscaping",
      "spmServed": true,
      "revenueBand": "$10M to $25M",
      "metric": "grossMargin",
      "metricLabel": "Gross margin",
      "industryAverage": 24,
      "cfosTarget": 24,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "derived-from-comparable",
      "statement": "Landscaping contractors at $10M to $25M in annual revenue average a 24 percent gross margin. The CFOS target is 24 percent."
    },
    {
      "trade": "Landscaping",
      "tradeKey": "landscaping",
      "spmServed": true,
      "revenueBand": "$10M to $25M",
      "metric": "netProfit",
      "metricLabel": "Net profit margin",
      "industryAverage": 11,
      "cfosTarget": 12,
      "unit": "percent of revenue",
      "basis": "before taxes",
      "provenance": "derived-to-tie",
      "statement": "Landscaping contractors at $10M to $25M in annual revenue average a 11 percent net profit margin before taxes. The CFOS target is 12 percent before taxes."
    },
    {
      "trade": "Landscaping",
      "tradeKey": "landscaping",
      "spmServed": true,
      "revenueBand": "$10M to $25M",
      "metric": "overhead",
      "metricLabel": "Overhead rate",
      "industryAverage": 13,
      "cfosTarget": 12,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "derived-from-comparable",
      "statement": "Landscaping contractors at $10M to $25M in annual revenue average a 13 percent overhead rate. The CFOS target is 12 percent, one point leaner than the trade average."
    },
    {
      "trade": "Low Voltage/ AV",
      "tradeKey": "low-voltage",
      "spmServed": true,
      "revenueBand": "$1M to $5M",
      "metric": "grossMargin",
      "metricLabel": "Gross margin",
      "industryAverage": 24,
      "cfosTarget": 25,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "derived-from-comparable",
      "statement": "Low Voltage/ AV contractors at $1M to $5M in annual revenue average a 24 percent gross margin. The CFOS target is 25 percent."
    },
    {
      "trade": "Low Voltage/ AV",
      "tradeKey": "low-voltage",
      "spmServed": true,
      "revenueBand": "$1M to $5M",
      "metric": "netProfit",
      "metricLabel": "Net profit margin",
      "industryAverage": 8,
      "cfosTarget": 10,
      "unit": "percent of revenue",
      "basis": "before taxes",
      "provenance": "derived-to-tie",
      "statement": "Low Voltage/ AV contractors at $1M to $5M in annual revenue average a 8 percent net profit margin before taxes. The CFOS target is 10 percent before taxes."
    },
    {
      "trade": "Low Voltage/ AV",
      "tradeKey": "low-voltage",
      "spmServed": true,
      "revenueBand": "$1M to $5M",
      "metric": "overhead",
      "metricLabel": "Overhead rate",
      "industryAverage": 16,
      "cfosTarget": 15,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "derived-from-comparable",
      "statement": "Low Voltage/ AV contractors at $1M to $5M in annual revenue average a 16 percent overhead rate. The CFOS target is 15 percent, one point leaner than the trade average."
    },
    {
      "trade": "Low Voltage/ AV",
      "tradeKey": "low-voltage",
      "spmServed": true,
      "revenueBand": "$5M to $10M",
      "metric": "grossMargin",
      "metricLabel": "Gross margin",
      "industryAverage": 25,
      "cfosTarget": 25,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "derived-from-comparable",
      "statement": "Low Voltage/ AV contractors at $5M to $10M in annual revenue average a 25 percent gross margin. The CFOS target is 25 percent."
    },
    {
      "trade": "Low Voltage/ AV",
      "tradeKey": "low-voltage",
      "spmServed": true,
      "revenueBand": "$5M to $10M",
      "metric": "netProfit",
      "metricLabel": "Net profit margin",
      "industryAverage": 10,
      "cfosTarget": 11,
      "unit": "percent of revenue",
      "basis": "before taxes",
      "provenance": "derived-to-tie",
      "statement": "Low Voltage/ AV contractors at $5M to $10M in annual revenue average a 10 percent net profit margin before taxes. The CFOS target is 11 percent before taxes."
    },
    {
      "trade": "Low Voltage/ AV",
      "tradeKey": "low-voltage",
      "spmServed": true,
      "revenueBand": "$5M to $10M",
      "metric": "overhead",
      "metricLabel": "Overhead rate",
      "industryAverage": 15,
      "cfosTarget": 14,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "derived-from-comparable",
      "statement": "Low Voltage/ AV contractors at $5M to $10M in annual revenue average a 15 percent overhead rate. The CFOS target is 14 percent, one point leaner than the trade average."
    },
    {
      "trade": "Low Voltage/ AV",
      "tradeKey": "low-voltage",
      "spmServed": true,
      "revenueBand": "$10M to $25M",
      "metric": "grossMargin",
      "metricLabel": "Gross margin",
      "industryAverage": 26,
      "cfosTarget": 26,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "derived-from-comparable",
      "statement": "Low Voltage/ AV contractors at $10M to $25M in annual revenue average a 26 percent gross margin. The CFOS target is 26 percent."
    },
    {
      "trade": "Low Voltage/ AV",
      "tradeKey": "low-voltage",
      "spmServed": true,
      "revenueBand": "$10M to $25M",
      "metric": "netProfit",
      "metricLabel": "Net profit margin",
      "industryAverage": 12,
      "cfosTarget": 13,
      "unit": "percent of revenue",
      "basis": "before taxes",
      "provenance": "derived-to-tie",
      "statement": "Low Voltage/ AV contractors at $10M to $25M in annual revenue average a 12 percent net profit margin before taxes. The CFOS target is 13 percent before taxes."
    },
    {
      "trade": "Low Voltage/ AV",
      "tradeKey": "low-voltage",
      "spmServed": true,
      "revenueBand": "$10M to $25M",
      "metric": "overhead",
      "metricLabel": "Overhead rate",
      "industryAverage": 14,
      "cfosTarget": 13,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "derived-from-comparable",
      "statement": "Low Voltage/ AV contractors at $10M to $25M in annual revenue average a 14 percent overhead rate. The CFOS target is 13 percent, one point leaner than the trade average."
    },
    {
      "trade": "Marine",
      "tradeKey": "marine",
      "spmServed": true,
      "revenueBand": "$1M to $5M",
      "metric": "grossMargin",
      "metricLabel": "Gross margin",
      "industryAverage": 22,
      "cfosTarget": 24,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "statement": "Marine contractors at $1M to $5M in annual revenue average a 22 percent gross margin. The CFOS target is 24 percent."
    },
    {
      "trade": "Marine",
      "tradeKey": "marine",
      "spmServed": true,
      "revenueBand": "$1M to $5M",
      "metric": "netProfit",
      "metricLabel": "Net profit margin",
      "industryAverage": 7,
      "cfosTarget": 10,
      "unit": "percent of revenue",
      "basis": "before taxes",
      "provenance": "derived-to-tie",
      "statement": "Marine contractors at $1M to $5M in annual revenue average a 7 percent net profit margin before taxes. The CFOS target is 10 percent before taxes."
    },
    {
      "trade": "Marine",
      "tradeKey": "marine",
      "spmServed": true,
      "revenueBand": "$1M to $5M",
      "metric": "overhead",
      "metricLabel": "Overhead rate",
      "industryAverage": 15,
      "cfosTarget": 14,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "statement": "Marine contractors at $1M to $5M in annual revenue average a 15 percent overhead rate. The CFOS target is 14 percent, one point leaner than the trade average."
    },
    {
      "trade": "Marine",
      "tradeKey": "marine",
      "spmServed": true,
      "revenueBand": "$5M to $10M",
      "metric": "grossMargin",
      "metricLabel": "Gross margin",
      "industryAverage": 23,
      "cfosTarget": 24,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "statement": "Marine contractors at $5M to $10M in annual revenue average a 23 percent gross margin. The CFOS target is 24 percent."
    },
    {
      "trade": "Marine",
      "tradeKey": "marine",
      "spmServed": true,
      "revenueBand": "$5M to $10M",
      "metric": "netProfit",
      "metricLabel": "Net profit margin",
      "industryAverage": 9,
      "cfosTarget": 11,
      "unit": "percent of revenue",
      "basis": "before taxes",
      "provenance": "derived-to-tie",
      "statement": "Marine contractors at $5M to $10M in annual revenue average a 9 percent net profit margin before taxes. The CFOS target is 11 percent before taxes."
    },
    {
      "trade": "Marine",
      "tradeKey": "marine",
      "spmServed": true,
      "revenueBand": "$5M to $10M",
      "metric": "overhead",
      "metricLabel": "Overhead rate",
      "industryAverage": 14,
      "cfosTarget": 13,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "statement": "Marine contractors at $5M to $10M in annual revenue average a 14 percent overhead rate. The CFOS target is 13 percent, one point leaner than the trade average."
    },
    {
      "trade": "Marine",
      "tradeKey": "marine",
      "spmServed": true,
      "revenueBand": "$10M to $25M",
      "metric": "grossMargin",
      "metricLabel": "Gross margin",
      "industryAverage": 25,
      "cfosTarget": 25,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "statement": "Marine contractors at $10M to $25M in annual revenue average a 25 percent gross margin. The CFOS target is 25 percent."
    },
    {
      "trade": "Marine",
      "tradeKey": "marine",
      "spmServed": true,
      "revenueBand": "$10M to $25M",
      "metric": "netProfit",
      "metricLabel": "Net profit margin",
      "industryAverage": 12,
      "cfosTarget": 13,
      "unit": "percent of revenue",
      "basis": "before taxes",
      "provenance": "derived-to-tie",
      "statement": "Marine contractors at $10M to $25M in annual revenue average a 12 percent net profit margin before taxes. The CFOS target is 13 percent before taxes."
    },
    {
      "trade": "Marine",
      "tradeKey": "marine",
      "spmServed": true,
      "revenueBand": "$10M to $25M",
      "metric": "overhead",
      "metricLabel": "Overhead rate",
      "industryAverage": 13,
      "cfosTarget": 12,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "statement": "Marine contractors at $10M to $25M in annual revenue average a 13 percent overhead rate. The CFOS target is 12 percent, one point leaner than the trade average."
    },
    {
      "trade": "Masonry",
      "tradeKey": "masonry",
      "spmServed": true,
      "revenueBand": "$1M to $5M",
      "metric": "grossMargin",
      "metricLabel": "Gross margin",
      "industryAverage": 21,
      "cfosTarget": 23,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "statement": "Masonry contractors at $1M to $5M in annual revenue average a 21 percent gross margin. The CFOS target is 23 percent."
    },
    {
      "trade": "Masonry",
      "tradeKey": "masonry",
      "spmServed": true,
      "revenueBand": "$1M to $5M",
      "metric": "netProfit",
      "metricLabel": "Net profit margin",
      "industryAverage": 7,
      "cfosTarget": 10,
      "unit": "percent of revenue",
      "basis": "before taxes",
      "provenance": "derived-to-tie",
      "statement": "Masonry contractors at $1M to $5M in annual revenue average a 7 percent net profit margin before taxes. The CFOS target is 10 percent before taxes."
    },
    {
      "trade": "Masonry",
      "tradeKey": "masonry",
      "spmServed": true,
      "revenueBand": "$1M to $5M",
      "metric": "overhead",
      "metricLabel": "Overhead rate",
      "industryAverage": 14,
      "cfosTarget": 13,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "statement": "Masonry contractors at $1M to $5M in annual revenue average a 14 percent overhead rate. The CFOS target is 13 percent, one point leaner than the trade average."
    },
    {
      "trade": "Masonry",
      "tradeKey": "masonry",
      "spmServed": true,
      "revenueBand": "$5M to $10M",
      "metric": "grossMargin",
      "metricLabel": "Gross margin",
      "industryAverage": 22,
      "cfosTarget": 22,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "statement": "Masonry contractors at $5M to $10M in annual revenue average a 22 percent gross margin. The CFOS target is 22 percent."
    },
    {
      "trade": "Masonry",
      "tradeKey": "masonry",
      "spmServed": true,
      "revenueBand": "$5M to $10M",
      "metric": "netProfit",
      "metricLabel": "Net profit margin",
      "industryAverage": 9,
      "cfosTarget": 10,
      "unit": "percent of revenue",
      "basis": "before taxes",
      "provenance": "derived-to-tie",
      "statement": "Masonry contractors at $5M to $10M in annual revenue average a 9 percent net profit margin before taxes. The CFOS target is 10 percent before taxes."
    },
    {
      "trade": "Masonry",
      "tradeKey": "masonry",
      "spmServed": true,
      "revenueBand": "$5M to $10M",
      "metric": "overhead",
      "metricLabel": "Overhead rate",
      "industryAverage": 13,
      "cfosTarget": 12,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "statement": "Masonry contractors at $5M to $10M in annual revenue average a 13 percent overhead rate. The CFOS target is 12 percent, one point leaner than the trade average."
    },
    {
      "trade": "Masonry",
      "tradeKey": "masonry",
      "spmServed": true,
      "revenueBand": "$10M to $25M",
      "metric": "grossMargin",
      "metricLabel": "Gross margin",
      "industryAverage": 23,
      "cfosTarget": 23,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "statement": "Masonry contractors at $10M to $25M in annual revenue average a 23 percent gross margin. The CFOS target is 23 percent."
    },
    {
      "trade": "Masonry",
      "tradeKey": "masonry",
      "spmServed": true,
      "revenueBand": "$10M to $25M",
      "metric": "netProfit",
      "metricLabel": "Net profit margin",
      "industryAverage": 11,
      "cfosTarget": 12,
      "unit": "percent of revenue",
      "basis": "before taxes",
      "provenance": "derived-to-tie",
      "statement": "Masonry contractors at $10M to $25M in annual revenue average a 11 percent net profit margin before taxes. The CFOS target is 12 percent before taxes."
    },
    {
      "trade": "Masonry",
      "tradeKey": "masonry",
      "spmServed": true,
      "revenueBand": "$10M to $25M",
      "metric": "overhead",
      "metricLabel": "Overhead rate",
      "industryAverage": 12,
      "cfosTarget": 11,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "statement": "Masonry contractors at $10M to $25M in annual revenue average a 12 percent overhead rate. The CFOS target is 11 percent, one point leaner than the trade average."
    },
    {
      "trade": "Mechanical",
      "tradeKey": "mechanical",
      "spmServed": true,
      "revenueBand": "$1M to $5M",
      "metric": "grossMargin",
      "metricLabel": "Gross margin",
      "industryAverage": 25,
      "cfosTarget": 26,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "statement": "Mechanical contractors at $1M to $5M in annual revenue average a 25 percent gross margin. The CFOS target is 26 percent."
    },
    {
      "trade": "Mechanical",
      "tradeKey": "mechanical",
      "spmServed": true,
      "revenueBand": "$1M to $5M",
      "metric": "netProfit",
      "metricLabel": "Net profit margin",
      "industryAverage": 9,
      "cfosTarget": 11,
      "unit": "percent of revenue",
      "basis": "before taxes",
      "provenance": "derived-to-tie",
      "statement": "Mechanical contractors at $1M to $5M in annual revenue average a 9 percent net profit margin before taxes. The CFOS target is 11 percent before taxes."
    },
    {
      "trade": "Mechanical",
      "tradeKey": "mechanical",
      "spmServed": true,
      "revenueBand": "$1M to $5M",
      "metric": "overhead",
      "metricLabel": "Overhead rate",
      "industryAverage": 16,
      "cfosTarget": 15,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "statement": "Mechanical contractors at $1M to $5M in annual revenue average a 16 percent overhead rate. The CFOS target is 15 percent, one point leaner than the trade average."
    },
    {
      "trade": "Mechanical",
      "tradeKey": "mechanical",
      "spmServed": true,
      "revenueBand": "$5M to $10M",
      "metric": "grossMargin",
      "metricLabel": "Gross margin",
      "industryAverage": 26,
      "cfosTarget": 26,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "statement": "Mechanical contractors at $5M to $10M in annual revenue average a 26 percent gross margin. The CFOS target is 26 percent."
    },
    {
      "trade": "Mechanical",
      "tradeKey": "mechanical",
      "spmServed": true,
      "revenueBand": "$5M to $10M",
      "metric": "netProfit",
      "metricLabel": "Net profit margin",
      "industryAverage": 11,
      "cfosTarget": 12,
      "unit": "percent of revenue",
      "basis": "before taxes",
      "provenance": "derived-to-tie",
      "statement": "Mechanical contractors at $5M to $10M in annual revenue average a 11 percent net profit margin before taxes. The CFOS target is 12 percent before taxes."
    },
    {
      "trade": "Mechanical",
      "tradeKey": "mechanical",
      "spmServed": true,
      "revenueBand": "$5M to $10M",
      "metric": "overhead",
      "metricLabel": "Overhead rate",
      "industryAverage": 15,
      "cfosTarget": 14,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "statement": "Mechanical contractors at $5M to $10M in annual revenue average a 15 percent overhead rate. The CFOS target is 14 percent, one point leaner than the trade average."
    },
    {
      "trade": "Mechanical",
      "tradeKey": "mechanical",
      "spmServed": true,
      "revenueBand": "$10M to $25M",
      "metric": "grossMargin",
      "metricLabel": "Gross margin",
      "industryAverage": 27,
      "cfosTarget": 27,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "statement": "Mechanical contractors at $10M to $25M in annual revenue average a 27 percent gross margin. The CFOS target is 27 percent."
    },
    {
      "trade": "Mechanical",
      "tradeKey": "mechanical",
      "spmServed": true,
      "revenueBand": "$10M to $25M",
      "metric": "netProfit",
      "metricLabel": "Net profit margin",
      "industryAverage": 13,
      "cfosTarget": 14,
      "unit": "percent of revenue",
      "basis": "before taxes",
      "provenance": "derived-to-tie",
      "statement": "Mechanical contractors at $10M to $25M in annual revenue average a 13 percent net profit margin before taxes. The CFOS target is 14 percent before taxes."
    },
    {
      "trade": "Mechanical",
      "tradeKey": "mechanical",
      "spmServed": true,
      "revenueBand": "$10M to $25M",
      "metric": "overhead",
      "metricLabel": "Overhead rate",
      "industryAverage": 14,
      "cfosTarget": 13,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "statement": "Mechanical contractors at $10M to $25M in annual revenue average a 14 percent overhead rate. The CFOS target is 13 percent, one point leaner than the trade average."
    },
    {
      "trade": "Painting",
      "tradeKey": "painting",
      "spmServed": true,
      "revenueBand": "$1M to $5M",
      "metric": "grossMargin",
      "metricLabel": "Gross margin",
      "industryAverage": 18,
      "cfosTarget": 22,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "statement": "Painting contractors at $1M to $5M in annual revenue average a 18 percent gross margin. The CFOS target is 22 percent."
    },
    {
      "trade": "Painting",
      "tradeKey": "painting",
      "spmServed": true,
      "revenueBand": "$1M to $5M",
      "metric": "netProfit",
      "metricLabel": "Net profit margin",
      "industryAverage": 5,
      "cfosTarget": 10,
      "unit": "percent of revenue",
      "basis": "before taxes",
      "provenance": "derived-to-tie",
      "statement": "Painting contractors at $1M to $5M in annual revenue average a 5 percent net profit margin before taxes. The CFOS target is 10 percent before taxes."
    },
    {
      "trade": "Painting",
      "tradeKey": "painting",
      "spmServed": true,
      "revenueBand": "$1M to $5M",
      "metric": "overhead",
      "metricLabel": "Overhead rate",
      "industryAverage": 13,
      "cfosTarget": 12,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "statement": "Painting contractors at $1M to $5M in annual revenue average a 13 percent overhead rate. The CFOS target is 12 percent, one point leaner than the trade average."
    },
    {
      "trade": "Painting",
      "tradeKey": "painting",
      "spmServed": true,
      "revenueBand": "$5M to $10M",
      "metric": "grossMargin",
      "metricLabel": "Gross margin",
      "industryAverage": 20,
      "cfosTarget": 21,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "statement": "Painting contractors at $5M to $10M in annual revenue average a 20 percent gross margin. The CFOS target is 21 percent."
    },
    {
      "trade": "Painting",
      "tradeKey": "painting",
      "spmServed": true,
      "revenueBand": "$5M to $10M",
      "metric": "netProfit",
      "metricLabel": "Net profit margin",
      "industryAverage": 8,
      "cfosTarget": 10,
      "unit": "percent of revenue",
      "basis": "before taxes",
      "provenance": "derived-to-tie",
      "statement": "Painting contractors at $5M to $10M in annual revenue average a 8 percent net profit margin before taxes. The CFOS target is 10 percent before taxes."
    },
    {
      "trade": "Painting",
      "tradeKey": "painting",
      "spmServed": true,
      "revenueBand": "$5M to $10M",
      "metric": "overhead",
      "metricLabel": "Overhead rate",
      "industryAverage": 12,
      "cfosTarget": 11,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "statement": "Painting contractors at $5M to $10M in annual revenue average a 12 percent overhead rate. The CFOS target is 11 percent, one point leaner than the trade average."
    },
    {
      "trade": "Painting",
      "tradeKey": "painting",
      "spmServed": true,
      "revenueBand": "$10M to $25M",
      "metric": "grossMargin",
      "metricLabel": "Gross margin",
      "industryAverage": 21,
      "cfosTarget": 21,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "statement": "Painting contractors at $10M to $25M in annual revenue average a 21 percent gross margin. The CFOS target is 21 percent."
    },
    {
      "trade": "Painting",
      "tradeKey": "painting",
      "spmServed": true,
      "revenueBand": "$10M to $25M",
      "metric": "netProfit",
      "metricLabel": "Net profit margin",
      "industryAverage": 10,
      "cfosTarget": 11,
      "unit": "percent of revenue",
      "basis": "before taxes",
      "provenance": "derived-to-tie",
      "statement": "Painting contractors at $10M to $25M in annual revenue average a 10 percent net profit margin before taxes. The CFOS target is 11 percent before taxes."
    },
    {
      "trade": "Painting",
      "tradeKey": "painting",
      "spmServed": true,
      "revenueBand": "$10M to $25M",
      "metric": "overhead",
      "metricLabel": "Overhead rate",
      "industryAverage": 11,
      "cfosTarget": 10,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "statement": "Painting contractors at $10M to $25M in annual revenue average a 11 percent overhead rate. The CFOS target is 10 percent, one point leaner than the trade average."
    },
    {
      "trade": "Paving",
      "tradeKey": "paving",
      "spmServed": true,
      "revenueBand": "$1M to $5M",
      "metric": "grossMargin",
      "metricLabel": "Gross margin",
      "industryAverage": 20,
      "cfosTarget": 23,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "statement": "Paving contractors at $1M to $5M in annual revenue average a 20 percent gross margin. The CFOS target is 23 percent."
    },
    {
      "trade": "Paving",
      "tradeKey": "paving",
      "spmServed": true,
      "revenueBand": "$1M to $5M",
      "metric": "netProfit",
      "metricLabel": "Net profit margin",
      "industryAverage": 6,
      "cfosTarget": 10,
      "unit": "percent of revenue",
      "basis": "before taxes",
      "provenance": "derived-to-tie",
      "statement": "Paving contractors at $1M to $5M in annual revenue average a 6 percent net profit margin before taxes. The CFOS target is 10 percent before taxes."
    },
    {
      "trade": "Paving",
      "tradeKey": "paving",
      "spmServed": true,
      "revenueBand": "$1M to $5M",
      "metric": "overhead",
      "metricLabel": "Overhead rate",
      "industryAverage": 14,
      "cfosTarget": 13,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "statement": "Paving contractors at $1M to $5M in annual revenue average a 14 percent overhead rate. The CFOS target is 13 percent, one point leaner than the trade average."
    },
    {
      "trade": "Paving",
      "tradeKey": "paving",
      "spmServed": true,
      "revenueBand": "$5M to $10M",
      "metric": "grossMargin",
      "metricLabel": "Gross margin",
      "industryAverage": 22,
      "cfosTarget": 22,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "statement": "Paving contractors at $5M to $10M in annual revenue average a 22 percent gross margin. The CFOS target is 22 percent."
    },
    {
      "trade": "Paving",
      "tradeKey": "paving",
      "spmServed": true,
      "revenueBand": "$5M to $10M",
      "metric": "netProfit",
      "metricLabel": "Net profit margin",
      "industryAverage": 9,
      "cfosTarget": 10,
      "unit": "percent of revenue",
      "basis": "before taxes",
      "provenance": "derived-to-tie",
      "statement": "Paving contractors at $5M to $10M in annual revenue average a 9 percent net profit margin before taxes. The CFOS target is 10 percent before taxes."
    },
    {
      "trade": "Paving",
      "tradeKey": "paving",
      "spmServed": true,
      "revenueBand": "$5M to $10M",
      "metric": "overhead",
      "metricLabel": "Overhead rate",
      "industryAverage": 13,
      "cfosTarget": 12,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "statement": "Paving contractors at $5M to $10M in annual revenue average a 13 percent overhead rate. The CFOS target is 12 percent, one point leaner than the trade average."
    },
    {
      "trade": "Paving",
      "tradeKey": "paving",
      "spmServed": true,
      "revenueBand": "$10M to $25M",
      "metric": "grossMargin",
      "metricLabel": "Gross margin",
      "industryAverage": 23,
      "cfosTarget": 23,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "statement": "Paving contractors at $10M to $25M in annual revenue average a 23 percent gross margin. The CFOS target is 23 percent."
    },
    {
      "trade": "Paving",
      "tradeKey": "paving",
      "spmServed": true,
      "revenueBand": "$10M to $25M",
      "metric": "netProfit",
      "metricLabel": "Net profit margin",
      "industryAverage": 11,
      "cfosTarget": 12,
      "unit": "percent of revenue",
      "basis": "before taxes",
      "provenance": "derived-to-tie",
      "statement": "Paving contractors at $10M to $25M in annual revenue average a 11 percent net profit margin before taxes. The CFOS target is 12 percent before taxes."
    },
    {
      "trade": "Paving",
      "tradeKey": "paving",
      "spmServed": true,
      "revenueBand": "$10M to $25M",
      "metric": "overhead",
      "metricLabel": "Overhead rate",
      "industryAverage": 12,
      "cfosTarget": 11,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "statement": "Paving contractors at $10M to $25M in annual revenue average a 12 percent overhead rate. The CFOS target is 11 percent, one point leaner than the trade average."
    },
    {
      "trade": "Plumbing",
      "tradeKey": "plumbing",
      "spmServed": true,
      "revenueBand": "$1M to $5M",
      "metric": "grossMargin",
      "metricLabel": "Gross margin",
      "industryAverage": 25,
      "cfosTarget": 26,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "statement": "Plumbing contractors at $1M to $5M in annual revenue average a 25 percent gross margin. The CFOS target is 26 percent."
    },
    {
      "trade": "Plumbing",
      "tradeKey": "plumbing",
      "spmServed": true,
      "revenueBand": "$1M to $5M",
      "metric": "netProfit",
      "metricLabel": "Net profit margin",
      "industryAverage": 9,
      "cfosTarget": 11,
      "unit": "percent of revenue",
      "basis": "before taxes",
      "provenance": "derived-to-tie",
      "statement": "Plumbing contractors at $1M to $5M in annual revenue average a 9 percent net profit margin before taxes. The CFOS target is 11 percent before taxes."
    },
    {
      "trade": "Plumbing",
      "tradeKey": "plumbing",
      "spmServed": true,
      "revenueBand": "$1M to $5M",
      "metric": "overhead",
      "metricLabel": "Overhead rate",
      "industryAverage": 16,
      "cfosTarget": 15,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "statement": "Plumbing contractors at $1M to $5M in annual revenue average a 16 percent overhead rate. The CFOS target is 15 percent, one point leaner than the trade average."
    },
    {
      "trade": "Plumbing",
      "tradeKey": "plumbing",
      "spmServed": true,
      "revenueBand": "$5M to $10M",
      "metric": "grossMargin",
      "metricLabel": "Gross margin",
      "industryAverage": 26,
      "cfosTarget": 26,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "statement": "Plumbing contractors at $5M to $10M in annual revenue average a 26 percent gross margin. The CFOS target is 26 percent."
    },
    {
      "trade": "Plumbing",
      "tradeKey": "plumbing",
      "spmServed": true,
      "revenueBand": "$5M to $10M",
      "metric": "netProfit",
      "metricLabel": "Net profit margin",
      "industryAverage": 11,
      "cfosTarget": 12,
      "unit": "percent of revenue",
      "basis": "before taxes",
      "provenance": "derived-to-tie",
      "statement": "Plumbing contractors at $5M to $10M in annual revenue average a 11 percent net profit margin before taxes. The CFOS target is 12 percent before taxes."
    },
    {
      "trade": "Plumbing",
      "tradeKey": "plumbing",
      "spmServed": true,
      "revenueBand": "$5M to $10M",
      "metric": "overhead",
      "metricLabel": "Overhead rate",
      "industryAverage": 15,
      "cfosTarget": 14,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "statement": "Plumbing contractors at $5M to $10M in annual revenue average a 15 percent overhead rate. The CFOS target is 14 percent, one point leaner than the trade average."
    },
    {
      "trade": "Plumbing",
      "tradeKey": "plumbing",
      "spmServed": true,
      "revenueBand": "$10M to $25M",
      "metric": "grossMargin",
      "metricLabel": "Gross margin",
      "industryAverage": 27,
      "cfosTarget": 27,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "statement": "Plumbing contractors at $10M to $25M in annual revenue average a 27 percent gross margin. The CFOS target is 27 percent."
    },
    {
      "trade": "Plumbing",
      "tradeKey": "plumbing",
      "spmServed": true,
      "revenueBand": "$10M to $25M",
      "metric": "netProfit",
      "metricLabel": "Net profit margin",
      "industryAverage": 13,
      "cfosTarget": 14,
      "unit": "percent of revenue",
      "basis": "before taxes",
      "provenance": "derived-to-tie",
      "statement": "Plumbing contractors at $10M to $25M in annual revenue average a 13 percent net profit margin before taxes. The CFOS target is 14 percent before taxes."
    },
    {
      "trade": "Plumbing",
      "tradeKey": "plumbing",
      "spmServed": true,
      "revenueBand": "$10M to $25M",
      "metric": "overhead",
      "metricLabel": "Overhead rate",
      "industryAverage": 14,
      "cfosTarget": 13,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "statement": "Plumbing contractors at $10M to $25M in annual revenue average a 14 percent overhead rate. The CFOS target is 13 percent, one point leaner than the trade average."
    },
    {
      "trade": "PrecastConcrete",
      "tradeKey": "precast",
      "spmServed": true,
      "revenueBand": "$1M to $5M",
      "metric": "grossMargin",
      "metricLabel": "Gross margin",
      "industryAverage": 22,
      "cfosTarget": 24,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "derived-from-comparable",
      "statement": "PrecastConcrete contractors at $1M to $5M in annual revenue average a 22 percent gross margin. The CFOS target is 24 percent."
    },
    {
      "trade": "PrecastConcrete",
      "tradeKey": "precast",
      "spmServed": true,
      "revenueBand": "$1M to $5M",
      "metric": "netProfit",
      "metricLabel": "Net profit margin",
      "industryAverage": 7,
      "cfosTarget": 10,
      "unit": "percent of revenue",
      "basis": "before taxes",
      "provenance": "derived-to-tie",
      "statement": "PrecastConcrete contractors at $1M to $5M in annual revenue average a 7 percent net profit margin before taxes. The CFOS target is 10 percent before taxes."
    },
    {
      "trade": "PrecastConcrete",
      "tradeKey": "precast",
      "spmServed": true,
      "revenueBand": "$1M to $5M",
      "metric": "overhead",
      "metricLabel": "Overhead rate",
      "industryAverage": 15,
      "cfosTarget": 14,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "derived-from-comparable",
      "statement": "PrecastConcrete contractors at $1M to $5M in annual revenue average a 15 percent overhead rate. The CFOS target is 14 percent, one point leaner than the trade average."
    },
    {
      "trade": "PrecastConcrete",
      "tradeKey": "precast",
      "spmServed": true,
      "revenueBand": "$5M to $10M",
      "metric": "grossMargin",
      "metricLabel": "Gross margin",
      "industryAverage": 23,
      "cfosTarget": 23.5,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "derived-from-comparable",
      "statement": "PrecastConcrete contractors at $5M to $10M in annual revenue average a 23 percent gross margin. The CFOS target is 23.5 percent."
    },
    {
      "trade": "PrecastConcrete",
      "tradeKey": "precast",
      "spmServed": true,
      "revenueBand": "$5M to $10M",
      "metric": "netProfit",
      "metricLabel": "Net profit margin",
      "industryAverage": 9,
      "cfosTarget": 10.5,
      "unit": "percent of revenue",
      "basis": "before taxes",
      "provenance": "derived-to-tie",
      "statement": "PrecastConcrete contractors at $5M to $10M in annual revenue average a 9 percent net profit margin before taxes. The CFOS target is 10.5 percent before taxes."
    },
    {
      "trade": "PrecastConcrete",
      "tradeKey": "precast",
      "spmServed": true,
      "revenueBand": "$5M to $10M",
      "metric": "overhead",
      "metricLabel": "Overhead rate",
      "industryAverage": 14,
      "cfosTarget": 13,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "derived-from-comparable",
      "statement": "PrecastConcrete contractors at $5M to $10M in annual revenue average a 14 percent overhead rate. The CFOS target is 13 percent, one point leaner than the trade average."
    },
    {
      "trade": "PrecastConcrete",
      "tradeKey": "precast",
      "spmServed": true,
      "revenueBand": "$10M to $25M",
      "metric": "grossMargin",
      "metricLabel": "Gross margin",
      "industryAverage": 24,
      "cfosTarget": 24,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "derived-from-comparable",
      "statement": "PrecastConcrete contractors at $10M to $25M in annual revenue average a 24 percent gross margin. The CFOS target is 24 percent."
    },
    {
      "trade": "PrecastConcrete",
      "tradeKey": "precast",
      "spmServed": true,
      "revenueBand": "$10M to $25M",
      "metric": "netProfit",
      "metricLabel": "Net profit margin",
      "industryAverage": 11,
      "cfosTarget": 12,
      "unit": "percent of revenue",
      "basis": "before taxes",
      "provenance": "derived-to-tie",
      "statement": "PrecastConcrete contractors at $10M to $25M in annual revenue average a 11 percent net profit margin before taxes. The CFOS target is 12 percent before taxes."
    },
    {
      "trade": "PrecastConcrete",
      "tradeKey": "precast",
      "spmServed": true,
      "revenueBand": "$10M to $25M",
      "metric": "overhead",
      "metricLabel": "Overhead rate",
      "industryAverage": 13,
      "cfosTarget": 12,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "derived-from-comparable",
      "statement": "PrecastConcrete contractors at $10M to $25M in annual revenue average a 13 percent overhead rate. The CFOS target is 12 percent, one point leaner than the trade average."
    },
    {
      "trade": "Process Piping",
      "tradeKey": "process-piping",
      "spmServed": true,
      "revenueBand": "$1M to $5M",
      "metric": "grossMargin",
      "metricLabel": "Gross margin",
      "industryAverage": 24,
      "cfosTarget": 25,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "derived-from-comparable",
      "statement": "Process Piping contractors at $1M to $5M in annual revenue average a 24 percent gross margin. The CFOS target is 25 percent."
    },
    {
      "trade": "Process Piping",
      "tradeKey": "process-piping",
      "spmServed": true,
      "revenueBand": "$1M to $5M",
      "metric": "netProfit",
      "metricLabel": "Net profit margin",
      "industryAverage": 8,
      "cfosTarget": 10,
      "unit": "percent of revenue",
      "basis": "before taxes",
      "provenance": "derived-to-tie",
      "statement": "Process Piping contractors at $1M to $5M in annual revenue average a 8 percent net profit margin before taxes. The CFOS target is 10 percent before taxes."
    },
    {
      "trade": "Process Piping",
      "tradeKey": "process-piping",
      "spmServed": true,
      "revenueBand": "$1M to $5M",
      "metric": "overhead",
      "metricLabel": "Overhead rate",
      "industryAverage": 16,
      "cfosTarget": 15,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "derived-from-comparable",
      "statement": "Process Piping contractors at $1M to $5M in annual revenue average a 16 percent overhead rate. The CFOS target is 15 percent, one point leaner than the trade average."
    },
    {
      "trade": "Process Piping",
      "tradeKey": "process-piping",
      "spmServed": true,
      "revenueBand": "$5M to $10M",
      "metric": "grossMargin",
      "metricLabel": "Gross margin",
      "industryAverage": 25,
      "cfosTarget": 25,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "derived-from-comparable",
      "statement": "Process Piping contractors at $5M to $10M in annual revenue average a 25 percent gross margin. The CFOS target is 25 percent."
    },
    {
      "trade": "Process Piping",
      "tradeKey": "process-piping",
      "spmServed": true,
      "revenueBand": "$5M to $10M",
      "metric": "netProfit",
      "metricLabel": "Net profit margin",
      "industryAverage": 10,
      "cfosTarget": 11,
      "unit": "percent of revenue",
      "basis": "before taxes",
      "provenance": "derived-to-tie",
      "statement": "Process Piping contractors at $5M to $10M in annual revenue average a 10 percent net profit margin before taxes. The CFOS target is 11 percent before taxes."
    },
    {
      "trade": "Process Piping",
      "tradeKey": "process-piping",
      "spmServed": true,
      "revenueBand": "$5M to $10M",
      "metric": "overhead",
      "metricLabel": "Overhead rate",
      "industryAverage": 15,
      "cfosTarget": 14,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "derived-from-comparable",
      "statement": "Process Piping contractors at $5M to $10M in annual revenue average a 15 percent overhead rate. The CFOS target is 14 percent, one point leaner than the trade average."
    },
    {
      "trade": "Process Piping",
      "tradeKey": "process-piping",
      "spmServed": true,
      "revenueBand": "$10M to $25M",
      "metric": "grossMargin",
      "metricLabel": "Gross margin",
      "industryAverage": 26,
      "cfosTarget": 26,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "derived-from-comparable",
      "statement": "Process Piping contractors at $10M to $25M in annual revenue average a 26 percent gross margin. The CFOS target is 26 percent."
    },
    {
      "trade": "Process Piping",
      "tradeKey": "process-piping",
      "spmServed": true,
      "revenueBand": "$10M to $25M",
      "metric": "netProfit",
      "metricLabel": "Net profit margin",
      "industryAverage": 12,
      "cfosTarget": 13,
      "unit": "percent of revenue",
      "basis": "before taxes",
      "provenance": "derived-to-tie",
      "statement": "Process Piping contractors at $10M to $25M in annual revenue average a 12 percent net profit margin before taxes. The CFOS target is 13 percent before taxes."
    },
    {
      "trade": "Process Piping",
      "tradeKey": "process-piping",
      "spmServed": true,
      "revenueBand": "$10M to $25M",
      "metric": "overhead",
      "metricLabel": "Overhead rate",
      "industryAverage": 14,
      "cfosTarget": 13,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "derived-from-comparable",
      "statement": "Process Piping contractors at $10M to $25M in annual revenue average a 14 percent overhead rate. The CFOS target is 13 percent, one point leaner than the trade average."
    },
    {
      "trade": "Roofing",
      "tradeKey": "roofing",
      "spmServed": true,
      "revenueBand": "$1M to $5M",
      "metric": "grossMargin",
      "metricLabel": "Gross margin",
      "industryAverage": 22,
      "cfosTarget": 24,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "derived-from-comparable",
      "statement": "Roofing contractors at $1M to $5M in annual revenue average a 22 percent gross margin. The CFOS target is 24 percent."
    },
    {
      "trade": "Roofing",
      "tradeKey": "roofing",
      "spmServed": true,
      "revenueBand": "$1M to $5M",
      "metric": "netProfit",
      "metricLabel": "Net profit margin",
      "industryAverage": 7,
      "cfosTarget": 10,
      "unit": "percent of revenue",
      "basis": "before taxes",
      "provenance": "derived-to-tie",
      "statement": "Roofing contractors at $1M to $5M in annual revenue average a 7 percent net profit margin before taxes. The CFOS target is 10 percent before taxes."
    },
    {
      "trade": "Roofing",
      "tradeKey": "roofing",
      "spmServed": true,
      "revenueBand": "$1M to $5M",
      "metric": "overhead",
      "metricLabel": "Overhead rate",
      "industryAverage": 15,
      "cfosTarget": 14,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "derived-from-comparable",
      "statement": "Roofing contractors at $1M to $5M in annual revenue average a 15 percent overhead rate. The CFOS target is 14 percent, one point leaner than the trade average."
    },
    {
      "trade": "Roofing",
      "tradeKey": "roofing",
      "spmServed": true,
      "revenueBand": "$5M to $10M",
      "metric": "grossMargin",
      "metricLabel": "Gross margin",
      "industryAverage": 23,
      "cfosTarget": 24,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "derived-from-comparable",
      "statement": "Roofing contractors at $5M to $10M in annual revenue average a 23 percent gross margin. The CFOS target is 24 percent."
    },
    {
      "trade": "Roofing",
      "tradeKey": "roofing",
      "spmServed": true,
      "revenueBand": "$5M to $10M",
      "metric": "netProfit",
      "metricLabel": "Net profit margin",
      "industryAverage": 9,
      "cfosTarget": 11,
      "unit": "percent of revenue",
      "basis": "before taxes",
      "provenance": "derived-to-tie",
      "statement": "Roofing contractors at $5M to $10M in annual revenue average a 9 percent net profit margin before taxes. The CFOS target is 11 percent before taxes."
    },
    {
      "trade": "Roofing",
      "tradeKey": "roofing",
      "spmServed": true,
      "revenueBand": "$5M to $10M",
      "metric": "overhead",
      "metricLabel": "Overhead rate",
      "industryAverage": 14,
      "cfosTarget": 13,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "derived-from-comparable",
      "statement": "Roofing contractors at $5M to $10M in annual revenue average a 14 percent overhead rate. The CFOS target is 13 percent, one point leaner than the trade average."
    },
    {
      "trade": "Roofing",
      "tradeKey": "roofing",
      "spmServed": true,
      "revenueBand": "$10M to $25M",
      "metric": "grossMargin",
      "metricLabel": "Gross margin",
      "industryAverage": 24,
      "cfosTarget": 24,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "derived-from-comparable",
      "statement": "Roofing contractors at $10M to $25M in annual revenue average a 24 percent gross margin. The CFOS target is 24 percent."
    },
    {
      "trade": "Roofing",
      "tradeKey": "roofing",
      "spmServed": true,
      "revenueBand": "$10M to $25M",
      "metric": "netProfit",
      "metricLabel": "Net profit margin",
      "industryAverage": 11,
      "cfosTarget": 12,
      "unit": "percent of revenue",
      "basis": "before taxes",
      "provenance": "derived-to-tie",
      "statement": "Roofing contractors at $10M to $25M in annual revenue average a 11 percent net profit margin before taxes. The CFOS target is 12 percent before taxes."
    },
    {
      "trade": "Roofing",
      "tradeKey": "roofing",
      "spmServed": true,
      "revenueBand": "$10M to $25M",
      "metric": "overhead",
      "metricLabel": "Overhead rate",
      "industryAverage": 13,
      "cfosTarget": 12,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "derived-from-comparable",
      "statement": "Roofing contractors at $10M to $25M in annual revenue average a 13 percent overhead rate. The CFOS target is 12 percent, one point leaner than the trade average."
    },
    {
      "trade": "Scaffolding",
      "tradeKey": "scaffolding",
      "spmServed": true,
      "revenueBand": "$1M to $5M",
      "metric": "grossMargin",
      "metricLabel": "Gross margin",
      "industryAverage": 26,
      "cfosTarget": 27,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "derived-from-comparable",
      "statement": "Scaffolding contractors at $1M to $5M in annual revenue average a 26 percent gross margin. The CFOS target is 27 percent."
    },
    {
      "trade": "Scaffolding",
      "tradeKey": "scaffolding",
      "spmServed": true,
      "revenueBand": "$1M to $5M",
      "metric": "netProfit",
      "metricLabel": "Net profit margin",
      "industryAverage": 8,
      "cfosTarget": 10,
      "unit": "percent of revenue",
      "basis": "before taxes",
      "provenance": "derived-to-tie",
      "statement": "Scaffolding contractors at $1M to $5M in annual revenue average a 8 percent net profit margin before taxes. The CFOS target is 10 percent before taxes."
    },
    {
      "trade": "Scaffolding",
      "tradeKey": "scaffolding",
      "spmServed": true,
      "revenueBand": "$1M to $5M",
      "metric": "overhead",
      "metricLabel": "Overhead rate",
      "industryAverage": 18,
      "cfosTarget": 17,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "derived-from-comparable",
      "statement": "Scaffolding contractors at $1M to $5M in annual revenue average a 18 percent overhead rate. The CFOS target is 17 percent, one point leaner than the trade average."
    },
    {
      "trade": "Scaffolding",
      "tradeKey": "scaffolding",
      "spmServed": true,
      "revenueBand": "$5M to $10M",
      "metric": "grossMargin",
      "metricLabel": "Gross margin",
      "industryAverage": 28,
      "cfosTarget": 28,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "derived-from-comparable",
      "statement": "Scaffolding contractors at $5M to $10M in annual revenue average a 28 percent gross margin. The CFOS target is 28 percent."
    },
    {
      "trade": "Scaffolding",
      "tradeKey": "scaffolding",
      "spmServed": true,
      "revenueBand": "$5M to $10M",
      "metric": "netProfit",
      "metricLabel": "Net profit margin",
      "industryAverage": 11,
      "cfosTarget": 12,
      "unit": "percent of revenue",
      "basis": "before taxes",
      "provenance": "derived-to-tie",
      "statement": "Scaffolding contractors at $5M to $10M in annual revenue average a 11 percent net profit margin before taxes. The CFOS target is 12 percent before taxes."
    },
    {
      "trade": "Scaffolding",
      "tradeKey": "scaffolding",
      "spmServed": true,
      "revenueBand": "$5M to $10M",
      "metric": "overhead",
      "metricLabel": "Overhead rate",
      "industryAverage": 17,
      "cfosTarget": 16,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "derived-from-comparable",
      "statement": "Scaffolding contractors at $5M to $10M in annual revenue average a 17 percent overhead rate. The CFOS target is 16 percent, one point leaner than the trade average."
    },
    {
      "trade": "Scaffolding",
      "tradeKey": "scaffolding",
      "spmServed": true,
      "revenueBand": "$10M to $25M",
      "metric": "grossMargin",
      "metricLabel": "Gross margin",
      "industryAverage": 29,
      "cfosTarget": 29,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "derived-from-comparable",
      "statement": "Scaffolding contractors at $10M to $25M in annual revenue average a 29 percent gross margin. The CFOS target is 29 percent."
    },
    {
      "trade": "Scaffolding",
      "tradeKey": "scaffolding",
      "spmServed": true,
      "revenueBand": "$10M to $25M",
      "metric": "netProfit",
      "metricLabel": "Net profit margin",
      "industryAverage": 13,
      "cfosTarget": 14,
      "unit": "percent of revenue",
      "basis": "before taxes",
      "provenance": "derived-to-tie",
      "statement": "Scaffolding contractors at $10M to $25M in annual revenue average a 13 percent net profit margin before taxes. The CFOS target is 14 percent before taxes."
    },
    {
      "trade": "Scaffolding",
      "tradeKey": "scaffolding",
      "spmServed": true,
      "revenueBand": "$10M to $25M",
      "metric": "overhead",
      "metricLabel": "Overhead rate",
      "industryAverage": 16,
      "cfosTarget": 15,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "derived-from-comparable",
      "statement": "Scaffolding contractors at $10M to $25M in annual revenue average a 16 percent overhead rate. The CFOS target is 15 percent, one point leaner than the trade average."
    },
    {
      "trade": "Security System",
      "tradeKey": "security-system",
      "spmServed": true,
      "revenueBand": "$1M to $5M",
      "metric": "grossMargin",
      "metricLabel": "Gross margin",
      "industryAverage": 22,
      "cfosTarget": 25,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "statement": "Security System contractors at $1M to $5M in annual revenue average a 22 percent gross margin. The CFOS target is 25 percent."
    },
    {
      "trade": "Security System",
      "tradeKey": "security-system",
      "spmServed": true,
      "revenueBand": "$1M to $5M",
      "metric": "netProfit",
      "metricLabel": "Net profit margin",
      "industryAverage": 6,
      "cfosTarget": 10,
      "unit": "percent of revenue",
      "basis": "before taxes",
      "provenance": "derived-to-tie",
      "statement": "Security System contractors at $1M to $5M in annual revenue average a 6 percent net profit margin before taxes. The CFOS target is 10 percent before taxes."
    },
    {
      "trade": "Security System",
      "tradeKey": "security-system",
      "spmServed": true,
      "revenueBand": "$1M to $5M",
      "metric": "overhead",
      "metricLabel": "Overhead rate",
      "industryAverage": 16,
      "cfosTarget": 15,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "statement": "Security System contractors at $1M to $5M in annual revenue average a 16 percent overhead rate. The CFOS target is 15 percent, one point leaner than the trade average."
    },
    {
      "trade": "Security System",
      "tradeKey": "security-system",
      "spmServed": true,
      "revenueBand": "$5M to $10M",
      "metric": "grossMargin",
      "metricLabel": "Gross margin",
      "industryAverage": 24,
      "cfosTarget": 25,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "statement": "Security System contractors at $5M to $10M in annual revenue average a 24 percent gross margin. The CFOS target is 25 percent."
    },
    {
      "trade": "Security System",
      "tradeKey": "security-system",
      "spmServed": true,
      "revenueBand": "$5M to $10M",
      "metric": "netProfit",
      "metricLabel": "Net profit margin",
      "industryAverage": 9,
      "cfosTarget": 11,
      "unit": "percent of revenue",
      "basis": "before taxes",
      "provenance": "derived-to-tie",
      "statement": "Security System contractors at $5M to $10M in annual revenue average a 9 percent net profit margin before taxes. The CFOS target is 11 percent before taxes."
    },
    {
      "trade": "Security System",
      "tradeKey": "security-system",
      "spmServed": true,
      "revenueBand": "$5M to $10M",
      "metric": "overhead",
      "metricLabel": "Overhead rate",
      "industryAverage": 15,
      "cfosTarget": 14,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "statement": "Security System contractors at $5M to $10M in annual revenue average a 15 percent overhead rate. The CFOS target is 14 percent, one point leaner than the trade average."
    },
    {
      "trade": "Security System",
      "tradeKey": "security-system",
      "spmServed": true,
      "revenueBand": "$10M to $25M",
      "metric": "grossMargin",
      "metricLabel": "Gross margin",
      "industryAverage": 25,
      "cfosTarget": 25,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "statement": "Security System contractors at $10M to $25M in annual revenue average a 25 percent gross margin. The CFOS target is 25 percent."
    },
    {
      "trade": "Security System",
      "tradeKey": "security-system",
      "spmServed": true,
      "revenueBand": "$10M to $25M",
      "metric": "netProfit",
      "metricLabel": "Net profit margin",
      "industryAverage": 11,
      "cfosTarget": 12,
      "unit": "percent of revenue",
      "basis": "before taxes",
      "provenance": "derived-to-tie",
      "statement": "Security System contractors at $10M to $25M in annual revenue average a 11 percent net profit margin before taxes. The CFOS target is 12 percent before taxes."
    },
    {
      "trade": "Security System",
      "tradeKey": "security-system",
      "spmServed": true,
      "revenueBand": "$10M to $25M",
      "metric": "overhead",
      "metricLabel": "Overhead rate",
      "industryAverage": 14,
      "cfosTarget": 13,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "statement": "Security System contractors at $10M to $25M in annual revenue average a 14 percent overhead rate. The CFOS target is 13 percent, one point leaner than the trade average."
    },
    {
      "trade": "Siding",
      "tradeKey": "siding",
      "spmServed": true,
      "revenueBand": "$1M to $5M",
      "metric": "grossMargin",
      "metricLabel": "Gross margin",
      "industryAverage": 21,
      "cfosTarget": 23,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "derived-from-comparable",
      "statement": "Siding contractors at $1M to $5M in annual revenue average a 21 percent gross margin. The CFOS target is 23 percent."
    },
    {
      "trade": "Siding",
      "tradeKey": "siding",
      "spmServed": true,
      "revenueBand": "$1M to $5M",
      "metric": "netProfit",
      "metricLabel": "Net profit margin",
      "industryAverage": 7,
      "cfosTarget": 10,
      "unit": "percent of revenue",
      "basis": "before taxes",
      "provenance": "derived-to-tie",
      "statement": "Siding contractors at $1M to $5M in annual revenue average a 7 percent net profit margin before taxes. The CFOS target is 10 percent before taxes."
    },
    {
      "trade": "Siding",
      "tradeKey": "siding",
      "spmServed": true,
      "revenueBand": "$1M to $5M",
      "metric": "overhead",
      "metricLabel": "Overhead rate",
      "industryAverage": 14,
      "cfosTarget": 13,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "derived-from-comparable",
      "statement": "Siding contractors at $1M to $5M in annual revenue average a 14 percent overhead rate. The CFOS target is 13 percent, one point leaner than the trade average."
    },
    {
      "trade": "Siding",
      "tradeKey": "siding",
      "spmServed": true,
      "revenueBand": "$5M to $10M",
      "metric": "grossMargin",
      "metricLabel": "Gross margin",
      "industryAverage": 22,
      "cfosTarget": 22,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "derived-from-comparable",
      "statement": "Siding contractors at $5M to $10M in annual revenue average a 22 percent gross margin. The CFOS target is 22 percent."
    },
    {
      "trade": "Siding",
      "tradeKey": "siding",
      "spmServed": true,
      "revenueBand": "$5M to $10M",
      "metric": "netProfit",
      "metricLabel": "Net profit margin",
      "industryAverage": 9,
      "cfosTarget": 10,
      "unit": "percent of revenue",
      "basis": "before taxes",
      "provenance": "derived-to-tie",
      "statement": "Siding contractors at $5M to $10M in annual revenue average a 9 percent net profit margin before taxes. The CFOS target is 10 percent before taxes."
    },
    {
      "trade": "Siding",
      "tradeKey": "siding",
      "spmServed": true,
      "revenueBand": "$5M to $10M",
      "metric": "overhead",
      "metricLabel": "Overhead rate",
      "industryAverage": 13,
      "cfosTarget": 12,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "derived-from-comparable",
      "statement": "Siding contractors at $5M to $10M in annual revenue average a 13 percent overhead rate. The CFOS target is 12 percent, one point leaner than the trade average."
    },
    {
      "trade": "Siding",
      "tradeKey": "siding",
      "spmServed": true,
      "revenueBand": "$10M to $25M",
      "metric": "grossMargin",
      "metricLabel": "Gross margin",
      "industryAverage": 23,
      "cfosTarget": 23,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "derived-from-comparable",
      "statement": "Siding contractors at $10M to $25M in annual revenue average a 23 percent gross margin. The CFOS target is 23 percent."
    },
    {
      "trade": "Siding",
      "tradeKey": "siding",
      "spmServed": true,
      "revenueBand": "$10M to $25M",
      "metric": "netProfit",
      "metricLabel": "Net profit margin",
      "industryAverage": 11,
      "cfosTarget": 12,
      "unit": "percent of revenue",
      "basis": "before taxes",
      "provenance": "derived-to-tie",
      "statement": "Siding contractors at $10M to $25M in annual revenue average a 11 percent net profit margin before taxes. The CFOS target is 12 percent before taxes."
    },
    {
      "trade": "Siding",
      "tradeKey": "siding",
      "spmServed": true,
      "revenueBand": "$10M to $25M",
      "metric": "overhead",
      "metricLabel": "Overhead rate",
      "industryAverage": 12,
      "cfosTarget": 11,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "derived-from-comparable",
      "statement": "Siding contractors at $10M to $25M in annual revenue average a 12 percent overhead rate. The CFOS target is 11 percent, one point leaner than the trade average."
    },
    {
      "trade": "Sitework",
      "tradeKey": "sitework",
      "spmServed": true,
      "revenueBand": "$1M to $5M",
      "metric": "grossMargin",
      "metricLabel": "Gross margin",
      "industryAverage": 18,
      "cfosTarget": 24,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "statement": "Sitework contractors at $1M to $5M in annual revenue average a 18 percent gross margin. The CFOS target is 24 percent."
    },
    {
      "trade": "Sitework",
      "tradeKey": "sitework",
      "spmServed": true,
      "revenueBand": "$1M to $5M",
      "metric": "netProfit",
      "metricLabel": "Net profit margin",
      "industryAverage": 3,
      "cfosTarget": 10,
      "unit": "percent of revenue",
      "basis": "before taxes",
      "provenance": "derived-to-tie",
      "statement": "Sitework contractors at $1M to $5M in annual revenue average a 3 percent net profit margin before taxes. The CFOS target is 10 percent before taxes."
    },
    {
      "trade": "Sitework",
      "tradeKey": "sitework",
      "spmServed": true,
      "revenueBand": "$1M to $5M",
      "metric": "overhead",
      "metricLabel": "Overhead rate",
      "industryAverage": 15,
      "cfosTarget": 14,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "statement": "Sitework contractors at $1M to $5M in annual revenue average a 15 percent overhead rate. The CFOS target is 14 percent, one point leaner than the trade average."
    },
    {
      "trade": "Sitework",
      "tradeKey": "sitework",
      "spmServed": true,
      "revenueBand": "$5M to $10M",
      "metric": "grossMargin",
      "metricLabel": "Gross margin",
      "industryAverage": 20,
      "cfosTarget": 23,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "statement": "Sitework contractors at $5M to $10M in annual revenue average a 20 percent gross margin. The CFOS target is 23 percent."
    },
    {
      "trade": "Sitework",
      "tradeKey": "sitework",
      "spmServed": true,
      "revenueBand": "$5M to $10M",
      "metric": "netProfit",
      "metricLabel": "Net profit margin",
      "industryAverage": 6,
      "cfosTarget": 10,
      "unit": "percent of revenue",
      "basis": "before taxes",
      "provenance": "derived-to-tie",
      "statement": "Sitework contractors at $5M to $10M in annual revenue average a 6 percent net profit margin before taxes. The CFOS target is 10 percent before taxes."
    },
    {
      "trade": "Sitework",
      "tradeKey": "sitework",
      "spmServed": true,
      "revenueBand": "$5M to $10M",
      "metric": "overhead",
      "metricLabel": "Overhead rate",
      "industryAverage": 14,
      "cfosTarget": 13,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "statement": "Sitework contractors at $5M to $10M in annual revenue average a 14 percent overhead rate. The CFOS target is 13 percent, one point leaner than the trade average."
    },
    {
      "trade": "Sitework",
      "tradeKey": "sitework",
      "spmServed": true,
      "revenueBand": "$10M to $25M",
      "metric": "grossMargin",
      "metricLabel": "Gross margin",
      "industryAverage": 22,
      "cfosTarget": 23,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "statement": "Sitework contractors at $10M to $25M in annual revenue average a 22 percent gross margin. The CFOS target is 23 percent."
    },
    {
      "trade": "Sitework",
      "tradeKey": "sitework",
      "spmServed": true,
      "revenueBand": "$10M to $25M",
      "metric": "netProfit",
      "metricLabel": "Net profit margin",
      "industryAverage": 9,
      "cfosTarget": 11,
      "unit": "percent of revenue",
      "basis": "before taxes",
      "provenance": "derived-to-tie",
      "statement": "Sitework contractors at $10M to $25M in annual revenue average a 9 percent net profit margin before taxes. The CFOS target is 11 percent before taxes."
    },
    {
      "trade": "Sitework",
      "tradeKey": "sitework",
      "spmServed": true,
      "revenueBand": "$10M to $25M",
      "metric": "overhead",
      "metricLabel": "Overhead rate",
      "industryAverage": 13,
      "cfosTarget": 12,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "statement": "Sitework contractors at $10M to $25M in annual revenue average a 13 percent overhead rate. The CFOS target is 12 percent, one point leaner than the trade average."
    },
    {
      "trade": "Solar",
      "tradeKey": "solar",
      "spmServed": true,
      "revenueBand": "$1M to $5M",
      "metric": "grossMargin",
      "metricLabel": "Gross margin",
      "industryAverage": 22,
      "cfosTarget": 24,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "statement": "Solar contractors at $1M to $5M in annual revenue average a 22 percent gross margin. The CFOS target is 24 percent."
    },
    {
      "trade": "Solar",
      "tradeKey": "solar",
      "spmServed": true,
      "revenueBand": "$1M to $5M",
      "metric": "netProfit",
      "metricLabel": "Net profit margin",
      "industryAverage": 7,
      "cfosTarget": 10,
      "unit": "percent of revenue",
      "basis": "before taxes",
      "provenance": "derived-to-tie",
      "statement": "Solar contractors at $1M to $5M in annual revenue average a 7 percent net profit margin before taxes. The CFOS target is 10 percent before taxes."
    },
    {
      "trade": "Solar",
      "tradeKey": "solar",
      "spmServed": true,
      "revenueBand": "$1M to $5M",
      "metric": "overhead",
      "metricLabel": "Overhead rate",
      "industryAverage": 15,
      "cfosTarget": 14,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "statement": "Solar contractors at $1M to $5M in annual revenue average a 15 percent overhead rate. The CFOS target is 14 percent, one point leaner than the trade average."
    },
    {
      "trade": "Solar",
      "tradeKey": "solar",
      "spmServed": true,
      "revenueBand": "$5M to $10M",
      "metric": "grossMargin",
      "metricLabel": "Gross margin",
      "industryAverage": 23,
      "cfosTarget": 24,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "statement": "Solar contractors at $5M to $10M in annual revenue average a 23 percent gross margin. The CFOS target is 24 percent."
    },
    {
      "trade": "Solar",
      "tradeKey": "solar",
      "spmServed": true,
      "revenueBand": "$5M to $10M",
      "metric": "netProfit",
      "metricLabel": "Net profit margin",
      "industryAverage": 9,
      "cfosTarget": 11,
      "unit": "percent of revenue",
      "basis": "before taxes",
      "provenance": "derived-to-tie",
      "statement": "Solar contractors at $5M to $10M in annual revenue average a 9 percent net profit margin before taxes. The CFOS target is 11 percent before taxes."
    },
    {
      "trade": "Solar",
      "tradeKey": "solar",
      "spmServed": true,
      "revenueBand": "$5M to $10M",
      "metric": "overhead",
      "metricLabel": "Overhead rate",
      "industryAverage": 14,
      "cfosTarget": 13,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "statement": "Solar contractors at $5M to $10M in annual revenue average a 14 percent overhead rate. The CFOS target is 13 percent, one point leaner than the trade average."
    },
    {
      "trade": "Solar",
      "tradeKey": "solar",
      "spmServed": true,
      "revenueBand": "$10M to $25M",
      "metric": "grossMargin",
      "metricLabel": "Gross margin",
      "industryAverage": 24,
      "cfosTarget": 24,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "statement": "Solar contractors at $10M to $25M in annual revenue average a 24 percent gross margin. The CFOS target is 24 percent."
    },
    {
      "trade": "Solar",
      "tradeKey": "solar",
      "spmServed": true,
      "revenueBand": "$10M to $25M",
      "metric": "netProfit",
      "metricLabel": "Net profit margin",
      "industryAverage": 11,
      "cfosTarget": 12,
      "unit": "percent of revenue",
      "basis": "before taxes",
      "provenance": "derived-to-tie",
      "statement": "Solar contractors at $10M to $25M in annual revenue average a 11 percent net profit margin before taxes. The CFOS target is 12 percent before taxes."
    },
    {
      "trade": "Solar",
      "tradeKey": "solar",
      "spmServed": true,
      "revenueBand": "$10M to $25M",
      "metric": "overhead",
      "metricLabel": "Overhead rate",
      "industryAverage": 13,
      "cfosTarget": 12,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "statement": "Solar contractors at $10M to $25M in annual revenue average a 13 percent overhead rate. The CFOS target is 12 percent, one point leaner than the trade average."
    },
    {
      "trade": "Structural Steel",
      "tradeKey": "structural-steel",
      "spmServed": true,
      "revenueBand": "$1M to $5M",
      "metric": "grossMargin",
      "metricLabel": "Gross margin",
      "industryAverage": 23,
      "cfosTarget": 24,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "statement": "Structural Steel contractors at $1M to $5M in annual revenue average a 23 percent gross margin. The CFOS target is 24 percent."
    },
    {
      "trade": "Structural Steel",
      "tradeKey": "structural-steel",
      "spmServed": true,
      "revenueBand": "$1M to $5M",
      "metric": "netProfit",
      "metricLabel": "Net profit margin",
      "industryAverage": 8,
      "cfosTarget": 10,
      "unit": "percent of revenue",
      "basis": "before taxes",
      "provenance": "derived-to-tie",
      "statement": "Structural Steel contractors at $1M to $5M in annual revenue average a 8 percent net profit margin before taxes. The CFOS target is 10 percent before taxes."
    },
    {
      "trade": "Structural Steel",
      "tradeKey": "structural-steel",
      "spmServed": true,
      "revenueBand": "$1M to $5M",
      "metric": "overhead",
      "metricLabel": "Overhead rate",
      "industryAverage": 15,
      "cfosTarget": 14,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "statement": "Structural Steel contractors at $1M to $5M in annual revenue average a 15 percent overhead rate. The CFOS target is 14 percent, one point leaner than the trade average."
    },
    {
      "trade": "Structural Steel",
      "tradeKey": "structural-steel",
      "spmServed": true,
      "revenueBand": "$5M to $10M",
      "metric": "grossMargin",
      "metricLabel": "Gross margin",
      "industryAverage": 24,
      "cfosTarget": 24,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "statement": "Structural Steel contractors at $5M to $10M in annual revenue average a 24 percent gross margin. The CFOS target is 24 percent."
    },
    {
      "trade": "Structural Steel",
      "tradeKey": "structural-steel",
      "spmServed": true,
      "revenueBand": "$5M to $10M",
      "metric": "netProfit",
      "metricLabel": "Net profit margin",
      "industryAverage": 10,
      "cfosTarget": 11,
      "unit": "percent of revenue",
      "basis": "before taxes",
      "provenance": "derived-to-tie",
      "statement": "Structural Steel contractors at $5M to $10M in annual revenue average a 10 percent net profit margin before taxes. The CFOS target is 11 percent before taxes."
    },
    {
      "trade": "Structural Steel",
      "tradeKey": "structural-steel",
      "spmServed": true,
      "revenueBand": "$5M to $10M",
      "metric": "overhead",
      "metricLabel": "Overhead rate",
      "industryAverage": 14,
      "cfosTarget": 13,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "statement": "Structural Steel contractors at $5M to $10M in annual revenue average a 14 percent overhead rate. The CFOS target is 13 percent, one point leaner than the trade average."
    },
    {
      "trade": "Structural Steel",
      "tradeKey": "structural-steel",
      "spmServed": true,
      "revenueBand": "$10M to $25M",
      "metric": "grossMargin",
      "metricLabel": "Gross margin",
      "industryAverage": 25,
      "cfosTarget": 25,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "statement": "Structural Steel contractors at $10M to $25M in annual revenue average a 25 percent gross margin. The CFOS target is 25 percent."
    },
    {
      "trade": "Structural Steel",
      "tradeKey": "structural-steel",
      "spmServed": true,
      "revenueBand": "$10M to $25M",
      "metric": "netProfit",
      "metricLabel": "Net profit margin",
      "industryAverage": 12,
      "cfosTarget": 13,
      "unit": "percent of revenue",
      "basis": "before taxes",
      "provenance": "derived-to-tie",
      "statement": "Structural Steel contractors at $10M to $25M in annual revenue average a 12 percent net profit margin before taxes. The CFOS target is 13 percent before taxes."
    },
    {
      "trade": "Structural Steel",
      "tradeKey": "structural-steel",
      "spmServed": true,
      "revenueBand": "$10M to $25M",
      "metric": "overhead",
      "metricLabel": "Overhead rate",
      "industryAverage": 13,
      "cfosTarget": 12,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "statement": "Structural Steel contractors at $10M to $25M in annual revenue average a 13 percent overhead rate. The CFOS target is 12 percent, one point leaner than the trade average."
    },
    {
      "trade": "SWPPP / Erosion Control",
      "tradeKey": "swppp",
      "spmServed": true,
      "revenueBand": "$1M to $5M",
      "metric": "grossMargin",
      "metricLabel": "Gross margin",
      "industryAverage": 24,
      "cfosTarget": 24,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "statement": "SWPPP / Erosion Control contractors at $1M to $5M in annual revenue average a 24 percent gross margin. The CFOS target is 24 percent."
    },
    {
      "trade": "SWPPP / Erosion Control",
      "tradeKey": "swppp",
      "spmServed": true,
      "revenueBand": "$1M to $5M",
      "metric": "netProfit",
      "metricLabel": "Net profit margin",
      "industryAverage": 10,
      "cfosTarget": 11,
      "unit": "percent of revenue",
      "basis": "before taxes",
      "provenance": "derived-to-tie",
      "statement": "SWPPP / Erosion Control contractors at $1M to $5M in annual revenue average a 10 percent net profit margin before taxes. The CFOS target is 11 percent before taxes."
    },
    {
      "trade": "SWPPP / Erosion Control",
      "tradeKey": "swppp",
      "spmServed": true,
      "revenueBand": "$1M to $5M",
      "metric": "overhead",
      "metricLabel": "Overhead rate",
      "industryAverage": 14,
      "cfosTarget": 13,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "statement": "SWPPP / Erosion Control contractors at $1M to $5M in annual revenue average a 14 percent overhead rate. The CFOS target is 13 percent, one point leaner than the trade average."
    },
    {
      "trade": "SWPPP / Erosion Control",
      "tradeKey": "swppp",
      "spmServed": true,
      "revenueBand": "$5M to $10M",
      "metric": "grossMargin",
      "metricLabel": "Gross margin",
      "industryAverage": 26,
      "cfosTarget": 26,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "statement": "SWPPP / Erosion Control contractors at $5M to $10M in annual revenue average a 26 percent gross margin. The CFOS target is 26 percent."
    },
    {
      "trade": "SWPPP / Erosion Control",
      "tradeKey": "swppp",
      "spmServed": true,
      "revenueBand": "$5M to $10M",
      "metric": "netProfit",
      "metricLabel": "Net profit margin",
      "industryAverage": 13,
      "cfosTarget": 14,
      "unit": "percent of revenue",
      "basis": "before taxes",
      "provenance": "derived-to-tie",
      "statement": "SWPPP / Erosion Control contractors at $5M to $10M in annual revenue average a 13 percent net profit margin before taxes. The CFOS target is 14 percent before taxes."
    },
    {
      "trade": "SWPPP / Erosion Control",
      "tradeKey": "swppp",
      "spmServed": true,
      "revenueBand": "$5M to $10M",
      "metric": "overhead",
      "metricLabel": "Overhead rate",
      "industryAverage": 13,
      "cfosTarget": 12,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "statement": "SWPPP / Erosion Control contractors at $5M to $10M in annual revenue average a 13 percent overhead rate. The CFOS target is 12 percent, one point leaner than the trade average."
    },
    {
      "trade": "SWPPP / Erosion Control",
      "tradeKey": "swppp",
      "spmServed": true,
      "revenueBand": "$10M to $25M",
      "metric": "grossMargin",
      "metricLabel": "Gross margin",
      "industryAverage": 27,
      "cfosTarget": 27,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "statement": "SWPPP / Erosion Control contractors at $10M to $25M in annual revenue average a 27 percent gross margin. The CFOS target is 27 percent."
    },
    {
      "trade": "SWPPP / Erosion Control",
      "tradeKey": "swppp",
      "spmServed": true,
      "revenueBand": "$10M to $25M",
      "metric": "netProfit",
      "metricLabel": "Net profit margin",
      "industryAverage": 15,
      "cfosTarget": 16,
      "unit": "percent of revenue",
      "basis": "before taxes",
      "provenance": "derived-to-tie",
      "statement": "SWPPP / Erosion Control contractors at $10M to $25M in annual revenue average a 15 percent net profit margin before taxes. The CFOS target is 16 percent before taxes."
    },
    {
      "trade": "SWPPP / Erosion Control",
      "tradeKey": "swppp",
      "spmServed": true,
      "revenueBand": "$10M to $25M",
      "metric": "overhead",
      "metricLabel": "Overhead rate",
      "industryAverage": 12,
      "cfosTarget": 11,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "statement": "SWPPP / Erosion Control contractors at $10M to $25M in annual revenue average a 12 percent overhead rate. The CFOS target is 11 percent, one point leaner than the trade average."
    },
    {
      "trade": "Tank / Vessel",
      "tradeKey": "tank-vessel",
      "spmServed": true,
      "revenueBand": "$1M to $5M",
      "metric": "grossMargin",
      "metricLabel": "Gross margin",
      "industryAverage": 23,
      "cfosTarget": 24.5,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "derived-from-comparable",
      "statement": "Tank / Vessel contractors at $1M to $5M in annual revenue average a 23 percent gross margin. The CFOS target is 24.5 percent."
    },
    {
      "trade": "Tank / Vessel",
      "tradeKey": "tank-vessel",
      "spmServed": true,
      "revenueBand": "$1M to $5M",
      "metric": "netProfit",
      "metricLabel": "Net profit margin",
      "industryAverage": 8,
      "cfosTarget": 10.5,
      "unit": "percent of revenue",
      "basis": "before taxes",
      "provenance": "derived-to-tie",
      "statement": "Tank / Vessel contractors at $1M to $5M in annual revenue average a 8 percent net profit margin before taxes. The CFOS target is 10.5 percent before taxes."
    },
    {
      "trade": "Tank / Vessel",
      "tradeKey": "tank-vessel",
      "spmServed": true,
      "revenueBand": "$1M to $5M",
      "metric": "overhead",
      "metricLabel": "Overhead rate",
      "industryAverage": 15,
      "cfosTarget": 14,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "derived-from-comparable",
      "statement": "Tank / Vessel contractors at $1M to $5M in annual revenue average a 15 percent overhead rate. The CFOS target is 14 percent, one point leaner than the trade average."
    },
    {
      "trade": "Tank / Vessel",
      "tradeKey": "tank-vessel",
      "spmServed": true,
      "revenueBand": "$5M to $10M",
      "metric": "grossMargin",
      "metricLabel": "Gross margin",
      "industryAverage": 24,
      "cfosTarget": 24.5,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "derived-from-comparable",
      "statement": "Tank / Vessel contractors at $5M to $10M in annual revenue average a 24 percent gross margin. The CFOS target is 24.5 percent."
    },
    {
      "trade": "Tank / Vessel",
      "tradeKey": "tank-vessel",
      "spmServed": true,
      "revenueBand": "$5M to $10M",
      "metric": "netProfit",
      "metricLabel": "Net profit margin",
      "industryAverage": 10,
      "cfosTarget": 11.5,
      "unit": "percent of revenue",
      "basis": "before taxes",
      "provenance": "derived-to-tie",
      "statement": "Tank / Vessel contractors at $5M to $10M in annual revenue average a 10 percent net profit margin before taxes. The CFOS target is 11.5 percent before taxes."
    },
    {
      "trade": "Tank / Vessel",
      "tradeKey": "tank-vessel",
      "spmServed": true,
      "revenueBand": "$5M to $10M",
      "metric": "overhead",
      "metricLabel": "Overhead rate",
      "industryAverage": 14,
      "cfosTarget": 13,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "derived-from-comparable",
      "statement": "Tank / Vessel contractors at $5M to $10M in annual revenue average a 14 percent overhead rate. The CFOS target is 13 percent, one point leaner than the trade average."
    },
    {
      "trade": "Tank / Vessel",
      "tradeKey": "tank-vessel",
      "spmServed": true,
      "revenueBand": "$10M to $25M",
      "metric": "grossMargin",
      "metricLabel": "Gross margin",
      "industryAverage": 25,
      "cfosTarget": 25,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "derived-from-comparable",
      "statement": "Tank / Vessel contractors at $10M to $25M in annual revenue average a 25 percent gross margin. The CFOS target is 25 percent."
    },
    {
      "trade": "Tank / Vessel",
      "tradeKey": "tank-vessel",
      "spmServed": true,
      "revenueBand": "$10M to $25M",
      "metric": "netProfit",
      "metricLabel": "Net profit margin",
      "industryAverage": 12,
      "cfosTarget": 13,
      "unit": "percent of revenue",
      "basis": "before taxes",
      "provenance": "derived-to-tie",
      "statement": "Tank / Vessel contractors at $10M to $25M in annual revenue average a 12 percent net profit margin before taxes. The CFOS target is 13 percent before taxes."
    },
    {
      "trade": "Tank / Vessel",
      "tradeKey": "tank-vessel",
      "spmServed": true,
      "revenueBand": "$10M to $25M",
      "metric": "overhead",
      "metricLabel": "Overhead rate",
      "industryAverage": 13,
      "cfosTarget": 12,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "derived-from-comparable",
      "statement": "Tank / Vessel contractors at $10M to $25M in annual revenue average a 13 percent overhead rate. The CFOS target is 12 percent, one point leaner than the trade average."
    },
    {
      "trade": "Telecom",
      "tradeKey": "telecom",
      "spmServed": true,
      "revenueBand": "$1M to $5M",
      "metric": "grossMargin",
      "metricLabel": "Gross margin",
      "industryAverage": 22,
      "cfosTarget": 24,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "statement": "Telecom contractors at $1M to $5M in annual revenue average a 22 percent gross margin. The CFOS target is 24 percent."
    },
    {
      "trade": "Telecom",
      "tradeKey": "telecom",
      "spmServed": true,
      "revenueBand": "$1M to $5M",
      "metric": "netProfit",
      "metricLabel": "Net profit margin",
      "industryAverage": 7,
      "cfosTarget": 10,
      "unit": "percent of revenue",
      "basis": "before taxes",
      "provenance": "derived-to-tie",
      "statement": "Telecom contractors at $1M to $5M in annual revenue average a 7 percent net profit margin before taxes. The CFOS target is 10 percent before taxes."
    },
    {
      "trade": "Telecom",
      "tradeKey": "telecom",
      "spmServed": true,
      "revenueBand": "$1M to $5M",
      "metric": "overhead",
      "metricLabel": "Overhead rate",
      "industryAverage": 15,
      "cfosTarget": 14,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "statement": "Telecom contractors at $1M to $5M in annual revenue average a 15 percent overhead rate. The CFOS target is 14 percent, one point leaner than the trade average."
    },
    {
      "trade": "Telecom",
      "tradeKey": "telecom",
      "spmServed": true,
      "revenueBand": "$5M to $10M",
      "metric": "grossMargin",
      "metricLabel": "Gross margin",
      "industryAverage": 23,
      "cfosTarget": 23.5,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "statement": "Telecom contractors at $5M to $10M in annual revenue average a 23 percent gross margin. The CFOS target is 23.5 percent."
    },
    {
      "trade": "Telecom",
      "tradeKey": "telecom",
      "spmServed": true,
      "revenueBand": "$5M to $10M",
      "metric": "netProfit",
      "metricLabel": "Net profit margin",
      "industryAverage": 9,
      "cfosTarget": 10.5,
      "unit": "percent of revenue",
      "basis": "before taxes",
      "provenance": "derived-to-tie",
      "statement": "Telecom contractors at $5M to $10M in annual revenue average a 9 percent net profit margin before taxes. The CFOS target is 10.5 percent before taxes."
    },
    {
      "trade": "Telecom",
      "tradeKey": "telecom",
      "spmServed": true,
      "revenueBand": "$5M to $10M",
      "metric": "overhead",
      "metricLabel": "Overhead rate",
      "industryAverage": 14,
      "cfosTarget": 13,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "statement": "Telecom contractors at $5M to $10M in annual revenue average a 14 percent overhead rate. The CFOS target is 13 percent, one point leaner than the trade average."
    },
    {
      "trade": "Telecom",
      "tradeKey": "telecom",
      "spmServed": true,
      "revenueBand": "$10M to $25M",
      "metric": "grossMargin",
      "metricLabel": "Gross margin",
      "industryAverage": 24,
      "cfosTarget": 24,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "statement": "Telecom contractors at $10M to $25M in annual revenue average a 24 percent gross margin. The CFOS target is 24 percent."
    },
    {
      "trade": "Telecom",
      "tradeKey": "telecom",
      "spmServed": true,
      "revenueBand": "$10M to $25M",
      "metric": "netProfit",
      "metricLabel": "Net profit margin",
      "industryAverage": 11,
      "cfosTarget": 12,
      "unit": "percent of revenue",
      "basis": "before taxes",
      "provenance": "derived-to-tie",
      "statement": "Telecom contractors at $10M to $25M in annual revenue average a 11 percent net profit margin before taxes. The CFOS target is 12 percent before taxes."
    },
    {
      "trade": "Telecom",
      "tradeKey": "telecom",
      "spmServed": true,
      "revenueBand": "$10M to $25M",
      "metric": "overhead",
      "metricLabel": "Overhead rate",
      "industryAverage": 13,
      "cfosTarget": 12,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "statement": "Telecom contractors at $10M to $25M in annual revenue average a 13 percent overhead rate. The CFOS target is 12 percent, one point leaner than the trade average."
    },
    {
      "trade": "Tile & Stone",
      "tradeKey": "tile-stone",
      "spmServed": true,
      "revenueBand": "$1M to $5M",
      "metric": "grossMargin",
      "metricLabel": "Gross margin",
      "industryAverage": 22,
      "cfosTarget": 23,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "derived-from-comparable",
      "statement": "Tile & Stone contractors at $1M to $5M in annual revenue average a 22 percent gross margin. The CFOS target is 23 percent."
    },
    {
      "trade": "Tile & Stone",
      "tradeKey": "tile-stone",
      "spmServed": true,
      "revenueBand": "$1M to $5M",
      "metric": "netProfit",
      "metricLabel": "Net profit margin",
      "industryAverage": 8,
      "cfosTarget": 10,
      "unit": "percent of revenue",
      "basis": "before taxes",
      "provenance": "derived-to-tie",
      "statement": "Tile & Stone contractors at $1M to $5M in annual revenue average a 8 percent net profit margin before taxes. The CFOS target is 10 percent before taxes."
    },
    {
      "trade": "Tile & Stone",
      "tradeKey": "tile-stone",
      "spmServed": true,
      "revenueBand": "$1M to $5M",
      "metric": "overhead",
      "metricLabel": "Overhead rate",
      "industryAverage": 14,
      "cfosTarget": 13,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "derived-from-comparable",
      "statement": "Tile & Stone contractors at $1M to $5M in annual revenue average a 14 percent overhead rate. The CFOS target is 13 percent, one point leaner than the trade average."
    },
    {
      "trade": "Tile & Stone",
      "tradeKey": "tile-stone",
      "spmServed": true,
      "revenueBand": "$5M to $10M",
      "metric": "grossMargin",
      "metricLabel": "Gross margin",
      "industryAverage": 23,
      "cfosTarget": 23,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "derived-from-comparable",
      "statement": "Tile & Stone contractors at $5M to $10M in annual revenue average a 23 percent gross margin. The CFOS target is 23 percent."
    },
    {
      "trade": "Tile & Stone",
      "tradeKey": "tile-stone",
      "spmServed": true,
      "revenueBand": "$5M to $10M",
      "metric": "netProfit",
      "metricLabel": "Net profit margin",
      "industryAverage": 10,
      "cfosTarget": 11,
      "unit": "percent of revenue",
      "basis": "before taxes",
      "provenance": "derived-to-tie",
      "statement": "Tile & Stone contractors at $5M to $10M in annual revenue average a 10 percent net profit margin before taxes. The CFOS target is 11 percent before taxes."
    },
    {
      "trade": "Tile & Stone",
      "tradeKey": "tile-stone",
      "spmServed": true,
      "revenueBand": "$5M to $10M",
      "metric": "overhead",
      "metricLabel": "Overhead rate",
      "industryAverage": 13,
      "cfosTarget": 12,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "derived-from-comparable",
      "statement": "Tile & Stone contractors at $5M to $10M in annual revenue average a 13 percent overhead rate. The CFOS target is 12 percent, one point leaner than the trade average."
    },
    {
      "trade": "Tile & Stone",
      "tradeKey": "tile-stone",
      "spmServed": true,
      "revenueBand": "$10M to $25M",
      "metric": "grossMargin",
      "metricLabel": "Gross margin",
      "industryAverage": 24,
      "cfosTarget": 24,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "derived-from-comparable",
      "statement": "Tile & Stone contractors at $10M to $25M in annual revenue average a 24 percent gross margin. The CFOS target is 24 percent."
    },
    {
      "trade": "Tile & Stone",
      "tradeKey": "tile-stone",
      "spmServed": true,
      "revenueBand": "$10M to $25M",
      "metric": "netProfit",
      "metricLabel": "Net profit margin",
      "industryAverage": 12,
      "cfosTarget": 13,
      "unit": "percent of revenue",
      "basis": "before taxes",
      "provenance": "derived-to-tie",
      "statement": "Tile & Stone contractors at $10M to $25M in annual revenue average a 12 percent net profit margin before taxes. The CFOS target is 13 percent before taxes."
    },
    {
      "trade": "Tile & Stone",
      "tradeKey": "tile-stone",
      "spmServed": true,
      "revenueBand": "$10M to $25M",
      "metric": "overhead",
      "metricLabel": "Overhead rate",
      "industryAverage": 12,
      "cfosTarget": 11,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "derived-from-comparable",
      "statement": "Tile & Stone contractors at $10M to $25M in annual revenue average a 12 percent overhead rate. The CFOS target is 11 percent, one point leaner than the trade average."
    },
    {
      "trade": "Tunnel",
      "tradeKey": "tunnel",
      "spmServed": true,
      "revenueBand": "$1M to $5M",
      "metric": "grossMargin",
      "metricLabel": "Gross margin",
      "industryAverage": 23,
      "cfosTarget": 25,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "derived-from-comparable",
      "statement": "Tunnel contractors at $1M to $5M in annual revenue average a 23 percent gross margin. The CFOS target is 25 percent."
    },
    {
      "trade": "Tunnel",
      "tradeKey": "tunnel",
      "spmServed": true,
      "revenueBand": "$1M to $5M",
      "metric": "netProfit",
      "metricLabel": "Net profit margin",
      "industryAverage": 7,
      "cfosTarget": 10,
      "unit": "percent of revenue",
      "basis": "before taxes",
      "provenance": "derived-to-tie",
      "statement": "Tunnel contractors at $1M to $5M in annual revenue average a 7 percent net profit margin before taxes. The CFOS target is 10 percent before taxes."
    },
    {
      "trade": "Tunnel",
      "tradeKey": "tunnel",
      "spmServed": true,
      "revenueBand": "$1M to $5M",
      "metric": "overhead",
      "metricLabel": "Overhead rate",
      "industryAverage": 16,
      "cfosTarget": 15,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "derived-from-comparable",
      "statement": "Tunnel contractors at $1M to $5M in annual revenue average a 16 percent overhead rate. The CFOS target is 15 percent, one point leaner than the trade average."
    },
    {
      "trade": "Tunnel",
      "tradeKey": "tunnel",
      "spmServed": true,
      "revenueBand": "$5M to $10M",
      "metric": "grossMargin",
      "metricLabel": "Gross margin",
      "industryAverage": 24,
      "cfosTarget": 25,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "derived-from-comparable",
      "statement": "Tunnel contractors at $5M to $10M in annual revenue average a 24 percent gross margin. The CFOS target is 25 percent."
    },
    {
      "trade": "Tunnel",
      "tradeKey": "tunnel",
      "spmServed": true,
      "revenueBand": "$5M to $10M",
      "metric": "netProfit",
      "metricLabel": "Net profit margin",
      "industryAverage": 9,
      "cfosTarget": 11,
      "unit": "percent of revenue",
      "basis": "before taxes",
      "provenance": "derived-to-tie",
      "statement": "Tunnel contractors at $5M to $10M in annual revenue average a 9 percent net profit margin before taxes. The CFOS target is 11 percent before taxes."
    },
    {
      "trade": "Tunnel",
      "tradeKey": "tunnel",
      "spmServed": true,
      "revenueBand": "$5M to $10M",
      "metric": "overhead",
      "metricLabel": "Overhead rate",
      "industryAverage": 15,
      "cfosTarget": 14,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "derived-from-comparable",
      "statement": "Tunnel contractors at $5M to $10M in annual revenue average a 15 percent overhead rate. The CFOS target is 14 percent, one point leaner than the trade average."
    },
    {
      "trade": "Tunnel",
      "tradeKey": "tunnel",
      "spmServed": true,
      "revenueBand": "$10M to $25M",
      "metric": "grossMargin",
      "metricLabel": "Gross margin",
      "industryAverage": 25,
      "cfosTarget": 25,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "derived-from-comparable",
      "statement": "Tunnel contractors at $10M to $25M in annual revenue average a 25 percent gross margin. The CFOS target is 25 percent."
    },
    {
      "trade": "Tunnel",
      "tradeKey": "tunnel",
      "spmServed": true,
      "revenueBand": "$10M to $25M",
      "metric": "netProfit",
      "metricLabel": "Net profit margin",
      "industryAverage": 11,
      "cfosTarget": 12,
      "unit": "percent of revenue",
      "basis": "before taxes",
      "provenance": "derived-to-tie",
      "statement": "Tunnel contractors at $10M to $25M in annual revenue average a 11 percent net profit margin before taxes. The CFOS target is 12 percent before taxes."
    },
    {
      "trade": "Tunnel",
      "tradeKey": "tunnel",
      "spmServed": true,
      "revenueBand": "$10M to $25M",
      "metric": "overhead",
      "metricLabel": "Overhead rate",
      "industryAverage": 14,
      "cfosTarget": 13,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "derived-from-comparable",
      "statement": "Tunnel contractors at $10M to $25M in annual revenue average a 14 percent overhead rate. The CFOS target is 13 percent, one point leaner than the trade average."
    },
    {
      "trade": "Underground Utility",
      "tradeKey": "underground-utility",
      "spmServed": true,
      "revenueBand": "$1M to $5M",
      "metric": "grossMargin",
      "metricLabel": "Gross margin",
      "industryAverage": 18,
      "cfosTarget": 24,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "statement": "Underground Utility contractors at $1M to $5M in annual revenue average a 18 percent gross margin. The CFOS target is 24 percent."
    },
    {
      "trade": "Underground Utility",
      "tradeKey": "underground-utility",
      "spmServed": true,
      "revenueBand": "$1M to $5M",
      "metric": "netProfit",
      "metricLabel": "Net profit margin",
      "industryAverage": 3,
      "cfosTarget": 10,
      "unit": "percent of revenue",
      "basis": "before taxes",
      "provenance": "derived-to-tie",
      "statement": "Underground Utility contractors at $1M to $5M in annual revenue average a 3 percent net profit margin before taxes. The CFOS target is 10 percent before taxes."
    },
    {
      "trade": "Underground Utility",
      "tradeKey": "underground-utility",
      "spmServed": true,
      "revenueBand": "$1M to $5M",
      "metric": "overhead",
      "metricLabel": "Overhead rate",
      "industryAverage": 15,
      "cfosTarget": 14,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "statement": "Underground Utility contractors at $1M to $5M in annual revenue average a 15 percent overhead rate. The CFOS target is 14 percent, one point leaner than the trade average."
    },
    {
      "trade": "Underground Utility",
      "tradeKey": "underground-utility",
      "spmServed": true,
      "revenueBand": "$5M to $10M",
      "metric": "grossMargin",
      "metricLabel": "Gross margin",
      "industryAverage": 20,
      "cfosTarget": 23,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "statement": "Underground Utility contractors at $5M to $10M in annual revenue average a 20 percent gross margin. The CFOS target is 23 percent."
    },
    {
      "trade": "Underground Utility",
      "tradeKey": "underground-utility",
      "spmServed": true,
      "revenueBand": "$5M to $10M",
      "metric": "netProfit",
      "metricLabel": "Net profit margin",
      "industryAverage": 6,
      "cfosTarget": 10,
      "unit": "percent of revenue",
      "basis": "before taxes",
      "provenance": "derived-to-tie",
      "statement": "Underground Utility contractors at $5M to $10M in annual revenue average a 6 percent net profit margin before taxes. The CFOS target is 10 percent before taxes."
    },
    {
      "trade": "Underground Utility",
      "tradeKey": "underground-utility",
      "spmServed": true,
      "revenueBand": "$5M to $10M",
      "metric": "overhead",
      "metricLabel": "Overhead rate",
      "industryAverage": 14,
      "cfosTarget": 13,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "statement": "Underground Utility contractors at $5M to $10M in annual revenue average a 14 percent overhead rate. The CFOS target is 13 percent, one point leaner than the trade average."
    },
    {
      "trade": "Underground Utility",
      "tradeKey": "underground-utility",
      "spmServed": true,
      "revenueBand": "$10M to $25M",
      "metric": "grossMargin",
      "metricLabel": "Gross margin",
      "industryAverage": 22,
      "cfosTarget": 23,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "statement": "Underground Utility contractors at $10M to $25M in annual revenue average a 22 percent gross margin. The CFOS target is 23 percent."
    },
    {
      "trade": "Underground Utility",
      "tradeKey": "underground-utility",
      "spmServed": true,
      "revenueBand": "$10M to $25M",
      "metric": "netProfit",
      "metricLabel": "Net profit margin",
      "industryAverage": 9,
      "cfosTarget": 11,
      "unit": "percent of revenue",
      "basis": "before taxes",
      "provenance": "derived-to-tie",
      "statement": "Underground Utility contractors at $10M to $25M in annual revenue average a 9 percent net profit margin before taxes. The CFOS target is 11 percent before taxes."
    },
    {
      "trade": "Underground Utility",
      "tradeKey": "underground-utility",
      "spmServed": true,
      "revenueBand": "$10M to $25M",
      "metric": "overhead",
      "metricLabel": "Overhead rate",
      "industryAverage": 13,
      "cfosTarget": 12,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "statement": "Underground Utility contractors at $10M to $25M in annual revenue average a 13 percent overhead rate. The CFOS target is 12 percent, one point leaner than the trade average."
    },
    {
      "trade": "Waterproofing",
      "tradeKey": "waterproofing",
      "spmServed": true,
      "revenueBand": "$1M to $5M",
      "metric": "grossMargin",
      "metricLabel": "Gross margin",
      "industryAverage": 26,
      "cfosTarget": 27,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "statement": "Waterproofing contractors at $1M to $5M in annual revenue average a 26 percent gross margin. The CFOS target is 27 percent."
    },
    {
      "trade": "Waterproofing",
      "tradeKey": "waterproofing",
      "spmServed": true,
      "revenueBand": "$1M to $5M",
      "metric": "netProfit",
      "metricLabel": "Net profit margin",
      "industryAverage": 9,
      "cfosTarget": 11,
      "unit": "percent of revenue",
      "basis": "before taxes",
      "provenance": "derived-to-tie",
      "statement": "Waterproofing contractors at $1M to $5M in annual revenue average a 9 percent net profit margin before taxes. The CFOS target is 11 percent before taxes."
    },
    {
      "trade": "Waterproofing",
      "tradeKey": "waterproofing",
      "spmServed": true,
      "revenueBand": "$1M to $5M",
      "metric": "overhead",
      "metricLabel": "Overhead rate",
      "industryAverage": 17,
      "cfosTarget": 16,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "statement": "Waterproofing contractors at $1M to $5M in annual revenue average a 17 percent overhead rate. The CFOS target is 16 percent, one point leaner than the trade average."
    },
    {
      "trade": "Waterproofing",
      "tradeKey": "waterproofing",
      "spmServed": true,
      "revenueBand": "$5M to $10M",
      "metric": "grossMargin",
      "metricLabel": "Gross margin",
      "industryAverage": 27,
      "cfosTarget": 27,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "statement": "Waterproofing contractors at $5M to $10M in annual revenue average a 27 percent gross margin. The CFOS target is 27 percent."
    },
    {
      "trade": "Waterproofing",
      "tradeKey": "waterproofing",
      "spmServed": true,
      "revenueBand": "$5M to $10M",
      "metric": "netProfit",
      "metricLabel": "Net profit margin",
      "industryAverage": 11,
      "cfosTarget": 12,
      "unit": "percent of revenue",
      "basis": "before taxes",
      "provenance": "derived-to-tie",
      "statement": "Waterproofing contractors at $5M to $10M in annual revenue average a 11 percent net profit margin before taxes. The CFOS target is 12 percent before taxes."
    },
    {
      "trade": "Waterproofing",
      "tradeKey": "waterproofing",
      "spmServed": true,
      "revenueBand": "$5M to $10M",
      "metric": "overhead",
      "metricLabel": "Overhead rate",
      "industryAverage": 16,
      "cfosTarget": 15,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "statement": "Waterproofing contractors at $5M to $10M in annual revenue average a 16 percent overhead rate. The CFOS target is 15 percent, one point leaner than the trade average."
    },
    {
      "trade": "Waterproofing",
      "tradeKey": "waterproofing",
      "spmServed": true,
      "revenueBand": "$10M to $25M",
      "metric": "grossMargin",
      "metricLabel": "Gross margin",
      "industryAverage": 28,
      "cfosTarget": 28,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "statement": "Waterproofing contractors at $10M to $25M in annual revenue average a 28 percent gross margin. The CFOS target is 28 percent."
    },
    {
      "trade": "Waterproofing",
      "tradeKey": "waterproofing",
      "spmServed": true,
      "revenueBand": "$10M to $25M",
      "metric": "netProfit",
      "metricLabel": "Net profit margin",
      "industryAverage": 13,
      "cfosTarget": 14,
      "unit": "percent of revenue",
      "basis": "before taxes",
      "provenance": "derived-to-tie",
      "statement": "Waterproofing contractors at $10M to $25M in annual revenue average a 13 percent net profit margin before taxes. The CFOS target is 14 percent before taxes."
    },
    {
      "trade": "Waterproofing",
      "tradeKey": "waterproofing",
      "spmServed": true,
      "revenueBand": "$10M to $25M",
      "metric": "overhead",
      "metricLabel": "Overhead rate",
      "industryAverage": 15,
      "cfosTarget": 14,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "statement": "Waterproofing contractors at $10M to $25M in annual revenue average a 15 percent overhead rate. The CFOS target is 14 percent, one point leaner than the trade average."
    }
  ]
}