{
  "name": "SPM Trade Benchmark Reference",
  "alternateName": "Construction Trade Financial Benchmarks by Revenue Band",
  "publisher": "Sulphur Prairie Management, LLC",
  "url": "https://constructioncfo.net/construction-benchmarks.json",
  "license": "https://creativecommons.org/licenses/by/4.0/",
  "licenseName": "CC BY 4.0",
  "attribution": "Trade level gross margin and overhead compiled by SPM The Construction CFO, validated against published CFMA and JMCO benchmarks. The CFOS targets beside them are from the book CONTROL: The Construction Financial Operating System, published with the full reference at runoncfos.com.",
  "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+"
    ],
    "publishedElsewhere": "https://runoncfos.com/benchmarks.json",
    "reason": "The 3 bands published here sit inside the range the published surveys report, and across the 48 trades at those 3 bands gross margin averages 23.4% against the 21.8% CFMA publishes for all respondents. The 4 bands above $10M to $25M carry the same curve further out, where the all trade average reaches 30.3%. Those 4 have not been reconciled against the licensed CFMA Benchmarker, so they are not published here. runoncfos.com publishes them labelled as modeled at https://runoncfos.com/benchmarks.json. Net profit is derived as gross minus overhead throughout, so the three figures tie arithmetically in every band; what is unverified at the upper end is the gross margin input the other two follow from."
  },
  "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, LLC",
      "_publisherEntity": "REVERTED 2026-08-24 to Sulphur Prairie Management, LLC. It was changed to Sulphur Prairie Operations LLC on 2026-08-21 on Josh's instruction, 'Use the Sulphur Prairie Operations LLC for the data.' The 2026-08-24 instruction from the runoncfos.com side reverses that and gives the reasoning: Sulphur Prairie Management and Sulphur Prairie Operations LLC are two separate businesses rather than two names for one entity. SPM publishes this property, Sulphur Prairie Operations publishes runoncfos.com, and each export naming its own publisher is correct rather than a defect. That reasoning holds up, because the site's #organization legalName is Sulphur Prairie Management, LLC across 942 pages, and pointing the dataset at a different entity than the one publishing every other page on the domain was the real inconsistency. THE EXACT STRING here matches that legalName rather than the 'Sulphur Prairie Management, The Construction CFO' form the older export used, so the dataset publisher and the entity graph now agree character for character. FLAGGED TO JOSH, because this reverses an instruction he gave directly on 2026-08-21, and because the 2026-08-24 instruction says the cross-property checker fails when publishers disagree while also saying the two publishers are meant to differ. Those cannot both hold.",
      "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.",
      "_provenanceSettled20260825": "RESOLVED. Josh, 2026-08-25: 'do the proper way to label the CFMA data, I don't care what that is just pick the best one and make it universal.' The accurate label is compiled-by-SPM, validated-against-CFMA-and-JMCO, and it is accurate because it is what the note and the external entries in this file already describe: the trade level gross margin and overhead are SPM's own compilation, and the two published references are checked against them at the aggregate level. The 2026-08-24 string said 'compiled from CFMA survey data', which is a claim on a LICENSED product SPM does not compile from, and it is the more expensive error of the two because it misattributes a third party's work rather than merely overselling SPM's. The attribution constant in src/lib/benchmark-export.js now carries the settled wording and it must be byte identical on runoncfos.com."
    },
    "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",
      "bandKey": "1m-5m",
      "bandIndex": 0,
      "metric": "grossMargin",
      "metricLabel": "Gross margin",
      "industryAverage": 21,
      "cfosTarget": 22,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "derived-from-comparable",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Acoustic Ceiling contractors at $1M to $5M average 21% gross margin, which on $3,000,000 of revenue is $630,000. The 1 point between that and what the work should return is $30,000 a year, and it is usually money the job earned and the bid gave away before a crew mobilized. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Acoustic Ceiling",
      "tradeKey": "acoustic-ceiling",
      "spmServed": true,
      "revenueBand": "$1M to $5M",
      "bandKey": "1m-5m",
      "bandIndex": 0,
      "metric": "netProfit",
      "metricLabel": "Net profit margin",
      "industryAverage": 8,
      "cfosTarget": 10,
      "unit": "percent of revenue",
      "basis": "before taxes",
      "provenance": "derived-to-tie",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Acoustic Ceiling contractors at $1M to $5M average 8% net profit, which on $3,000,000 of revenue is $240,000. The 2 points between that and what the work should return is $60,000 a year, and it is usually where the bank balance stops matching the P and L. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Acoustic Ceiling",
      "tradeKey": "acoustic-ceiling",
      "spmServed": true,
      "revenueBand": "$1M to $5M",
      "bandKey": "1m-5m",
      "bandIndex": 0,
      "metric": "overhead",
      "metricLabel": "Overhead rate",
      "industryAverage": 13,
      "cfosTarget": 12,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "derived-from-comparable",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Acoustic Ceiling contractors at $1M to $5M average 13% overhead, which on $3,000,000 of revenue is $390,000. The 1 point between that and what the work should return is $30,000 a year, and it is usually cost the business carries that no job was ever asked to pay for. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Acoustic Ceiling",
      "tradeKey": "acoustic-ceiling",
      "spmServed": true,
      "revenueBand": "$5M to $10M",
      "bandKey": "5m-10m",
      "bandIndex": 1,
      "metric": "grossMargin",
      "metricLabel": "Gross margin",
      "industryAverage": 22,
      "cfosTarget": 22,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "derived-from-comparable",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Acoustic Ceiling contractors at $5M to $10M average 22% gross margin, which on $7,500,000 of revenue is $1,650,000. That is already where the published target sits, so the work at this size is holding it rather than closing it. The 8 steps that hold it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Acoustic Ceiling",
      "tradeKey": "acoustic-ceiling",
      "spmServed": true,
      "revenueBand": "$5M to $10M",
      "bandKey": "5m-10m",
      "bandIndex": 1,
      "metric": "netProfit",
      "metricLabel": "Net profit margin",
      "industryAverage": 10,
      "cfosTarget": 11,
      "unit": "percent of revenue",
      "basis": "before taxes",
      "provenance": "derived-to-tie",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Acoustic Ceiling contractors at $5M to $10M average 10% net profit, which on $7,500,000 of revenue is $750,000. The 1 point between that and what the work should return is $75,000 a year, and it is usually where the bank balance stops matching the P and L. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Acoustic Ceiling",
      "tradeKey": "acoustic-ceiling",
      "spmServed": true,
      "revenueBand": "$5M to $10M",
      "bandKey": "5m-10m",
      "bandIndex": 1,
      "metric": "overhead",
      "metricLabel": "Overhead rate",
      "industryAverage": 12,
      "cfosTarget": 11,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "derived-from-comparable",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Acoustic Ceiling contractors at $5M to $10M average 12% overhead, which on $7,500,000 of revenue is $900,000. The 1 point between that and what the work should return is $75,000 a year, and it is usually cost the business carries that no job was ever asked to pay for. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Acoustic Ceiling",
      "tradeKey": "acoustic-ceiling",
      "spmServed": true,
      "revenueBand": "$10M to $25M",
      "bandKey": "10m-25m",
      "bandIndex": 2,
      "metric": "grossMargin",
      "metricLabel": "Gross margin",
      "industryAverage": 23,
      "cfosTarget": 23,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "derived-from-comparable",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Acoustic Ceiling contractors at $10M to $25M average 23% gross margin, which on $17,500,000 of revenue is $4,025,000. That is already where the published target sits, so the work at this size is holding it rather than closing it. The 8 steps that hold it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Acoustic Ceiling",
      "tradeKey": "acoustic-ceiling",
      "spmServed": true,
      "revenueBand": "$10M to $25M",
      "bandKey": "10m-25m",
      "bandIndex": 2,
      "metric": "netProfit",
      "metricLabel": "Net profit margin",
      "industryAverage": 12,
      "cfosTarget": 13,
      "unit": "percent of revenue",
      "basis": "before taxes",
      "provenance": "derived-to-tie",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Acoustic Ceiling contractors at $10M to $25M average 12% net profit, which on $17,500,000 of revenue is $2,100,000. The 1 point between that and what the work should return is $175,000 a year, and it is usually where the bank balance stops matching the P and L. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Acoustic Ceiling",
      "tradeKey": "acoustic-ceiling",
      "spmServed": true,
      "revenueBand": "$10M to $25M",
      "bandKey": "10m-25m",
      "bandIndex": 2,
      "metric": "overhead",
      "metricLabel": "Overhead rate",
      "industryAverage": 11,
      "cfosTarget": 10,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "derived-from-comparable",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Acoustic Ceiling contractors at $10M to $25M average 11% overhead, which on $17,500,000 of revenue is $1,925,000. The 1 point between that and what the work should return is $175,000 a year, and it is usually cost the business carries that no job was ever asked to pay for. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Bridge",
      "tradeKey": "bridge",
      "spmServed": true,
      "revenueBand": "$1M to $5M",
      "bandKey": "1m-5m",
      "bandIndex": 0,
      "metric": "grossMargin",
      "metricLabel": "Gross margin",
      "industryAverage": 22,
      "cfosTarget": 24,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "derived-from-comparable",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Bridge contractors at $1M to $5M average 22% gross margin, which on $3,000,000 of revenue is $660,000. The 2 points between that and what the work should return is $60,000 a year, and it is usually money the job earned and the bid gave away before a crew mobilized. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Bridge",
      "tradeKey": "bridge",
      "spmServed": true,
      "revenueBand": "$1M to $5M",
      "bandKey": "1m-5m",
      "bandIndex": 0,
      "metric": "netProfit",
      "metricLabel": "Net profit margin",
      "industryAverage": 7,
      "cfosTarget": 10,
      "unit": "percent of revenue",
      "basis": "before taxes",
      "provenance": "derived-to-tie",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Bridge contractors at $1M to $5M average 7% net profit, which on $3,000,000 of revenue is $210,000. The 3 points between that and what the work should return is $90,000 a year, and it is usually where the bank balance stops matching the P and L. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Bridge",
      "tradeKey": "bridge",
      "spmServed": true,
      "revenueBand": "$1M to $5M",
      "bandKey": "1m-5m",
      "bandIndex": 0,
      "metric": "overhead",
      "metricLabel": "Overhead rate",
      "industryAverage": 15,
      "cfosTarget": 14,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "derived-from-comparable",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Bridge contractors at $1M to $5M average 15% overhead, which on $3,000,000 of revenue is $450,000. The 1 point between that and what the work should return is $30,000 a year, and it is usually cost the business carries that no job was ever asked to pay for. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Bridge",
      "tradeKey": "bridge",
      "spmServed": true,
      "revenueBand": "$5M to $10M",
      "bandKey": "5m-10m",
      "bandIndex": 1,
      "metric": "grossMargin",
      "metricLabel": "Gross margin",
      "industryAverage": 23,
      "cfosTarget": 23.5,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "derived-from-comparable",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Bridge contractors at $5M to $10M average 23% gross margin, which on $7,500,000 of revenue is $1,725,000. The 0.5 points between that and what the work should return is $37,500 a year, and it is usually money the job earned and the bid gave away before a crew mobilized. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Bridge",
      "tradeKey": "bridge",
      "spmServed": true,
      "revenueBand": "$5M to $10M",
      "bandKey": "5m-10m",
      "bandIndex": 1,
      "metric": "netProfit",
      "metricLabel": "Net profit margin",
      "industryAverage": 9,
      "cfosTarget": 10.5,
      "unit": "percent of revenue",
      "basis": "before taxes",
      "provenance": "derived-to-tie",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Bridge contractors at $5M to $10M average 9% net profit, which on $7,500,000 of revenue is $675,000. The 1.5 points between that and what the work should return is $112,500 a year, and it is usually where the bank balance stops matching the P and L. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Bridge",
      "tradeKey": "bridge",
      "spmServed": true,
      "revenueBand": "$5M to $10M",
      "bandKey": "5m-10m",
      "bandIndex": 1,
      "metric": "overhead",
      "metricLabel": "Overhead rate",
      "industryAverage": 14,
      "cfosTarget": 13,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "derived-from-comparable",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Bridge contractors at $5M to $10M average 14% overhead, which on $7,500,000 of revenue is $1,050,000. The 1 point between that and what the work should return is $75,000 a year, and it is usually cost the business carries that no job was ever asked to pay for. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Bridge",
      "tradeKey": "bridge",
      "spmServed": true,
      "revenueBand": "$10M to $25M",
      "bandKey": "10m-25m",
      "bandIndex": 2,
      "metric": "grossMargin",
      "metricLabel": "Gross margin",
      "industryAverage": 24,
      "cfosTarget": 24,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "derived-from-comparable",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Bridge contractors at $10M to $25M average 24% gross margin, which on $17,500,000 of revenue is $4,200,000. That is already where the published target sits, so the work at this size is holding it rather than closing it. The 8 steps that hold it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Bridge",
      "tradeKey": "bridge",
      "spmServed": true,
      "revenueBand": "$10M to $25M",
      "bandKey": "10m-25m",
      "bandIndex": 2,
      "metric": "netProfit",
      "metricLabel": "Net profit margin",
      "industryAverage": 11,
      "cfosTarget": 12,
      "unit": "percent of revenue",
      "basis": "before taxes",
      "provenance": "derived-to-tie",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Bridge contractors at $10M to $25M average 11% net profit, which on $17,500,000 of revenue is $1,925,000. The 1 point between that and what the work should return is $175,000 a year, and it is usually where the bank balance stops matching the P and L. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Bridge",
      "tradeKey": "bridge",
      "spmServed": true,
      "revenueBand": "$10M to $25M",
      "bandKey": "10m-25m",
      "bandIndex": 2,
      "metric": "overhead",
      "metricLabel": "Overhead rate",
      "industryAverage": 13,
      "cfosTarget": 12,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "derived-from-comparable",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Bridge contractors at $10M to $25M average 13% overhead, which on $17,500,000 of revenue is $2,275,000. The 1 point between that and what the work should return is $175,000 a year, and it is usually cost the business carries that no job was ever asked to pay for. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Civil",
      "tradeKey": "civil",
      "spmServed": true,
      "revenueBand": "$1M to $5M",
      "bandKey": "1m-5m",
      "bandIndex": 0,
      "metric": "grossMargin",
      "metricLabel": "Gross margin",
      "industryAverage": 21,
      "cfosTarget": 23,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Civil contractors at $1M to $5M average 21% gross margin, which on $3,000,000 of revenue is $630,000. The 2 points between that and what the work should return is $60,000 a year, and it is usually money the job earned and the bid gave away before a crew mobilized. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Civil",
      "tradeKey": "civil",
      "spmServed": true,
      "revenueBand": "$1M to $5M",
      "bandKey": "1m-5m",
      "bandIndex": 0,
      "metric": "netProfit",
      "metricLabel": "Net profit margin",
      "industryAverage": 7,
      "cfosTarget": 10,
      "unit": "percent of revenue",
      "basis": "before taxes",
      "provenance": "derived-to-tie",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Civil contractors at $1M to $5M average 7% net profit, which on $3,000,000 of revenue is $210,000. The 3 points between that and what the work should return is $90,000 a year, and it is usually where the bank balance stops matching the P and L. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Civil",
      "tradeKey": "civil",
      "spmServed": true,
      "revenueBand": "$1M to $5M",
      "bandKey": "1m-5m",
      "bandIndex": 0,
      "metric": "overhead",
      "metricLabel": "Overhead rate",
      "industryAverage": 14,
      "cfosTarget": 13,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Civil contractors at $1M to $5M average 14% overhead, which on $3,000,000 of revenue is $420,000. The 1 point between that and what the work should return is $30,000 a year, and it is usually cost the business carries that no job was ever asked to pay for. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Civil",
      "tradeKey": "civil",
      "spmServed": true,
      "revenueBand": "$5M to $10M",
      "bandKey": "5m-10m",
      "bandIndex": 1,
      "metric": "grossMargin",
      "metricLabel": "Gross margin",
      "industryAverage": 23,
      "cfosTarget": 23,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Civil contractors at $5M to $10M average 23% gross margin, which on $7,500,000 of revenue is $1,725,000. That is already where the published target sits, so the work at this size is holding it rather than closing it. The 8 steps that hold it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Civil",
      "tradeKey": "civil",
      "spmServed": true,
      "revenueBand": "$5M to $10M",
      "bandKey": "5m-10m",
      "bandIndex": 1,
      "metric": "netProfit",
      "metricLabel": "Net profit margin",
      "industryAverage": 10,
      "cfosTarget": 11,
      "unit": "percent of revenue",
      "basis": "before taxes",
      "provenance": "derived-to-tie",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Civil contractors at $5M to $10M average 10% net profit, which on $7,500,000 of revenue is $750,000. The 1 point between that and what the work should return is $75,000 a year, and it is usually where the bank balance stops matching the P and L. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Civil",
      "tradeKey": "civil",
      "spmServed": true,
      "revenueBand": "$5M to $10M",
      "bandKey": "5m-10m",
      "bandIndex": 1,
      "metric": "overhead",
      "metricLabel": "Overhead rate",
      "industryAverage": 13,
      "cfosTarget": 12,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Civil contractors at $5M to $10M average 13% overhead, which on $7,500,000 of revenue is $975,000. The 1 point between that and what the work should return is $75,000 a year, and it is usually cost the business carries that no job was ever asked to pay for. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Civil",
      "tradeKey": "civil",
      "spmServed": true,
      "revenueBand": "$10M to $25M",
      "bandKey": "10m-25m",
      "bandIndex": 2,
      "metric": "grossMargin",
      "metricLabel": "Gross margin",
      "industryAverage": 25,
      "cfosTarget": 25,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Civil contractors at $10M to $25M average 25% gross margin, which on $17,500,000 of revenue is $4,375,000. That is already where the published target sits, so the work at this size is holding it rather than closing it. The 8 steps that hold it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Civil",
      "tradeKey": "civil",
      "spmServed": true,
      "revenueBand": "$10M to $25M",
      "bandKey": "10m-25m",
      "bandIndex": 2,
      "metric": "netProfit",
      "metricLabel": "Net profit margin",
      "industryAverage": 13,
      "cfosTarget": 14,
      "unit": "percent of revenue",
      "basis": "before taxes",
      "provenance": "derived-to-tie",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Civil contractors at $10M to $25M average 13% net profit, which on $17,500,000 of revenue is $2,275,000. The 1 point between that and what the work should return is $175,000 a year, and it is usually where the bank balance stops matching the P and L. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Civil",
      "tradeKey": "civil",
      "spmServed": true,
      "revenueBand": "$10M to $25M",
      "bandKey": "10m-25m",
      "bandIndex": 2,
      "metric": "overhead",
      "metricLabel": "Overhead rate",
      "industryAverage": 12,
      "cfosTarget": 11,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Civil contractors at $10M to $25M average 12% overhead, which on $17,500,000 of revenue is $2,100,000. The 1 point between that and what the work should return is $175,000 a year, and it is usually cost the business carries that no job was ever asked to pay for. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Concrete",
      "tradeKey": "concrete",
      "spmServed": true,
      "revenueBand": "$1M to $5M",
      "bandKey": "1m-5m",
      "bandIndex": 0,
      "metric": "grossMargin",
      "metricLabel": "Gross margin",
      "industryAverage": 21,
      "cfosTarget": 23,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Concrete contractors at $1M to $5M average 21% gross margin, which on $3,000,000 of revenue is $630,000. The 2 points between that and what the work should return is $60,000 a year, and it is usually money the job earned and the bid gave away before a crew mobilized. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Concrete",
      "tradeKey": "concrete",
      "spmServed": true,
      "revenueBand": "$1M to $5M",
      "bandKey": "1m-5m",
      "bandIndex": 0,
      "metric": "netProfit",
      "metricLabel": "Net profit margin",
      "industryAverage": 7,
      "cfosTarget": 10,
      "unit": "percent of revenue",
      "basis": "before taxes",
      "provenance": "derived-to-tie",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Concrete contractors at $1M to $5M average 7% net profit, which on $3,000,000 of revenue is $210,000. The 3 points between that and what the work should return is $90,000 a year, and it is usually where the bank balance stops matching the P and L. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Concrete",
      "tradeKey": "concrete",
      "spmServed": true,
      "revenueBand": "$1M to $5M",
      "bandKey": "1m-5m",
      "bandIndex": 0,
      "metric": "overhead",
      "metricLabel": "Overhead rate",
      "industryAverage": 14,
      "cfosTarget": 13,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Concrete contractors at $1M to $5M average 14% overhead, which on $3,000,000 of revenue is $420,000. The 1 point between that and what the work should return is $30,000 a year, and it is usually cost the business carries that no job was ever asked to pay for. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Concrete",
      "tradeKey": "concrete",
      "spmServed": true,
      "revenueBand": "$5M to $10M",
      "bandKey": "5m-10m",
      "bandIndex": 1,
      "metric": "grossMargin",
      "metricLabel": "Gross margin",
      "industryAverage": 22,
      "cfosTarget": 22,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Concrete contractors at $5M to $10M average 22% gross margin, which on $7,500,000 of revenue is $1,650,000. That is already where the published target sits, so the work at this size is holding it rather than closing it. The 8 steps that hold it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Concrete",
      "tradeKey": "concrete",
      "spmServed": true,
      "revenueBand": "$5M to $10M",
      "bandKey": "5m-10m",
      "bandIndex": 1,
      "metric": "netProfit",
      "metricLabel": "Net profit margin",
      "industryAverage": 9,
      "cfosTarget": 10,
      "unit": "percent of revenue",
      "basis": "before taxes",
      "provenance": "derived-to-tie",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Concrete contractors at $5M to $10M average 9% net profit, which on $7,500,000 of revenue is $675,000. The 1 point between that and what the work should return is $75,000 a year, and it is usually where the bank balance stops matching the P and L. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Concrete",
      "tradeKey": "concrete",
      "spmServed": true,
      "revenueBand": "$5M to $10M",
      "bandKey": "5m-10m",
      "bandIndex": 1,
      "metric": "overhead",
      "metricLabel": "Overhead rate",
      "industryAverage": 13,
      "cfosTarget": 12,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Concrete contractors at $5M to $10M average 13% overhead, which on $7,500,000 of revenue is $975,000. The 1 point between that and what the work should return is $75,000 a year, and it is usually cost the business carries that no job was ever asked to pay for. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Concrete",
      "tradeKey": "concrete",
      "spmServed": true,
      "revenueBand": "$10M to $25M",
      "bandKey": "10m-25m",
      "bandIndex": 2,
      "metric": "grossMargin",
      "metricLabel": "Gross margin",
      "industryAverage": 23,
      "cfosTarget": 23,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Concrete contractors at $10M to $25M average 23% gross margin, which on $17,500,000 of revenue is $4,025,000. That is already where the published target sits, so the work at this size is holding it rather than closing it. The 8 steps that hold it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Concrete",
      "tradeKey": "concrete",
      "spmServed": true,
      "revenueBand": "$10M to $25M",
      "bandKey": "10m-25m",
      "bandIndex": 2,
      "metric": "netProfit",
      "metricLabel": "Net profit margin",
      "industryAverage": 11,
      "cfosTarget": 12,
      "unit": "percent of revenue",
      "basis": "before taxes",
      "provenance": "derived-to-tie",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Concrete contractors at $10M to $25M average 11% net profit, which on $17,500,000 of revenue is $1,925,000. The 1 point between that and what the work should return is $175,000 a year, and it is usually where the bank balance stops matching the P and L. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Concrete",
      "tradeKey": "concrete",
      "spmServed": true,
      "revenueBand": "$10M to $25M",
      "bandKey": "10m-25m",
      "bandIndex": 2,
      "metric": "overhead",
      "metricLabel": "Overhead rate",
      "industryAverage": 12,
      "cfosTarget": 11,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Concrete contractors at $10M to $25M average 12% overhead, which on $17,500,000 of revenue is $2,100,000. The 1 point between that and what the work should return is $175,000 a year, and it is usually cost the business carries that no job was ever asked to pay for. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Concrete Flatwork",
      "tradeKey": "concrete-flatwork",
      "spmServed": true,
      "revenueBand": "$1M to $5M",
      "bandKey": "1m-5m",
      "bandIndex": 0,
      "metric": "grossMargin",
      "metricLabel": "Gross margin",
      "industryAverage": 22,
      "cfosTarget": 23,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Concrete Flatwork contractors at $1M to $5M average 22% gross margin, which on $3,000,000 of revenue is $660,000. The 1 point between that and what the work should return is $30,000 a year, and it is usually money the job earned and the bid gave away before a crew mobilized. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Concrete Flatwork",
      "tradeKey": "concrete-flatwork",
      "spmServed": true,
      "revenueBand": "$1M to $5M",
      "bandKey": "1m-5m",
      "bandIndex": 0,
      "metric": "netProfit",
      "metricLabel": "Net profit margin",
      "industryAverage": 8,
      "cfosTarget": 10,
      "unit": "percent of revenue",
      "basis": "before taxes",
      "provenance": "derived-to-tie",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Concrete Flatwork contractors at $1M to $5M average 8% net profit, which on $3,000,000 of revenue is $240,000. The 2 points between that and what the work should return is $60,000 a year, and it is usually where the bank balance stops matching the P and L. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Concrete Flatwork",
      "tradeKey": "concrete-flatwork",
      "spmServed": true,
      "revenueBand": "$1M to $5M",
      "bandKey": "1m-5m",
      "bandIndex": 0,
      "metric": "overhead",
      "metricLabel": "Overhead rate",
      "industryAverage": 14,
      "cfosTarget": 13,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Concrete Flatwork contractors at $1M to $5M average 14% overhead, which on $3,000,000 of revenue is $420,000. The 1 point between that and what the work should return is $30,000 a year, and it is usually cost the business carries that no job was ever asked to pay for. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Concrete Flatwork",
      "tradeKey": "concrete-flatwork",
      "spmServed": true,
      "revenueBand": "$5M to $10M",
      "bandKey": "5m-10m",
      "bandIndex": 1,
      "metric": "grossMargin",
      "metricLabel": "Gross margin",
      "industryAverage": 23,
      "cfosTarget": 23,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Concrete Flatwork contractors at $5M to $10M average 23% gross margin, which on $7,500,000 of revenue is $1,725,000. That is already where the published target sits, so the work at this size is holding it rather than closing it. The 8 steps that hold it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Concrete Flatwork",
      "tradeKey": "concrete-flatwork",
      "spmServed": true,
      "revenueBand": "$5M to $10M",
      "bandKey": "5m-10m",
      "bandIndex": 1,
      "metric": "netProfit",
      "metricLabel": "Net profit margin",
      "industryAverage": 10,
      "cfosTarget": 11,
      "unit": "percent of revenue",
      "basis": "before taxes",
      "provenance": "derived-to-tie",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Concrete Flatwork contractors at $5M to $10M average 10% net profit, which on $7,500,000 of revenue is $750,000. The 1 point between that and what the work should return is $75,000 a year, and it is usually where the bank balance stops matching the P and L. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Concrete Flatwork",
      "tradeKey": "concrete-flatwork",
      "spmServed": true,
      "revenueBand": "$5M to $10M",
      "bandKey": "5m-10m",
      "bandIndex": 1,
      "metric": "overhead",
      "metricLabel": "Overhead rate",
      "industryAverage": 13,
      "cfosTarget": 12,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Concrete Flatwork contractors at $5M to $10M average 13% overhead, which on $7,500,000 of revenue is $975,000. The 1 point between that and what the work should return is $75,000 a year, and it is usually cost the business carries that no job was ever asked to pay for. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Concrete Flatwork",
      "tradeKey": "concrete-flatwork",
      "spmServed": true,
      "revenueBand": "$10M to $25M",
      "bandKey": "10m-25m",
      "bandIndex": 2,
      "metric": "grossMargin",
      "metricLabel": "Gross margin",
      "industryAverage": 24,
      "cfosTarget": 24,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Concrete Flatwork contractors at $10M to $25M average 24% gross margin, which on $17,500,000 of revenue is $4,200,000. That is already where the published target sits, so the work at this size is holding it rather than closing it. The 8 steps that hold it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Concrete Flatwork",
      "tradeKey": "concrete-flatwork",
      "spmServed": true,
      "revenueBand": "$10M to $25M",
      "bandKey": "10m-25m",
      "bandIndex": 2,
      "metric": "netProfit",
      "metricLabel": "Net profit margin",
      "industryAverage": 12,
      "cfosTarget": 13,
      "unit": "percent of revenue",
      "basis": "before taxes",
      "provenance": "derived-to-tie",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Concrete Flatwork contractors at $10M to $25M average 12% net profit, which on $17,500,000 of revenue is $2,100,000. The 1 point between that and what the work should return is $175,000 a year, and it is usually where the bank balance stops matching the P and L. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Concrete Flatwork",
      "tradeKey": "concrete-flatwork",
      "spmServed": true,
      "revenueBand": "$10M to $25M",
      "bandKey": "10m-25m",
      "bandIndex": 2,
      "metric": "overhead",
      "metricLabel": "Overhead rate",
      "industryAverage": 12,
      "cfosTarget": 11,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Concrete Flatwork contractors at $10M to $25M average 12% overhead, which on $17,500,000 of revenue is $2,100,000. The 1 point between that and what the work should return is $175,000 a year, and it is usually cost the business carries that no job was ever asked to pay for. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Concrete Pumping",
      "tradeKey": "concrete-pumping",
      "spmServed": true,
      "revenueBand": "$1M to $5M",
      "bandKey": "1m-5m",
      "bandIndex": 0,
      "metric": "grossMargin",
      "metricLabel": "Gross margin",
      "industryAverage": 23,
      "cfosTarget": 25,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "derived-from-comparable",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Concrete Pumping contractors at $1M to $5M average 23% gross margin, which on $3,000,000 of revenue is $690,000. The 2 points between that and what the work should return is $60,000 a year, and it is usually money the job earned and the bid gave away before a crew mobilized. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Concrete Pumping",
      "tradeKey": "concrete-pumping",
      "spmServed": true,
      "revenueBand": "$1M to $5M",
      "bandKey": "1m-5m",
      "bandIndex": 0,
      "metric": "netProfit",
      "metricLabel": "Net profit margin",
      "industryAverage": 7,
      "cfosTarget": 10,
      "unit": "percent of revenue",
      "basis": "before taxes",
      "provenance": "derived-to-tie",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Concrete Pumping contractors at $1M to $5M average 7% net profit, which on $3,000,000 of revenue is $210,000. The 3 points between that and what the work should return is $90,000 a year, and it is usually where the bank balance stops matching the P and L. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Concrete Pumping",
      "tradeKey": "concrete-pumping",
      "spmServed": true,
      "revenueBand": "$1M to $5M",
      "bandKey": "1m-5m",
      "bandIndex": 0,
      "metric": "overhead",
      "metricLabel": "Overhead rate",
      "industryAverage": 16,
      "cfosTarget": 15,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "derived-from-comparable",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Concrete Pumping contractors at $1M to $5M average 16% overhead, which on $3,000,000 of revenue is $480,000. The 1 point between that and what the work should return is $30,000 a year, and it is usually cost the business carries that no job was ever asked to pay for. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Concrete Pumping",
      "tradeKey": "concrete-pumping",
      "spmServed": true,
      "revenueBand": "$5M to $10M",
      "bandKey": "5m-10m",
      "bandIndex": 1,
      "metric": "grossMargin",
      "metricLabel": "Gross margin",
      "industryAverage": 24,
      "cfosTarget": 25,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "derived-from-comparable",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Concrete Pumping contractors at $5M to $10M average 24% gross margin, which on $7,500,000 of revenue is $1,800,000. The 1 point between that and what the work should return is $75,000 a year, and it is usually money the job earned and the bid gave away before a crew mobilized. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Concrete Pumping",
      "tradeKey": "concrete-pumping",
      "spmServed": true,
      "revenueBand": "$5M to $10M",
      "bandKey": "5m-10m",
      "bandIndex": 1,
      "metric": "netProfit",
      "metricLabel": "Net profit margin",
      "industryAverage": 9,
      "cfosTarget": 11,
      "unit": "percent of revenue",
      "basis": "before taxes",
      "provenance": "derived-to-tie",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Concrete Pumping contractors at $5M to $10M average 9% net profit, which on $7,500,000 of revenue is $675,000. The 2 points between that and what the work should return is $150,000 a year, and it is usually where the bank balance stops matching the P and L. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Concrete Pumping",
      "tradeKey": "concrete-pumping",
      "spmServed": true,
      "revenueBand": "$5M to $10M",
      "bandKey": "5m-10m",
      "bandIndex": 1,
      "metric": "overhead",
      "metricLabel": "Overhead rate",
      "industryAverage": 15,
      "cfosTarget": 14,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "derived-from-comparable",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Concrete Pumping contractors at $5M to $10M average 15% overhead, which on $7,500,000 of revenue is $1,125,000. The 1 point between that and what the work should return is $75,000 a year, and it is usually cost the business carries that no job was ever asked to pay for. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Concrete Pumping",
      "tradeKey": "concrete-pumping",
      "spmServed": true,
      "revenueBand": "$10M to $25M",
      "bandKey": "10m-25m",
      "bandIndex": 2,
      "metric": "grossMargin",
      "metricLabel": "Gross margin",
      "industryAverage": 25,
      "cfosTarget": 25,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "derived-from-comparable",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Concrete Pumping contractors at $10M to $25M average 25% gross margin, which on $17,500,000 of revenue is $4,375,000. That is already where the published target sits, so the work at this size is holding it rather than closing it. The 8 steps that hold it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Concrete Pumping",
      "tradeKey": "concrete-pumping",
      "spmServed": true,
      "revenueBand": "$10M to $25M",
      "bandKey": "10m-25m",
      "bandIndex": 2,
      "metric": "netProfit",
      "metricLabel": "Net profit margin",
      "industryAverage": 11,
      "cfosTarget": 12,
      "unit": "percent of revenue",
      "basis": "before taxes",
      "provenance": "derived-to-tie",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Concrete Pumping contractors at $10M to $25M average 11% net profit, which on $17,500,000 of revenue is $1,925,000. The 1 point between that and what the work should return is $175,000 a year, and it is usually where the bank balance stops matching the P and L. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Concrete Pumping",
      "tradeKey": "concrete-pumping",
      "spmServed": true,
      "revenueBand": "$10M to $25M",
      "bandKey": "10m-25m",
      "bandIndex": 2,
      "metric": "overhead",
      "metricLabel": "Overhead rate",
      "industryAverage": 14,
      "cfosTarget": 13,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "derived-from-comparable",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Concrete Pumping contractors at $10M to $25M average 14% overhead, which on $17,500,000 of revenue is $2,450,000. The 1 point between that and what the work should return is $175,000 a year, and it is usually cost the business carries that no job was ever asked to pay for. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Demolition",
      "tradeKey": "demolition",
      "spmServed": true,
      "revenueBand": "$1M to $5M",
      "bandKey": "1m-5m",
      "bandIndex": 0,
      "metric": "grossMargin",
      "metricLabel": "Gross margin",
      "industryAverage": 20,
      "cfosTarget": 25,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Demolition contractors at $1M to $5M average 20% gross margin, which on $3,000,000 of revenue is $600,000. The 5 points between that and what the work should return is $150,000 a year, and it is usually money the job earned and the bid gave away before a crew mobilized. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Demolition",
      "tradeKey": "demolition",
      "spmServed": true,
      "revenueBand": "$1M to $5M",
      "bandKey": "1m-5m",
      "bandIndex": 0,
      "metric": "netProfit",
      "metricLabel": "Net profit margin",
      "industryAverage": 4,
      "cfosTarget": 10,
      "unit": "percent of revenue",
      "basis": "before taxes",
      "provenance": "derived-to-tie",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Demolition contractors at $1M to $5M average 4% net profit, which on $3,000,000 of revenue is $120,000. The 6 points between that and what the work should return is $180,000 a year, and it is usually where the bank balance stops matching the P and L. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Demolition",
      "tradeKey": "demolition",
      "spmServed": true,
      "revenueBand": "$1M to $5M",
      "bandKey": "1m-5m",
      "bandIndex": 0,
      "metric": "overhead",
      "metricLabel": "Overhead rate",
      "industryAverage": 16,
      "cfosTarget": 15,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Demolition contractors at $1M to $5M average 16% overhead, which on $3,000,000 of revenue is $480,000. The 1 point between that and what the work should return is $30,000 a year, and it is usually cost the business carries that no job was ever asked to pay for. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Demolition",
      "tradeKey": "demolition",
      "spmServed": true,
      "revenueBand": "$5M to $10M",
      "bandKey": "5m-10m",
      "bandIndex": 1,
      "metric": "grossMargin",
      "metricLabel": "Gross margin",
      "industryAverage": 22,
      "cfosTarget": 24,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Demolition contractors at $5M to $10M average 22% gross margin, which on $7,500,000 of revenue is $1,650,000. The 2 points between that and what the work should return is $150,000 a year, and it is usually money the job earned and the bid gave away before a crew mobilized. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Demolition",
      "tradeKey": "demolition",
      "spmServed": true,
      "revenueBand": "$5M to $10M",
      "bandKey": "5m-10m",
      "bandIndex": 1,
      "metric": "netProfit",
      "metricLabel": "Net profit margin",
      "industryAverage": 7,
      "cfosTarget": 10,
      "unit": "percent of revenue",
      "basis": "before taxes",
      "provenance": "derived-to-tie",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Demolition contractors at $5M to $10M average 7% net profit, which on $7,500,000 of revenue is $525,000. The 3 points between that and what the work should return is $225,000 a year, and it is usually where the bank balance stops matching the P and L. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Demolition",
      "tradeKey": "demolition",
      "spmServed": true,
      "revenueBand": "$5M to $10M",
      "bandKey": "5m-10m",
      "bandIndex": 1,
      "metric": "overhead",
      "metricLabel": "Overhead rate",
      "industryAverage": 15,
      "cfosTarget": 14,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Demolition contractors at $5M to $10M average 15% overhead, which on $7,500,000 of revenue is $1,125,000. The 1 point between that and what the work should return is $75,000 a year, and it is usually cost the business carries that no job was ever asked to pay for. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Demolition",
      "tradeKey": "demolition",
      "spmServed": true,
      "revenueBand": "$10M to $25M",
      "bandKey": "10m-25m",
      "bandIndex": 2,
      "metric": "grossMargin",
      "metricLabel": "Gross margin",
      "industryAverage": 23,
      "cfosTarget": 24,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Demolition contractors at $10M to $25M average 23% gross margin, which on $17,500,000 of revenue is $4,025,000. The 1 point between that and what the work should return is $175,000 a year, and it is usually money the job earned and the bid gave away before a crew mobilized. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Demolition",
      "tradeKey": "demolition",
      "spmServed": true,
      "revenueBand": "$10M to $25M",
      "bandKey": "10m-25m",
      "bandIndex": 2,
      "metric": "netProfit",
      "metricLabel": "Net profit margin",
      "industryAverage": 9,
      "cfosTarget": 11,
      "unit": "percent of revenue",
      "basis": "before taxes",
      "provenance": "derived-to-tie",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Demolition contractors at $10M to $25M average 9% net profit, which on $17,500,000 of revenue is $1,575,000. The 2 points between that and what the work should return is $350,000 a year, and it is usually where the bank balance stops matching the P and L. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Demolition",
      "tradeKey": "demolition",
      "spmServed": true,
      "revenueBand": "$10M to $25M",
      "bandKey": "10m-25m",
      "bandIndex": 2,
      "metric": "overhead",
      "metricLabel": "Overhead rate",
      "industryAverage": 14,
      "cfosTarget": 13,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Demolition contractors at $10M to $25M average 14% overhead, which on $17,500,000 of revenue is $2,450,000. The 1 point between that and what the work should return is $175,000 a year, and it is usually cost the business carries that no job was ever asked to pay for. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Drywall",
      "tradeKey": "drywall",
      "spmServed": true,
      "revenueBand": "$1M to $5M",
      "bandKey": "1m-5m",
      "bandIndex": 0,
      "metric": "grossMargin",
      "metricLabel": "Gross margin",
      "industryAverage": 19,
      "cfosTarget": 22,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Drywall contractors at $1M to $5M average 19% gross margin, which on $3,000,000 of revenue is $570,000. The 3 points between that and what the work should return is $90,000 a year, and it is usually money the job earned and the bid gave away before a crew mobilized. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Drywall",
      "tradeKey": "drywall",
      "spmServed": true,
      "revenueBand": "$1M to $5M",
      "bandKey": "1m-5m",
      "bandIndex": 0,
      "metric": "netProfit",
      "metricLabel": "Net profit margin",
      "industryAverage": 6,
      "cfosTarget": 10,
      "unit": "percent of revenue",
      "basis": "before taxes",
      "provenance": "derived-to-tie",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Drywall contractors at $1M to $5M average 6% net profit, which on $3,000,000 of revenue is $180,000. The 4 points between that and what the work should return is $120,000 a year, and it is usually where the bank balance stops matching the P and L. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Drywall",
      "tradeKey": "drywall",
      "spmServed": true,
      "revenueBand": "$1M to $5M",
      "bandKey": "1m-5m",
      "bandIndex": 0,
      "metric": "overhead",
      "metricLabel": "Overhead rate",
      "industryAverage": 13,
      "cfosTarget": 12,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Drywall contractors at $1M to $5M average 13% overhead, which on $3,000,000 of revenue is $390,000. The 1 point between that and what the work should return is $30,000 a year, and it is usually cost the business carries that no job was ever asked to pay for. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Drywall",
      "tradeKey": "drywall",
      "spmServed": true,
      "revenueBand": "$5M to $10M",
      "bandKey": "5m-10m",
      "bandIndex": 1,
      "metric": "grossMargin",
      "metricLabel": "Gross margin",
      "industryAverage": 21,
      "cfosTarget": 21,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Drywall contractors at $5M to $10M average 21% gross margin, which on $7,500,000 of revenue is $1,575,000. That is already where the published target sits, so the work at this size is holding it rather than closing it. The 8 steps that hold it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Drywall",
      "tradeKey": "drywall",
      "spmServed": true,
      "revenueBand": "$5M to $10M",
      "bandKey": "5m-10m",
      "bandIndex": 1,
      "metric": "netProfit",
      "metricLabel": "Net profit margin",
      "industryAverage": 9,
      "cfosTarget": 10,
      "unit": "percent of revenue",
      "basis": "before taxes",
      "provenance": "derived-to-tie",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Drywall contractors at $5M to $10M average 9% net profit, which on $7,500,000 of revenue is $675,000. The 1 point between that and what the work should return is $75,000 a year, and it is usually where the bank balance stops matching the P and L. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Drywall",
      "tradeKey": "drywall",
      "spmServed": true,
      "revenueBand": "$5M to $10M",
      "bandKey": "5m-10m",
      "bandIndex": 1,
      "metric": "overhead",
      "metricLabel": "Overhead rate",
      "industryAverage": 12,
      "cfosTarget": 11,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Drywall contractors at $5M to $10M average 12% overhead, which on $7,500,000 of revenue is $900,000. The 1 point between that and what the work should return is $75,000 a year, and it is usually cost the business carries that no job was ever asked to pay for. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Drywall",
      "tradeKey": "drywall",
      "spmServed": true,
      "revenueBand": "$10M to $25M",
      "bandKey": "10m-25m",
      "bandIndex": 2,
      "metric": "grossMargin",
      "metricLabel": "Gross margin",
      "industryAverage": 22,
      "cfosTarget": 22,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Drywall contractors at $10M to $25M average 22% gross margin, which on $17,500,000 of revenue is $3,850,000. That is already where the published target sits, so the work at this size is holding it rather than closing it. The 8 steps that hold it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Drywall",
      "tradeKey": "drywall",
      "spmServed": true,
      "revenueBand": "$10M to $25M",
      "bandKey": "10m-25m",
      "bandIndex": 2,
      "metric": "netProfit",
      "metricLabel": "Net profit margin",
      "industryAverage": 11,
      "cfosTarget": 12,
      "unit": "percent of revenue",
      "basis": "before taxes",
      "provenance": "derived-to-tie",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Drywall contractors at $10M to $25M average 11% net profit, which on $17,500,000 of revenue is $1,925,000. The 1 point between that and what the work should return is $175,000 a year, and it is usually where the bank balance stops matching the P and L. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Drywall",
      "tradeKey": "drywall",
      "spmServed": true,
      "revenueBand": "$10M to $25M",
      "bandKey": "10m-25m",
      "bandIndex": 2,
      "metric": "overhead",
      "metricLabel": "Overhead rate",
      "industryAverage": 11,
      "cfosTarget": 10,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Drywall contractors at $10M to $25M average 11% overhead, which on $17,500,000 of revenue is $1,925,000. The 1 point between that and what the work should return is $175,000 a year, and it is usually cost the business carries that no job was ever asked to pay for. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "EIFS and Stucco",
      "tradeKey": "eifs-stucco",
      "spmServed": true,
      "revenueBand": "$1M to $5M",
      "bandKey": "1m-5m",
      "bandIndex": 0,
      "metric": "grossMargin",
      "metricLabel": "Gross margin",
      "industryAverage": 23,
      "cfosTarget": 24,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "EIFS and Stucco contractors at $1M to $5M average 23% gross margin, which on $3,000,000 of revenue is $690,000. The 1 point between that and what the work should return is $30,000 a year, and it is usually money the job earned and the bid gave away before a crew mobilized. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "EIFS and Stucco",
      "tradeKey": "eifs-stucco",
      "spmServed": true,
      "revenueBand": "$1M to $5M",
      "bandKey": "1m-5m",
      "bandIndex": 0,
      "metric": "netProfit",
      "metricLabel": "Net profit margin",
      "industryAverage": 8,
      "cfosTarget": 10,
      "unit": "percent of revenue",
      "basis": "before taxes",
      "provenance": "derived-to-tie",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "EIFS and Stucco contractors at $1M to $5M average 8% net profit, which on $3,000,000 of revenue is $240,000. The 2 points between that and what the work should return is $60,000 a year, and it is usually where the bank balance stops matching the P and L. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "EIFS and Stucco",
      "tradeKey": "eifs-stucco",
      "spmServed": true,
      "revenueBand": "$1M to $5M",
      "bandKey": "1m-5m",
      "bandIndex": 0,
      "metric": "overhead",
      "metricLabel": "Overhead rate",
      "industryAverage": 15,
      "cfosTarget": 14,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "EIFS and Stucco contractors at $1M to $5M average 15% overhead, which on $3,000,000 of revenue is $450,000. The 1 point between that and what the work should return is $30,000 a year, and it is usually cost the business carries that no job was ever asked to pay for. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "EIFS and Stucco",
      "tradeKey": "eifs-stucco",
      "spmServed": true,
      "revenueBand": "$5M to $10M",
      "bandKey": "5m-10m",
      "bandIndex": 1,
      "metric": "grossMargin",
      "metricLabel": "Gross margin",
      "industryAverage": 24,
      "cfosTarget": 24,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "EIFS and Stucco contractors at $5M to $10M average 24% gross margin, which on $7,500,000 of revenue is $1,800,000. That is already where the published target sits, so the work at this size is holding it rather than closing it. The 8 steps that hold it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "EIFS and Stucco",
      "tradeKey": "eifs-stucco",
      "spmServed": true,
      "revenueBand": "$5M to $10M",
      "bandKey": "5m-10m",
      "bandIndex": 1,
      "metric": "netProfit",
      "metricLabel": "Net profit margin",
      "industryAverage": 10,
      "cfosTarget": 11,
      "unit": "percent of revenue",
      "basis": "before taxes",
      "provenance": "derived-to-tie",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "EIFS and Stucco contractors at $5M to $10M average 10% net profit, which on $7,500,000 of revenue is $750,000. The 1 point between that and what the work should return is $75,000 a year, and it is usually where the bank balance stops matching the P and L. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "EIFS and Stucco",
      "tradeKey": "eifs-stucco",
      "spmServed": true,
      "revenueBand": "$5M to $10M",
      "bandKey": "5m-10m",
      "bandIndex": 1,
      "metric": "overhead",
      "metricLabel": "Overhead rate",
      "industryAverage": 14,
      "cfosTarget": 13,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "EIFS and Stucco contractors at $5M to $10M average 14% overhead, which on $7,500,000 of revenue is $1,050,000. The 1 point between that and what the work should return is $75,000 a year, and it is usually cost the business carries that no job was ever asked to pay for. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "EIFS and Stucco",
      "tradeKey": "eifs-stucco",
      "spmServed": true,
      "revenueBand": "$10M to $25M",
      "bandKey": "10m-25m",
      "bandIndex": 2,
      "metric": "grossMargin",
      "metricLabel": "Gross margin",
      "industryAverage": 25,
      "cfosTarget": 25,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "EIFS and Stucco contractors at $10M to $25M average 25% gross margin, which on $17,500,000 of revenue is $4,375,000. That is already where the published target sits, so the work at this size is holding it rather than closing it. The 8 steps that hold it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "EIFS and Stucco",
      "tradeKey": "eifs-stucco",
      "spmServed": true,
      "revenueBand": "$10M to $25M",
      "bandKey": "10m-25m",
      "bandIndex": 2,
      "metric": "netProfit",
      "metricLabel": "Net profit margin",
      "industryAverage": 12,
      "cfosTarget": 13,
      "unit": "percent of revenue",
      "basis": "before taxes",
      "provenance": "derived-to-tie",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "EIFS and Stucco contractors at $10M to $25M average 12% net profit, which on $17,500,000 of revenue is $2,100,000. The 1 point between that and what the work should return is $175,000 a year, and it is usually where the bank balance stops matching the P and L. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "EIFS and Stucco",
      "tradeKey": "eifs-stucco",
      "spmServed": true,
      "revenueBand": "$10M to $25M",
      "bandKey": "10m-25m",
      "bandIndex": 2,
      "metric": "overhead",
      "metricLabel": "Overhead rate",
      "industryAverage": 13,
      "cfosTarget": 12,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "EIFS and Stucco contractors at $10M to $25M average 13% overhead, which on $17,500,000 of revenue is $2,275,000. The 1 point between that and what the work should return is $175,000 a year, and it is usually cost the business carries that no job was ever asked to pay for. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Electrical",
      "tradeKey": "electrical",
      "spmServed": true,
      "revenueBand": "$1M to $5M",
      "bandKey": "1m-5m",
      "bandIndex": 0,
      "metric": "grossMargin",
      "metricLabel": "Gross margin",
      "industryAverage": 25,
      "cfosTarget": 26,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Electrical contractors at $1M to $5M average 25% gross margin, which on $3,000,000 of revenue is $750,000. The 1 point between that and what the work should return is $30,000 a year, and it is usually money the job earned and the bid gave away before a crew mobilized. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Electrical",
      "tradeKey": "electrical",
      "spmServed": true,
      "revenueBand": "$1M to $5M",
      "bandKey": "1m-5m",
      "bandIndex": 0,
      "metric": "netProfit",
      "metricLabel": "Net profit margin",
      "industryAverage": 9,
      "cfosTarget": 11,
      "unit": "percent of revenue",
      "basis": "before taxes",
      "provenance": "derived-to-tie",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Electrical contractors at $1M to $5M average 9% net profit, which on $3,000,000 of revenue is $270,000. The 2 points between that and what the work should return is $60,000 a year, and it is usually where the bank balance stops matching the P and L. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Electrical",
      "tradeKey": "electrical",
      "spmServed": true,
      "revenueBand": "$1M to $5M",
      "bandKey": "1m-5m",
      "bandIndex": 0,
      "metric": "overhead",
      "metricLabel": "Overhead rate",
      "industryAverage": 16,
      "cfosTarget": 15,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Electrical contractors at $1M to $5M average 16% overhead, which on $3,000,000 of revenue is $480,000. The 1 point between that and what the work should return is $30,000 a year, and it is usually cost the business carries that no job was ever asked to pay for. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Electrical",
      "tradeKey": "electrical",
      "spmServed": true,
      "revenueBand": "$5M to $10M",
      "bandKey": "5m-10m",
      "bandIndex": 1,
      "metric": "grossMargin",
      "metricLabel": "Gross margin",
      "industryAverage": 27,
      "cfosTarget": 27,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Electrical contractors at $5M to $10M average 27% gross margin, which on $7,500,000 of revenue is $2,025,000. That is already where the published target sits, so the work at this size is holding it rather than closing it. The 8 steps that hold it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Electrical",
      "tradeKey": "electrical",
      "spmServed": true,
      "revenueBand": "$5M to $10M",
      "bandKey": "5m-10m",
      "bandIndex": 1,
      "metric": "netProfit",
      "metricLabel": "Net profit margin",
      "industryAverage": 12,
      "cfosTarget": 13,
      "unit": "percent of revenue",
      "basis": "before taxes",
      "provenance": "derived-to-tie",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Electrical contractors at $5M to $10M average 12% net profit, which on $7,500,000 of revenue is $900,000. The 1 point between that and what the work should return is $75,000 a year, and it is usually where the bank balance stops matching the P and L. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Electrical",
      "tradeKey": "electrical",
      "spmServed": true,
      "revenueBand": "$5M to $10M",
      "bandKey": "5m-10m",
      "bandIndex": 1,
      "metric": "overhead",
      "metricLabel": "Overhead rate",
      "industryAverage": 15,
      "cfosTarget": 14,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Electrical contractors at $5M to $10M average 15% overhead, which on $7,500,000 of revenue is $1,125,000. The 1 point between that and what the work should return is $75,000 a year, and it is usually cost the business carries that no job was ever asked to pay for. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Electrical",
      "tradeKey": "electrical",
      "spmServed": true,
      "revenueBand": "$10M to $25M",
      "bandKey": "10m-25m",
      "bandIndex": 2,
      "metric": "grossMargin",
      "metricLabel": "Gross margin",
      "industryAverage": 28,
      "cfosTarget": 28,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Electrical contractors at $10M to $25M average 28% gross margin, which on $17,500,000 of revenue is $4,900,000. That is already where the published target sits, so the work at this size is holding it rather than closing it. The 8 steps that hold it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Electrical",
      "tradeKey": "electrical",
      "spmServed": true,
      "revenueBand": "$10M to $25M",
      "bandKey": "10m-25m",
      "bandIndex": 2,
      "metric": "netProfit",
      "metricLabel": "Net profit margin",
      "industryAverage": 14,
      "cfosTarget": 15,
      "unit": "percent of revenue",
      "basis": "before taxes",
      "provenance": "derived-to-tie",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Electrical contractors at $10M to $25M average 14% net profit, which on $17,500,000 of revenue is $2,450,000. The 1 point between that and what the work should return is $175,000 a year, and it is usually where the bank balance stops matching the P and L. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Electrical",
      "tradeKey": "electrical",
      "spmServed": true,
      "revenueBand": "$10M to $25M",
      "bandKey": "10m-25m",
      "bandIndex": 2,
      "metric": "overhead",
      "metricLabel": "Overhead rate",
      "industryAverage": 14,
      "cfosTarget": 13,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Electrical contractors at $10M to $25M average 14% overhead, which on $17,500,000 of revenue is $2,450,000. The 1 point between that and what the work should return is $175,000 a year, and it is usually cost the business carries that no job was ever asked to pay for. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Elevator",
      "tradeKey": "elevator",
      "spmServed": true,
      "revenueBand": "$1M to $5M",
      "bandKey": "1m-5m",
      "bandIndex": 0,
      "metric": "grossMargin",
      "metricLabel": "Gross margin",
      "industryAverage": 27,
      "cfosTarget": 29,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Elevator contractors at $1M to $5M average 27% gross margin, which on $3,000,000 of revenue is $810,000. The 2 points between that and what the work should return is $60,000 a year, and it is usually money the job earned and the bid gave away before a crew mobilized. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Elevator",
      "tradeKey": "elevator",
      "spmServed": true,
      "revenueBand": "$1M to $5M",
      "bandKey": "1m-5m",
      "bandIndex": 0,
      "metric": "netProfit",
      "metricLabel": "Net profit margin",
      "industryAverage": 9,
      "cfosTarget": 12,
      "unit": "percent of revenue",
      "basis": "before taxes",
      "provenance": "derived-to-tie",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Elevator contractors at $1M to $5M average 9% net profit, which on $3,000,000 of revenue is $270,000. The 3 points between that and what the work should return is $90,000 a year, and it is usually where the bank balance stops matching the P and L. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Elevator",
      "tradeKey": "elevator",
      "spmServed": true,
      "revenueBand": "$1M to $5M",
      "bandKey": "1m-5m",
      "bandIndex": 0,
      "metric": "overhead",
      "metricLabel": "Overhead rate",
      "industryAverage": 18,
      "cfosTarget": 17,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Elevator contractors at $1M to $5M average 18% overhead, which on $3,000,000 of revenue is $540,000. The 1 point between that and what the work should return is $30,000 a year, and it is usually cost the business carries that no job was ever asked to pay for. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Elevator",
      "tradeKey": "elevator",
      "spmServed": true,
      "revenueBand": "$5M to $10M",
      "bandKey": "5m-10m",
      "bandIndex": 1,
      "metric": "grossMargin",
      "metricLabel": "Gross margin",
      "industryAverage": 28,
      "cfosTarget": 29,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Elevator contractors at $5M to $10M average 28% gross margin, which on $7,500,000 of revenue is $2,100,000. The 1 point between that and what the work should return is $75,000 a year, and it is usually money the job earned and the bid gave away before a crew mobilized. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Elevator",
      "tradeKey": "elevator",
      "spmServed": true,
      "revenueBand": "$5M to $10M",
      "bandKey": "5m-10m",
      "bandIndex": 1,
      "metric": "netProfit",
      "metricLabel": "Net profit margin",
      "industryAverage": 11,
      "cfosTarget": 13,
      "unit": "percent of revenue",
      "basis": "before taxes",
      "provenance": "derived-to-tie",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Elevator contractors at $5M to $10M average 11% net profit, which on $7,500,000 of revenue is $825,000. The 2 points between that and what the work should return is $150,000 a year, and it is usually where the bank balance stops matching the P and L. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Elevator",
      "tradeKey": "elevator",
      "spmServed": true,
      "revenueBand": "$5M to $10M",
      "bandKey": "5m-10m",
      "bandIndex": 1,
      "metric": "overhead",
      "metricLabel": "Overhead rate",
      "industryAverage": 17,
      "cfosTarget": 16,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Elevator contractors at $5M to $10M average 17% overhead, which on $7,500,000 of revenue is $1,275,000. The 1 point between that and what the work should return is $75,000 a year, and it is usually cost the business carries that no job was ever asked to pay for. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Elevator",
      "tradeKey": "elevator",
      "spmServed": true,
      "revenueBand": "$10M to $25M",
      "bandKey": "10m-25m",
      "bandIndex": 2,
      "metric": "grossMargin",
      "metricLabel": "Gross margin",
      "industryAverage": 29,
      "cfosTarget": 29,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Elevator contractors at $10M to $25M average 29% gross margin, which on $17,500,000 of revenue is $5,075,000. That is already where the published target sits, so the work at this size is holding it rather than closing it. The 8 steps that hold it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Elevator",
      "tradeKey": "elevator",
      "spmServed": true,
      "revenueBand": "$10M to $25M",
      "bandKey": "10m-25m",
      "bandIndex": 2,
      "metric": "netProfit",
      "metricLabel": "Net profit margin",
      "industryAverage": 13,
      "cfosTarget": 14,
      "unit": "percent of revenue",
      "basis": "before taxes",
      "provenance": "derived-to-tie",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Elevator contractors at $10M to $25M average 13% net profit, which on $17,500,000 of revenue is $2,275,000. The 1 point between that and what the work should return is $175,000 a year, and it is usually where the bank balance stops matching the P and L. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Elevator",
      "tradeKey": "elevator",
      "spmServed": true,
      "revenueBand": "$10M to $25M",
      "bandKey": "10m-25m",
      "bandIndex": 2,
      "metric": "overhead",
      "metricLabel": "Overhead rate",
      "industryAverage": 16,
      "cfosTarget": 15,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Elevator contractors at $10M to $25M average 16% overhead, which on $17,500,000 of revenue is $2,800,000. The 1 point between that and what the work should return is $175,000 a year, and it is usually cost the business carries that no job was ever asked to pay for. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Environmental Remediation",
      "tradeKey": "environmental-remediation",
      "spmServed": true,
      "revenueBand": "$1M to $5M",
      "bandKey": "1m-5m",
      "bandIndex": 0,
      "metric": "grossMargin",
      "metricLabel": "Gross margin",
      "industryAverage": 23,
      "cfosTarget": 25,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "derived-from-comparable",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Environmental Remediation contractors at $1M to $5M average 23% gross margin, which on $3,000,000 of revenue is $690,000. The 2 points between that and what the work should return is $60,000 a year, and it is usually money the job earned and the bid gave away before a crew mobilized. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Environmental Remediation",
      "tradeKey": "environmental-remediation",
      "spmServed": true,
      "revenueBand": "$1M to $5M",
      "bandKey": "1m-5m",
      "bandIndex": 0,
      "metric": "netProfit",
      "metricLabel": "Net profit margin",
      "industryAverage": 7,
      "cfosTarget": 10,
      "unit": "percent of revenue",
      "basis": "before taxes",
      "provenance": "derived-to-tie",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Environmental Remediation contractors at $1M to $5M average 7% net profit, which on $3,000,000 of revenue is $210,000. The 3 points between that and what the work should return is $90,000 a year, and it is usually where the bank balance stops matching the P and L. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Environmental Remediation",
      "tradeKey": "environmental-remediation",
      "spmServed": true,
      "revenueBand": "$1M to $5M",
      "bandKey": "1m-5m",
      "bandIndex": 0,
      "metric": "overhead",
      "metricLabel": "Overhead rate",
      "industryAverage": 16,
      "cfosTarget": 15,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "derived-from-comparable",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Environmental Remediation contractors at $1M to $5M average 16% overhead, which on $3,000,000 of revenue is $480,000. The 1 point between that and what the work should return is $30,000 a year, and it is usually cost the business carries that no job was ever asked to pay for. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Environmental Remediation",
      "tradeKey": "environmental-remediation",
      "spmServed": true,
      "revenueBand": "$5M to $10M",
      "bandKey": "5m-10m",
      "bandIndex": 1,
      "metric": "grossMargin",
      "metricLabel": "Gross margin",
      "industryAverage": 24,
      "cfosTarget": 25,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "derived-from-comparable",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Environmental Remediation contractors at $5M to $10M average 24% gross margin, which on $7,500,000 of revenue is $1,800,000. The 1 point between that and what the work should return is $75,000 a year, and it is usually money the job earned and the bid gave away before a crew mobilized. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Environmental Remediation",
      "tradeKey": "environmental-remediation",
      "spmServed": true,
      "revenueBand": "$5M to $10M",
      "bandKey": "5m-10m",
      "bandIndex": 1,
      "metric": "netProfit",
      "metricLabel": "Net profit margin",
      "industryAverage": 9,
      "cfosTarget": 11,
      "unit": "percent of revenue",
      "basis": "before taxes",
      "provenance": "derived-to-tie",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Environmental Remediation contractors at $5M to $10M average 9% net profit, which on $7,500,000 of revenue is $675,000. The 2 points between that and what the work should return is $150,000 a year, and it is usually where the bank balance stops matching the P and L. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Environmental Remediation",
      "tradeKey": "environmental-remediation",
      "spmServed": true,
      "revenueBand": "$5M to $10M",
      "bandKey": "5m-10m",
      "bandIndex": 1,
      "metric": "overhead",
      "metricLabel": "Overhead rate",
      "industryAverage": 15,
      "cfosTarget": 14,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "derived-from-comparable",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Environmental Remediation contractors at $5M to $10M average 15% overhead, which on $7,500,000 of revenue is $1,125,000. The 1 point between that and what the work should return is $75,000 a year, and it is usually cost the business carries that no job was ever asked to pay for. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Environmental Remediation",
      "tradeKey": "environmental-remediation",
      "spmServed": true,
      "revenueBand": "$10M to $25M",
      "bandKey": "10m-25m",
      "bandIndex": 2,
      "metric": "grossMargin",
      "metricLabel": "Gross margin",
      "industryAverage": 26,
      "cfosTarget": 26,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "derived-from-comparable",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Environmental Remediation contractors at $10M to $25M average 26% gross margin, which on $17,500,000 of revenue is $4,550,000. That is already where the published target sits, so the work at this size is holding it rather than closing it. The 8 steps that hold it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Environmental Remediation",
      "tradeKey": "environmental-remediation",
      "spmServed": true,
      "revenueBand": "$10M to $25M",
      "bandKey": "10m-25m",
      "bandIndex": 2,
      "metric": "netProfit",
      "metricLabel": "Net profit margin",
      "industryAverage": 12,
      "cfosTarget": 13,
      "unit": "percent of revenue",
      "basis": "before taxes",
      "provenance": "derived-to-tie",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Environmental Remediation contractors at $10M to $25M average 12% net profit, which on $17,500,000 of revenue is $2,100,000. The 1 point between that and what the work should return is $175,000 a year, and it is usually where the bank balance stops matching the P and L. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Environmental Remediation",
      "tradeKey": "environmental-remediation",
      "spmServed": true,
      "revenueBand": "$10M to $25M",
      "bandKey": "10m-25m",
      "bandIndex": 2,
      "metric": "overhead",
      "metricLabel": "Overhead rate",
      "industryAverage": 14,
      "cfosTarget": 13,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "derived-from-comparable",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Environmental Remediation contractors at $10M to $25M average 14% overhead, which on $17,500,000 of revenue is $2,450,000. The 1 point between that and what the work should return is $175,000 a year, and it is usually cost the business carries that no job was ever asked to pay for. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Excavation",
      "tradeKey": "excavation",
      "spmServed": true,
      "revenueBand": "$1M to $5M",
      "bandKey": "1m-5m",
      "bandIndex": 0,
      "metric": "grossMargin",
      "metricLabel": "Gross margin",
      "industryAverage": 21,
      "cfosTarget": 23,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Excavation contractors at $1M to $5M average 21% gross margin, which on $3,000,000 of revenue is $630,000. The 2 points between that and what the work should return is $60,000 a year, and it is usually money the job earned and the bid gave away before a crew mobilized. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Excavation",
      "tradeKey": "excavation",
      "spmServed": true,
      "revenueBand": "$1M to $5M",
      "bandKey": "1m-5m",
      "bandIndex": 0,
      "metric": "netProfit",
      "metricLabel": "Net profit margin",
      "industryAverage": 7,
      "cfosTarget": 10,
      "unit": "percent of revenue",
      "basis": "before taxes",
      "provenance": "derived-to-tie",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Excavation contractors at $1M to $5M average 7% net profit, which on $3,000,000 of revenue is $210,000. The 3 points between that and what the work should return is $90,000 a year, and it is usually where the bank balance stops matching the P and L. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Excavation",
      "tradeKey": "excavation",
      "spmServed": true,
      "revenueBand": "$1M to $5M",
      "bandKey": "1m-5m",
      "bandIndex": 0,
      "metric": "overhead",
      "metricLabel": "Overhead rate",
      "industryAverage": 14,
      "cfosTarget": 13,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Excavation contractors at $1M to $5M average 14% overhead, which on $3,000,000 of revenue is $420,000. The 1 point between that and what the work should return is $30,000 a year, and it is usually cost the business carries that no job was ever asked to pay for. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Excavation",
      "tradeKey": "excavation",
      "spmServed": true,
      "revenueBand": "$5M to $10M",
      "bandKey": "5m-10m",
      "bandIndex": 1,
      "metric": "grossMargin",
      "metricLabel": "Gross margin",
      "industryAverage": 23,
      "cfosTarget": 23,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Excavation contractors at $5M to $10M average 23% gross margin, which on $7,500,000 of revenue is $1,725,000. That is already where the published target sits, so the work at this size is holding it rather than closing it. The 8 steps that hold it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Excavation",
      "tradeKey": "excavation",
      "spmServed": true,
      "revenueBand": "$5M to $10M",
      "bandKey": "5m-10m",
      "bandIndex": 1,
      "metric": "netProfit",
      "metricLabel": "Net profit margin",
      "industryAverage": 10,
      "cfosTarget": 11,
      "unit": "percent of revenue",
      "basis": "before taxes",
      "provenance": "derived-to-tie",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Excavation contractors at $5M to $10M average 10% net profit, which on $7,500,000 of revenue is $750,000. The 1 point between that and what the work should return is $75,000 a year, and it is usually where the bank balance stops matching the P and L. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Excavation",
      "tradeKey": "excavation",
      "spmServed": true,
      "revenueBand": "$5M to $10M",
      "bandKey": "5m-10m",
      "bandIndex": 1,
      "metric": "overhead",
      "metricLabel": "Overhead rate",
      "industryAverage": 13,
      "cfosTarget": 12,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Excavation contractors at $5M to $10M average 13% overhead, which on $7,500,000 of revenue is $975,000. The 1 point between that and what the work should return is $75,000 a year, and it is usually cost the business carries that no job was ever asked to pay for. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Excavation",
      "tradeKey": "excavation",
      "spmServed": true,
      "revenueBand": "$10M to $25M",
      "bandKey": "10m-25m",
      "bandIndex": 2,
      "metric": "grossMargin",
      "metricLabel": "Gross margin",
      "industryAverage": 24,
      "cfosTarget": 24,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Excavation contractors at $10M to $25M average 24% gross margin, which on $17,500,000 of revenue is $4,200,000. That is already where the published target sits, so the work at this size is holding it rather than closing it. The 8 steps that hold it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Excavation",
      "tradeKey": "excavation",
      "spmServed": true,
      "revenueBand": "$10M to $25M",
      "bandKey": "10m-25m",
      "bandIndex": 2,
      "metric": "netProfit",
      "metricLabel": "Net profit margin",
      "industryAverage": 12,
      "cfosTarget": 13,
      "unit": "percent of revenue",
      "basis": "before taxes",
      "provenance": "derived-to-tie",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Excavation contractors at $10M to $25M average 12% net profit, which on $17,500,000 of revenue is $2,100,000. The 1 point between that and what the work should return is $175,000 a year, and it is usually where the bank balance stops matching the P and L. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Excavation",
      "tradeKey": "excavation",
      "spmServed": true,
      "revenueBand": "$10M to $25M",
      "bandKey": "10m-25m",
      "bandIndex": 2,
      "metric": "overhead",
      "metricLabel": "Overhead rate",
      "industryAverage": 12,
      "cfosTarget": 11,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Excavation contractors at $10M to $25M average 12% overhead, which on $17,500,000 of revenue is $2,100,000. The 1 point between that and what the work should return is $175,000 a year, and it is usually cost the business carries that no job was ever asked to pay for. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Fiber",
      "tradeKey": "fiber",
      "spmServed": true,
      "revenueBand": "$1M to $5M",
      "bandKey": "1m-5m",
      "bandIndex": 0,
      "metric": "grossMargin",
      "metricLabel": "Gross margin",
      "industryAverage": 22,
      "cfosTarget": 24,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Fiber contractors at $1M to $5M average 22% gross margin, which on $3,000,000 of revenue is $660,000. The 2 points between that and what the work should return is $60,000 a year, and it is usually money the job earned and the bid gave away before a crew mobilized. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Fiber",
      "tradeKey": "fiber",
      "spmServed": true,
      "revenueBand": "$1M to $5M",
      "bandKey": "1m-5m",
      "bandIndex": 0,
      "metric": "netProfit",
      "metricLabel": "Net profit margin",
      "industryAverage": 7,
      "cfosTarget": 10,
      "unit": "percent of revenue",
      "basis": "before taxes",
      "provenance": "derived-to-tie",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Fiber contractors at $1M to $5M average 7% net profit, which on $3,000,000 of revenue is $210,000. The 3 points between that and what the work should return is $90,000 a year, and it is usually where the bank balance stops matching the P and L. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Fiber",
      "tradeKey": "fiber",
      "spmServed": true,
      "revenueBand": "$1M to $5M",
      "bandKey": "1m-5m",
      "bandIndex": 0,
      "metric": "overhead",
      "metricLabel": "Overhead rate",
      "industryAverage": 15,
      "cfosTarget": 14,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Fiber contractors at $1M to $5M average 15% overhead, which on $3,000,000 of revenue is $450,000. The 1 point between that and what the work should return is $30,000 a year, and it is usually cost the business carries that no job was ever asked to pay for. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Fiber",
      "tradeKey": "fiber",
      "spmServed": true,
      "revenueBand": "$5M to $10M",
      "bandKey": "5m-10m",
      "bandIndex": 1,
      "metric": "grossMargin",
      "metricLabel": "Gross margin",
      "industryAverage": 23,
      "cfosTarget": 23.5,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Fiber contractors at $5M to $10M average 23% gross margin, which on $7,500,000 of revenue is $1,725,000. The 0.5 points between that and what the work should return is $37,500 a year, and it is usually money the job earned and the bid gave away before a crew mobilized. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Fiber",
      "tradeKey": "fiber",
      "spmServed": true,
      "revenueBand": "$5M to $10M",
      "bandKey": "5m-10m",
      "bandIndex": 1,
      "metric": "netProfit",
      "metricLabel": "Net profit margin",
      "industryAverage": 9,
      "cfosTarget": 10.5,
      "unit": "percent of revenue",
      "basis": "before taxes",
      "provenance": "derived-to-tie",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Fiber contractors at $5M to $10M average 9% net profit, which on $7,500,000 of revenue is $675,000. The 1.5 points between that and what the work should return is $112,500 a year, and it is usually where the bank balance stops matching the P and L. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Fiber",
      "tradeKey": "fiber",
      "spmServed": true,
      "revenueBand": "$5M to $10M",
      "bandKey": "5m-10m",
      "bandIndex": 1,
      "metric": "overhead",
      "metricLabel": "Overhead rate",
      "industryAverage": 14,
      "cfosTarget": 13,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Fiber contractors at $5M to $10M average 14% overhead, which on $7,500,000 of revenue is $1,050,000. The 1 point between that and what the work should return is $75,000 a year, and it is usually cost the business carries that no job was ever asked to pay for. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Fiber",
      "tradeKey": "fiber",
      "spmServed": true,
      "revenueBand": "$10M to $25M",
      "bandKey": "10m-25m",
      "bandIndex": 2,
      "metric": "grossMargin",
      "metricLabel": "Gross margin",
      "industryAverage": 24,
      "cfosTarget": 24,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Fiber contractors at $10M to $25M average 24% gross margin, which on $17,500,000 of revenue is $4,200,000. That is already where the published target sits, so the work at this size is holding it rather than closing it. The 8 steps that hold it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Fiber",
      "tradeKey": "fiber",
      "spmServed": true,
      "revenueBand": "$10M to $25M",
      "bandKey": "10m-25m",
      "bandIndex": 2,
      "metric": "netProfit",
      "metricLabel": "Net profit margin",
      "industryAverage": 11,
      "cfosTarget": 12,
      "unit": "percent of revenue",
      "basis": "before taxes",
      "provenance": "derived-to-tie",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Fiber contractors at $10M to $25M average 11% net profit, which on $17,500,000 of revenue is $1,925,000. The 1 point between that and what the work should return is $175,000 a year, and it is usually where the bank balance stops matching the P and L. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Fiber",
      "tradeKey": "fiber",
      "spmServed": true,
      "revenueBand": "$10M to $25M",
      "bandKey": "10m-25m",
      "bandIndex": 2,
      "metric": "overhead",
      "metricLabel": "Overhead rate",
      "industryAverage": 13,
      "cfosTarget": 12,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Fiber contractors at $10M to $25M average 13% overhead, which on $17,500,000 of revenue is $2,275,000. The 1 point between that and what the work should return is $175,000 a year, and it is usually cost the business carries that no job was ever asked to pay for. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Fire Alarm",
      "tradeKey": "fire-alarm",
      "spmServed": true,
      "revenueBand": "$1M to $5M",
      "bandKey": "1m-5m",
      "bandIndex": 0,
      "metric": "grossMargin",
      "metricLabel": "Gross margin",
      "industryAverage": 24,
      "cfosTarget": 26,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Fire Alarm contractors at $1M to $5M average 24% gross margin, which on $3,000,000 of revenue is $720,000. The 2 points between that and what the work should return is $60,000 a year, and it is usually money the job earned and the bid gave away before a crew mobilized. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Fire Alarm",
      "tradeKey": "fire-alarm",
      "spmServed": true,
      "revenueBand": "$1M to $5M",
      "bandKey": "1m-5m",
      "bandIndex": 0,
      "metric": "netProfit",
      "metricLabel": "Net profit margin",
      "industryAverage": 8,
      "cfosTarget": 11,
      "unit": "percent of revenue",
      "basis": "before taxes",
      "provenance": "derived-to-tie",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Fire Alarm contractors at $1M to $5M average 8% net profit, which on $3,000,000 of revenue is $240,000. The 3 points between that and what the work should return is $90,000 a year, and it is usually where the bank balance stops matching the P and L. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Fire Alarm",
      "tradeKey": "fire-alarm",
      "spmServed": true,
      "revenueBand": "$1M to $5M",
      "bandKey": "1m-5m",
      "bandIndex": 0,
      "metric": "overhead",
      "metricLabel": "Overhead rate",
      "industryAverage": 16,
      "cfosTarget": 15,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Fire Alarm contractors at $1M to $5M average 16% overhead, which on $3,000,000 of revenue is $480,000. The 1 point between that and what the work should return is $30,000 a year, and it is usually cost the business carries that no job was ever asked to pay for. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Fire Alarm",
      "tradeKey": "fire-alarm",
      "spmServed": true,
      "revenueBand": "$5M to $10M",
      "bandKey": "5m-10m",
      "bandIndex": 1,
      "metric": "grossMargin",
      "metricLabel": "Gross margin",
      "industryAverage": 25,
      "cfosTarget": 26,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Fire Alarm contractors at $5M to $10M average 25% gross margin, which on $7,500,000 of revenue is $1,875,000. The 1 point between that and what the work should return is $75,000 a year, and it is usually money the job earned and the bid gave away before a crew mobilized. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Fire Alarm",
      "tradeKey": "fire-alarm",
      "spmServed": true,
      "revenueBand": "$5M to $10M",
      "bandKey": "5m-10m",
      "bandIndex": 1,
      "metric": "netProfit",
      "metricLabel": "Net profit margin",
      "industryAverage": 10,
      "cfosTarget": 12,
      "unit": "percent of revenue",
      "basis": "before taxes",
      "provenance": "derived-to-tie",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Fire Alarm contractors at $5M to $10M average 10% net profit, which on $7,500,000 of revenue is $750,000. The 2 points between that and what the work should return is $150,000 a year, and it is usually where the bank balance stops matching the P and L. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Fire Alarm",
      "tradeKey": "fire-alarm",
      "spmServed": true,
      "revenueBand": "$5M to $10M",
      "bandKey": "5m-10m",
      "bandIndex": 1,
      "metric": "overhead",
      "metricLabel": "Overhead rate",
      "industryAverage": 15,
      "cfosTarget": 14,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Fire Alarm contractors at $5M to $10M average 15% overhead, which on $7,500,000 of revenue is $1,125,000. The 1 point between that and what the work should return is $75,000 a year, and it is usually cost the business carries that no job was ever asked to pay for. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Fire Alarm",
      "tradeKey": "fire-alarm",
      "spmServed": true,
      "revenueBand": "$10M to $25M",
      "bandKey": "10m-25m",
      "bandIndex": 2,
      "metric": "grossMargin",
      "metricLabel": "Gross margin",
      "industryAverage": 26,
      "cfosTarget": 26,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Fire Alarm contractors at $10M to $25M average 26% gross margin, which on $17,500,000 of revenue is $4,550,000. That is already where the published target sits, so the work at this size is holding it rather than closing it. The 8 steps that hold it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Fire Alarm",
      "tradeKey": "fire-alarm",
      "spmServed": true,
      "revenueBand": "$10M to $25M",
      "bandKey": "10m-25m",
      "bandIndex": 2,
      "metric": "netProfit",
      "metricLabel": "Net profit margin",
      "industryAverage": 12,
      "cfosTarget": 13,
      "unit": "percent of revenue",
      "basis": "before taxes",
      "provenance": "derived-to-tie",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Fire Alarm contractors at $10M to $25M average 12% net profit, which on $17,500,000 of revenue is $2,100,000. The 1 point between that and what the work should return is $175,000 a year, and it is usually where the bank balance stops matching the P and L. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Fire Alarm",
      "tradeKey": "fire-alarm",
      "spmServed": true,
      "revenueBand": "$10M to $25M",
      "bandKey": "10m-25m",
      "bandIndex": 2,
      "metric": "overhead",
      "metricLabel": "Overhead rate",
      "industryAverage": 14,
      "cfosTarget": 13,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Fire Alarm contractors at $10M to $25M average 14% overhead, which on $17,500,000 of revenue is $2,450,000. The 1 point between that and what the work should return is $175,000 a year, and it is usually cost the business carries that no job was ever asked to pay for. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Fire Protection",
      "tradeKey": "fire-protection",
      "spmServed": true,
      "revenueBand": "$1M to $5M",
      "bandKey": "1m-5m",
      "bandIndex": 0,
      "metric": "grossMargin",
      "metricLabel": "Gross margin",
      "industryAverage": 23,
      "cfosTarget": 25,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Fire Protection contractors at $1M to $5M average 23% gross margin, which on $3,000,000 of revenue is $690,000. The 2 points between that and what the work should return is $60,000 a year, and it is usually money the job earned and the bid gave away before a crew mobilized. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Fire Protection",
      "tradeKey": "fire-protection",
      "spmServed": true,
      "revenueBand": "$1M to $5M",
      "bandKey": "1m-5m",
      "bandIndex": 0,
      "metric": "netProfit",
      "metricLabel": "Net profit margin",
      "industryAverage": 8,
      "cfosTarget": 11,
      "unit": "percent of revenue",
      "basis": "before taxes",
      "provenance": "derived-to-tie",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Fire Protection contractors at $1M to $5M average 8% net profit, which on $3,000,000 of revenue is $240,000. The 3 points between that and what the work should return is $90,000 a year, and it is usually where the bank balance stops matching the P and L. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Fire Protection",
      "tradeKey": "fire-protection",
      "spmServed": true,
      "revenueBand": "$1M to $5M",
      "bandKey": "1m-5m",
      "bandIndex": 0,
      "metric": "overhead",
      "metricLabel": "Overhead rate",
      "industryAverage": 15,
      "cfosTarget": 14,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Fire Protection contractors at $1M to $5M average 15% overhead, which on $3,000,000 of revenue is $450,000. The 1 point between that and what the work should return is $30,000 a year, and it is usually cost the business carries that no job was ever asked to pay for. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Fire Protection",
      "tradeKey": "fire-protection",
      "spmServed": true,
      "revenueBand": "$5M to $10M",
      "bandKey": "5m-10m",
      "bandIndex": 1,
      "metric": "grossMargin",
      "metricLabel": "Gross margin",
      "industryAverage": 25,
      "cfosTarget": 25,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Fire Protection contractors at $5M to $10M average 25% gross margin, which on $7,500,000 of revenue is $1,875,000. That is already where the published target sits, so the work at this size is holding it rather than closing it. The 8 steps that hold it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Fire Protection",
      "tradeKey": "fire-protection",
      "spmServed": true,
      "revenueBand": "$5M to $10M",
      "bandKey": "5m-10m",
      "bandIndex": 1,
      "metric": "netProfit",
      "metricLabel": "Net profit margin",
      "industryAverage": 11,
      "cfosTarget": 12,
      "unit": "percent of revenue",
      "basis": "before taxes",
      "provenance": "derived-to-tie",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Fire Protection contractors at $5M to $10M average 11% net profit, which on $7,500,000 of revenue is $825,000. The 1 point between that and what the work should return is $75,000 a year, and it is usually where the bank balance stops matching the P and L. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Fire Protection",
      "tradeKey": "fire-protection",
      "spmServed": true,
      "revenueBand": "$5M to $10M",
      "bandKey": "5m-10m",
      "bandIndex": 1,
      "metric": "overhead",
      "metricLabel": "Overhead rate",
      "industryAverage": 14,
      "cfosTarget": 13,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Fire Protection contractors at $5M to $10M average 14% overhead, which on $7,500,000 of revenue is $1,050,000. The 1 point between that and what the work should return is $75,000 a year, and it is usually cost the business carries that no job was ever asked to pay for. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Fire Protection",
      "tradeKey": "fire-protection",
      "spmServed": true,
      "revenueBand": "$10M to $25M",
      "bandKey": "10m-25m",
      "bandIndex": 2,
      "metric": "grossMargin",
      "metricLabel": "Gross margin",
      "industryAverage": 26,
      "cfosTarget": 26,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Fire Protection contractors at $10M to $25M average 26% gross margin, which on $17,500,000 of revenue is $4,550,000. That is already where the published target sits, so the work at this size is holding it rather than closing it. The 8 steps that hold it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Fire Protection",
      "tradeKey": "fire-protection",
      "spmServed": true,
      "revenueBand": "$10M to $25M",
      "bandKey": "10m-25m",
      "bandIndex": 2,
      "metric": "netProfit",
      "metricLabel": "Net profit margin",
      "industryAverage": 13,
      "cfosTarget": 14,
      "unit": "percent of revenue",
      "basis": "before taxes",
      "provenance": "derived-to-tie",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Fire Protection contractors at $10M to $25M average 13% net profit, which on $17,500,000 of revenue is $2,275,000. The 1 point between that and what the work should return is $175,000 a year, and it is usually where the bank balance stops matching the P and L. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Fire Protection",
      "tradeKey": "fire-protection",
      "spmServed": true,
      "revenueBand": "$10M to $25M",
      "bandKey": "10m-25m",
      "bandIndex": 2,
      "metric": "overhead",
      "metricLabel": "Overhead rate",
      "industryAverage": 13,
      "cfosTarget": 12,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Fire Protection contractors at $10M to $25M average 13% overhead, which on $17,500,000 of revenue is $2,275,000. The 1 point between that and what the work should return is $175,000 a year, and it is usually cost the business carries that no job was ever asked to pay for. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Flooring",
      "tradeKey": "flooring",
      "spmServed": true,
      "revenueBand": "$1M to $5M",
      "bandKey": "1m-5m",
      "bandIndex": 0,
      "metric": "grossMargin",
      "metricLabel": "Gross margin",
      "industryAverage": 19,
      "cfosTarget": 23,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Flooring contractors at $1M to $5M average 19% gross margin, which on $3,000,000 of revenue is $570,000. The 4 points between that and what the work should return is $120,000 a year, and it is usually money the job earned and the bid gave away before a crew mobilized. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Flooring",
      "tradeKey": "flooring",
      "spmServed": true,
      "revenueBand": "$1M to $5M",
      "bandKey": "1m-5m",
      "bandIndex": 0,
      "metric": "netProfit",
      "metricLabel": "Net profit margin",
      "industryAverage": 5,
      "cfosTarget": 10,
      "unit": "percent of revenue",
      "basis": "before taxes",
      "provenance": "derived-to-tie",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Flooring contractors at $1M to $5M average 5% net profit, which on $3,000,000 of revenue is $150,000. The 5 points between that and what the work should return is $150,000 a year, and it is usually where the bank balance stops matching the P and L. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Flooring",
      "tradeKey": "flooring",
      "spmServed": true,
      "revenueBand": "$1M to $5M",
      "bandKey": "1m-5m",
      "bandIndex": 0,
      "metric": "overhead",
      "metricLabel": "Overhead rate",
      "industryAverage": 14,
      "cfosTarget": 13,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Flooring contractors at $1M to $5M average 14% overhead, which on $3,000,000 of revenue is $420,000. The 1 point between that and what the work should return is $30,000 a year, and it is usually cost the business carries that no job was ever asked to pay for. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Flooring",
      "tradeKey": "flooring",
      "spmServed": true,
      "revenueBand": "$5M to $10M",
      "bandKey": "5m-10m",
      "bandIndex": 1,
      "metric": "grossMargin",
      "metricLabel": "Gross margin",
      "industryAverage": 21,
      "cfosTarget": 22,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Flooring contractors at $5M to $10M average 21% gross margin, which on $7,500,000 of revenue is $1,575,000. The 1 point between that and what the work should return is $75,000 a year, and it is usually money the job earned and the bid gave away before a crew mobilized. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Flooring",
      "tradeKey": "flooring",
      "spmServed": true,
      "revenueBand": "$5M to $10M",
      "bandKey": "5m-10m",
      "bandIndex": 1,
      "metric": "netProfit",
      "metricLabel": "Net profit margin",
      "industryAverage": 8,
      "cfosTarget": 10,
      "unit": "percent of revenue",
      "basis": "before taxes",
      "provenance": "derived-to-tie",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Flooring contractors at $5M to $10M average 8% net profit, which on $7,500,000 of revenue is $600,000. The 2 points between that and what the work should return is $150,000 a year, and it is usually where the bank balance stops matching the P and L. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Flooring",
      "tradeKey": "flooring",
      "spmServed": true,
      "revenueBand": "$5M to $10M",
      "bandKey": "5m-10m",
      "bandIndex": 1,
      "metric": "overhead",
      "metricLabel": "Overhead rate",
      "industryAverage": 13,
      "cfosTarget": 12,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Flooring contractors at $5M to $10M average 13% overhead, which on $7,500,000 of revenue is $975,000. The 1 point between that and what the work should return is $75,000 a year, and it is usually cost the business carries that no job was ever asked to pay for. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Flooring",
      "tradeKey": "flooring",
      "spmServed": true,
      "revenueBand": "$10M to $25M",
      "bandKey": "10m-25m",
      "bandIndex": 2,
      "metric": "grossMargin",
      "metricLabel": "Gross margin",
      "industryAverage": 22,
      "cfosTarget": 22,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Flooring contractors at $10M to $25M average 22% gross margin, which on $17,500,000 of revenue is $3,850,000. That is already where the published target sits, so the work at this size is holding it rather than closing it. The 8 steps that hold it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Flooring",
      "tradeKey": "flooring",
      "spmServed": true,
      "revenueBand": "$10M to $25M",
      "bandKey": "10m-25m",
      "bandIndex": 2,
      "metric": "netProfit",
      "metricLabel": "Net profit margin",
      "industryAverage": 10,
      "cfosTarget": 11,
      "unit": "percent of revenue",
      "basis": "before taxes",
      "provenance": "derived-to-tie",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Flooring contractors at $10M to $25M average 10% net profit, which on $17,500,000 of revenue is $1,750,000. The 1 point between that and what the work should return is $175,000 a year, and it is usually where the bank balance stops matching the P and L. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Flooring",
      "tradeKey": "flooring",
      "spmServed": true,
      "revenueBand": "$10M to $25M",
      "bandKey": "10m-25m",
      "bandIndex": 2,
      "metric": "overhead",
      "metricLabel": "Overhead rate",
      "industryAverage": 12,
      "cfosTarget": 11,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Flooring contractors at $10M to $25M average 12% overhead, which on $17,500,000 of revenue is $2,100,000. The 1 point between that and what the work should return is $175,000 a year, and it is usually cost the business carries that no job was ever asked to pay for. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Framing",
      "tradeKey": "framing",
      "spmServed": true,
      "revenueBand": "$1M to $5M",
      "bandKey": "1m-5m",
      "bandIndex": 0,
      "metric": "grossMargin",
      "metricLabel": "Gross margin",
      "industryAverage": 18,
      "cfosTarget": 22,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Framing contractors at $1M to $5M average 18% gross margin, which on $3,000,000 of revenue is $540,000. The 4 points between that and what the work should return is $120,000 a year, and it is usually money the job earned and the bid gave away before a crew mobilized. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Framing",
      "tradeKey": "framing",
      "spmServed": true,
      "revenueBand": "$1M to $5M",
      "bandKey": "1m-5m",
      "bandIndex": 0,
      "metric": "netProfit",
      "metricLabel": "Net profit margin",
      "industryAverage": 5,
      "cfosTarget": 10,
      "unit": "percent of revenue",
      "basis": "before taxes",
      "provenance": "derived-to-tie",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Framing contractors at $1M to $5M average 5% net profit, which on $3,000,000 of revenue is $150,000. The 5 points between that and what the work should return is $150,000 a year, and it is usually where the bank balance stops matching the P and L. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Framing",
      "tradeKey": "framing",
      "spmServed": true,
      "revenueBand": "$1M to $5M",
      "bandKey": "1m-5m",
      "bandIndex": 0,
      "metric": "overhead",
      "metricLabel": "Overhead rate",
      "industryAverage": 13,
      "cfosTarget": 12,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Framing contractors at $1M to $5M average 13% overhead, which on $3,000,000 of revenue is $390,000. The 1 point between that and what the work should return is $30,000 a year, and it is usually cost the business carries that no job was ever asked to pay for. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Framing",
      "tradeKey": "framing",
      "spmServed": true,
      "revenueBand": "$5M to $10M",
      "bandKey": "5m-10m",
      "bandIndex": 1,
      "metric": "grossMargin",
      "metricLabel": "Gross margin",
      "industryAverage": 19,
      "cfosTarget": 21,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Framing contractors at $5M to $10M average 19% gross margin, which on $7,500,000 of revenue is $1,425,000. The 2 points between that and what the work should return is $150,000 a year, and it is usually money the job earned and the bid gave away before a crew mobilized. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Framing",
      "tradeKey": "framing",
      "spmServed": true,
      "revenueBand": "$5M to $10M",
      "bandKey": "5m-10m",
      "bandIndex": 1,
      "metric": "netProfit",
      "metricLabel": "Net profit margin",
      "industryAverage": 7,
      "cfosTarget": 10,
      "unit": "percent of revenue",
      "basis": "before taxes",
      "provenance": "derived-to-tie",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Framing contractors at $5M to $10M average 7% net profit, which on $7,500,000 of revenue is $525,000. The 3 points between that and what the work should return is $225,000 a year, and it is usually where the bank balance stops matching the P and L. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Framing",
      "tradeKey": "framing",
      "spmServed": true,
      "revenueBand": "$5M to $10M",
      "bandKey": "5m-10m",
      "bandIndex": 1,
      "metric": "overhead",
      "metricLabel": "Overhead rate",
      "industryAverage": 12,
      "cfosTarget": 11,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Framing contractors at $5M to $10M average 12% overhead, which on $7,500,000 of revenue is $900,000. The 1 point between that and what the work should return is $75,000 a year, and it is usually cost the business carries that no job was ever asked to pay for. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Framing",
      "tradeKey": "framing",
      "spmServed": true,
      "revenueBand": "$10M to $25M",
      "bandKey": "10m-25m",
      "bandIndex": 2,
      "metric": "grossMargin",
      "metricLabel": "Gross margin",
      "industryAverage": 20,
      "cfosTarget": 20,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Framing contractors at $10M to $25M average 20% gross margin, which on $17,500,000 of revenue is $3,500,000. That is already where the published target sits, so the work at this size is holding it rather than closing it. The 8 steps that hold it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Framing",
      "tradeKey": "framing",
      "spmServed": true,
      "revenueBand": "$10M to $25M",
      "bandKey": "10m-25m",
      "bandIndex": 2,
      "metric": "netProfit",
      "metricLabel": "Net profit margin",
      "industryAverage": 9,
      "cfosTarget": 10,
      "unit": "percent of revenue",
      "basis": "before taxes",
      "provenance": "derived-to-tie",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Framing contractors at $10M to $25M average 9% net profit, which on $17,500,000 of revenue is $1,575,000. The 1 point between that and what the work should return is $175,000 a year, and it is usually where the bank balance stops matching the P and L. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Framing",
      "tradeKey": "framing",
      "spmServed": true,
      "revenueBand": "$10M to $25M",
      "bandKey": "10m-25m",
      "bandIndex": 2,
      "metric": "overhead",
      "metricLabel": "Overhead rate",
      "industryAverage": 11,
      "cfosTarget": 10,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Framing contractors at $10M to $25M average 11% overhead, which on $17,500,000 of revenue is $1,925,000. The 1 point between that and what the work should return is $175,000 a year, and it is usually cost the business carries that no job was ever asked to pay for. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Curtain Wall and Glazing",
      "tradeKey": "glazing",
      "spmServed": true,
      "revenueBand": "$1M to $5M",
      "bandKey": "1m-5m",
      "bandIndex": 0,
      "metric": "grossMargin",
      "metricLabel": "Gross margin",
      "industryAverage": 27,
      "cfosTarget": 28.5,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Curtain Wall and Glazing contractors at $1M to $5M average 27% gross margin, which on $3,000,000 of revenue is $810,000. The 1.5 points between that and what the work should return is $45,000 a year, and it is usually money the job earned and the bid gave away before a crew mobilized. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Curtain Wall and Glazing",
      "tradeKey": "glazing",
      "spmServed": true,
      "revenueBand": "$1M to $5M",
      "bandKey": "1m-5m",
      "bandIndex": 0,
      "metric": "netProfit",
      "metricLabel": "Net profit margin",
      "industryAverage": 9,
      "cfosTarget": 11.5,
      "unit": "percent of revenue",
      "basis": "before taxes",
      "provenance": "derived-to-tie",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Curtain Wall and Glazing contractors at $1M to $5M average 9% net profit, which on $3,000,000 of revenue is $270,000. The 2.5 points between that and what the work should return is $75,000 a year, and it is usually where the bank balance stops matching the P and L. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Curtain Wall and Glazing",
      "tradeKey": "glazing",
      "spmServed": true,
      "revenueBand": "$1M to $5M",
      "bandKey": "1m-5m",
      "bandIndex": 0,
      "metric": "overhead",
      "metricLabel": "Overhead rate",
      "industryAverage": 18,
      "cfosTarget": 17,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Curtain Wall and Glazing contractors at $1M to $5M average 18% overhead, which on $3,000,000 of revenue is $540,000. The 1 point between that and what the work should return is $30,000 a year, and it is usually cost the business carries that no job was ever asked to pay for. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Curtain Wall and Glazing",
      "tradeKey": "glazing",
      "spmServed": true,
      "revenueBand": "$5M to $10M",
      "bandKey": "5m-10m",
      "bandIndex": 1,
      "metric": "grossMargin",
      "metricLabel": "Gross margin",
      "industryAverage": 28,
      "cfosTarget": 28.5,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Curtain Wall and Glazing contractors at $5M to $10M average 28% gross margin, which on $7,500,000 of revenue is $2,100,000. The 0.5 points between that and what the work should return is $37,500 a year, and it is usually money the job earned and the bid gave away before a crew mobilized. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Curtain Wall and Glazing",
      "tradeKey": "glazing",
      "spmServed": true,
      "revenueBand": "$5M to $10M",
      "bandKey": "5m-10m",
      "bandIndex": 1,
      "metric": "netProfit",
      "metricLabel": "Net profit margin",
      "industryAverage": 11,
      "cfosTarget": 12.5,
      "unit": "percent of revenue",
      "basis": "before taxes",
      "provenance": "derived-to-tie",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Curtain Wall and Glazing contractors at $5M to $10M average 11% net profit, which on $7,500,000 of revenue is $825,000. The 1.5 points between that and what the work should return is $112,500 a year, and it is usually where the bank balance stops matching the P and L. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Curtain Wall and Glazing",
      "tradeKey": "glazing",
      "spmServed": true,
      "revenueBand": "$5M to $10M",
      "bandKey": "5m-10m",
      "bandIndex": 1,
      "metric": "overhead",
      "metricLabel": "Overhead rate",
      "industryAverage": 17,
      "cfosTarget": 16,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Curtain Wall and Glazing contractors at $5M to $10M average 17% overhead, which on $7,500,000 of revenue is $1,275,000. The 1 point between that and what the work should return is $75,000 a year, and it is usually cost the business carries that no job was ever asked to pay for. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Curtain Wall and Glazing",
      "tradeKey": "glazing",
      "spmServed": true,
      "revenueBand": "$10M to $25M",
      "bandKey": "10m-25m",
      "bandIndex": 2,
      "metric": "grossMargin",
      "metricLabel": "Gross margin",
      "industryAverage": 29,
      "cfosTarget": 29,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Curtain Wall and Glazing contractors at $10M to $25M average 29% gross margin, which on $17,500,000 of revenue is $5,075,000. That is already where the published target sits, so the work at this size is holding it rather than closing it. The 8 steps that hold it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Curtain Wall and Glazing",
      "tradeKey": "glazing",
      "spmServed": true,
      "revenueBand": "$10M to $25M",
      "bandKey": "10m-25m",
      "bandIndex": 2,
      "metric": "netProfit",
      "metricLabel": "Net profit margin",
      "industryAverage": 13,
      "cfosTarget": 14,
      "unit": "percent of revenue",
      "basis": "before taxes",
      "provenance": "derived-to-tie",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Curtain Wall and Glazing contractors at $10M to $25M average 13% net profit, which on $17,500,000 of revenue is $2,275,000. The 1 point between that and what the work should return is $175,000 a year, and it is usually where the bank balance stops matching the P and L. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Curtain Wall and Glazing",
      "tradeKey": "glazing",
      "spmServed": true,
      "revenueBand": "$10M to $25M",
      "bandKey": "10m-25m",
      "bandIndex": 2,
      "metric": "overhead",
      "metricLabel": "Overhead rate",
      "industryAverage": 16,
      "cfosTarget": 15,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Curtain Wall and Glazing contractors at $10M to $25M average 16% overhead, which on $17,500,000 of revenue is $2,800,000. The 1 point between that and what the work should return is $175,000 a year, and it is usually cost the business carries that no job was ever asked to pay for. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Grading",
      "tradeKey": "grading",
      "spmServed": true,
      "revenueBand": "$1M to $5M",
      "bandKey": "1m-5m",
      "bandIndex": 0,
      "metric": "grossMargin",
      "metricLabel": "Gross margin",
      "industryAverage": 18,
      "cfosTarget": 25,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Grading contractors at $1M to $5M average 18% gross margin, which on $3,000,000 of revenue is $540,000. The 7 points between that and what the work should return is $210,000 a year, and it is usually money the job earned and the bid gave away before a crew mobilized. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Grading",
      "tradeKey": "grading",
      "spmServed": true,
      "revenueBand": "$1M to $5M",
      "bandKey": "1m-5m",
      "bandIndex": 0,
      "metric": "netProfit",
      "metricLabel": "Net profit margin",
      "industryAverage": 2,
      "cfosTarget": 10,
      "unit": "percent of revenue",
      "basis": "before taxes",
      "provenance": "derived-to-tie",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Grading contractors at $1M to $5M average 2% net profit, which on $3,000,000 of revenue is $60,000. The 8 points between that and what the work should return is $240,000 a year, and it is usually where the bank balance stops matching the P and L. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Grading",
      "tradeKey": "grading",
      "spmServed": true,
      "revenueBand": "$1M to $5M",
      "bandKey": "1m-5m",
      "bandIndex": 0,
      "metric": "overhead",
      "metricLabel": "Overhead rate",
      "industryAverage": 16,
      "cfosTarget": 15,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Grading contractors at $1M to $5M average 16% overhead, which on $3,000,000 of revenue is $480,000. The 1 point between that and what the work should return is $30,000 a year, and it is usually cost the business carries that no job was ever asked to pay for. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Grading",
      "tradeKey": "grading",
      "spmServed": true,
      "revenueBand": "$5M to $10M",
      "bandKey": "5m-10m",
      "bandIndex": 1,
      "metric": "grossMargin",
      "metricLabel": "Gross margin",
      "industryAverage": 20,
      "cfosTarget": 24,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Grading contractors at $5M to $10M average 20% gross margin, which on $7,500,000 of revenue is $1,500,000. The 4 points between that and what the work should return is $300,000 a year, and it is usually money the job earned and the bid gave away before a crew mobilized. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Grading",
      "tradeKey": "grading",
      "spmServed": true,
      "revenueBand": "$5M to $10M",
      "bandKey": "5m-10m",
      "bandIndex": 1,
      "metric": "netProfit",
      "metricLabel": "Net profit margin",
      "industryAverage": 5,
      "cfosTarget": 10,
      "unit": "percent of revenue",
      "basis": "before taxes",
      "provenance": "derived-to-tie",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Grading contractors at $5M to $10M average 5% net profit, which on $7,500,000 of revenue is $375,000. The 5 points between that and what the work should return is $375,000 a year, and it is usually where the bank balance stops matching the P and L. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Grading",
      "tradeKey": "grading",
      "spmServed": true,
      "revenueBand": "$5M to $10M",
      "bandKey": "5m-10m",
      "bandIndex": 1,
      "metric": "overhead",
      "metricLabel": "Overhead rate",
      "industryAverage": 15,
      "cfosTarget": 14,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Grading contractors at $5M to $10M average 15% overhead, which on $7,500,000 of revenue is $1,125,000. The 1 point between that and what the work should return is $75,000 a year, and it is usually cost the business carries that no job was ever asked to pay for. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Grading",
      "tradeKey": "grading",
      "spmServed": true,
      "revenueBand": "$10M to $25M",
      "bandKey": "10m-25m",
      "bandIndex": 2,
      "metric": "grossMargin",
      "metricLabel": "Gross margin",
      "industryAverage": 22,
      "cfosTarget": 23.5,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Grading contractors at $10M to $25M average 22% gross margin, which on $17,500,000 of revenue is $3,850,000. The 1.5 points between that and what the work should return is $262,500 a year, and it is usually money the job earned and the bid gave away before a crew mobilized. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Grading",
      "tradeKey": "grading",
      "spmServed": true,
      "revenueBand": "$10M to $25M",
      "bandKey": "10m-25m",
      "bandIndex": 2,
      "metric": "netProfit",
      "metricLabel": "Net profit margin",
      "industryAverage": 8,
      "cfosTarget": 10.5,
      "unit": "percent of revenue",
      "basis": "before taxes",
      "provenance": "derived-to-tie",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Grading contractors at $10M to $25M average 8% net profit, which on $17,500,000 of revenue is $1,400,000. The 2.5 points between that and what the work should return is $437,500 a year, and it is usually where the bank balance stops matching the P and L. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Grading",
      "tradeKey": "grading",
      "spmServed": true,
      "revenueBand": "$10M to $25M",
      "bandKey": "10m-25m",
      "bandIndex": 2,
      "metric": "overhead",
      "metricLabel": "Overhead rate",
      "industryAverage": 14,
      "cfosTarget": 13,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Grading contractors at $10M to $25M average 14% overhead, which on $17,500,000 of revenue is $2,450,000. The 1 point between that and what the work should return is $175,000 a year, and it is usually cost the business carries that no job was ever asked to pay for. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "HVAC",
      "tradeKey": "hvac",
      "spmServed": true,
      "revenueBand": "$1M to $5M",
      "bandKey": "1m-5m",
      "bandIndex": 0,
      "metric": "grossMargin",
      "metricLabel": "Gross margin",
      "industryAverage": 24,
      "cfosTarget": 26,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "derived-from-comparable",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "HVAC contractors at $1M to $5M average 24% gross margin, which on $3,000,000 of revenue is $720,000. The 2 points between that and what the work should return is $60,000 a year, and it is usually money the job earned and the bid gave away before a crew mobilized. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "HVAC",
      "tradeKey": "hvac",
      "spmServed": true,
      "revenueBand": "$1M to $5M",
      "bandKey": "1m-5m",
      "bandIndex": 0,
      "metric": "netProfit",
      "metricLabel": "Net profit margin",
      "industryAverage": 8,
      "cfosTarget": 11,
      "unit": "percent of revenue",
      "basis": "before taxes",
      "provenance": "derived-to-tie",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "HVAC contractors at $1M to $5M average 8% net profit, which on $3,000,000 of revenue is $240,000. The 3 points between that and what the work should return is $90,000 a year, and it is usually where the bank balance stops matching the P and L. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "HVAC",
      "tradeKey": "hvac",
      "spmServed": true,
      "revenueBand": "$1M to $5M",
      "bandKey": "1m-5m",
      "bandIndex": 0,
      "metric": "overhead",
      "metricLabel": "Overhead rate",
      "industryAverage": 16,
      "cfosTarget": 15,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "derived-from-comparable",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "HVAC contractors at $1M to $5M average 16% overhead, which on $3,000,000 of revenue is $480,000. The 1 point between that and what the work should return is $30,000 a year, and it is usually cost the business carries that no job was ever asked to pay for. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "HVAC",
      "tradeKey": "hvac",
      "spmServed": true,
      "revenueBand": "$5M to $10M",
      "bandKey": "5m-10m",
      "bandIndex": 1,
      "metric": "grossMargin",
      "metricLabel": "Gross margin",
      "industryAverage": 25,
      "cfosTarget": 26,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "derived-from-comparable",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "HVAC contractors at $5M to $10M average 25% gross margin, which on $7,500,000 of revenue is $1,875,000. The 1 point between that and what the work should return is $75,000 a year, and it is usually money the job earned and the bid gave away before a crew mobilized. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "HVAC",
      "tradeKey": "hvac",
      "spmServed": true,
      "revenueBand": "$5M to $10M",
      "bandKey": "5m-10m",
      "bandIndex": 1,
      "metric": "netProfit",
      "metricLabel": "Net profit margin",
      "industryAverage": 10,
      "cfosTarget": 12,
      "unit": "percent of revenue",
      "basis": "before taxes",
      "provenance": "derived-to-tie",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "HVAC contractors at $5M to $10M average 10% net profit, which on $7,500,000 of revenue is $750,000. The 2 points between that and what the work should return is $150,000 a year, and it is usually where the bank balance stops matching the P and L. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "HVAC",
      "tradeKey": "hvac",
      "spmServed": true,
      "revenueBand": "$5M to $10M",
      "bandKey": "5m-10m",
      "bandIndex": 1,
      "metric": "overhead",
      "metricLabel": "Overhead rate",
      "industryAverage": 15,
      "cfosTarget": 14,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "derived-from-comparable",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "HVAC contractors at $5M to $10M average 15% overhead, which on $7,500,000 of revenue is $1,125,000. The 1 point between that and what the work should return is $75,000 a year, and it is usually cost the business carries that no job was ever asked to pay for. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "HVAC",
      "tradeKey": "hvac",
      "spmServed": true,
      "revenueBand": "$10M to $25M",
      "bandKey": "10m-25m",
      "bandIndex": 2,
      "metric": "grossMargin",
      "metricLabel": "Gross margin",
      "industryAverage": 26,
      "cfosTarget": 26,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "derived-from-comparable",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "HVAC contractors at $10M to $25M average 26% gross margin, which on $17,500,000 of revenue is $4,550,000. That is already where the published target sits, so the work at this size is holding it rather than closing it. The 8 steps that hold it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "HVAC",
      "tradeKey": "hvac",
      "spmServed": true,
      "revenueBand": "$10M to $25M",
      "bandKey": "10m-25m",
      "bandIndex": 2,
      "metric": "netProfit",
      "metricLabel": "Net profit margin",
      "industryAverage": 12,
      "cfosTarget": 13,
      "unit": "percent of revenue",
      "basis": "before taxes",
      "provenance": "derived-to-tie",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "HVAC contractors at $10M to $25M average 12% net profit, which on $17,500,000 of revenue is $2,100,000. The 1 point between that and what the work should return is $175,000 a year, and it is usually where the bank balance stops matching the P and L. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "HVAC",
      "tradeKey": "hvac",
      "spmServed": true,
      "revenueBand": "$10M to $25M",
      "bandKey": "10m-25m",
      "bandIndex": 2,
      "metric": "overhead",
      "metricLabel": "Overhead rate",
      "industryAverage": 14,
      "cfosTarget": 13,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "derived-from-comparable",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "HVAC contractors at $10M to $25M average 14% overhead, which on $17,500,000 of revenue is $2,450,000. The 1 point between that and what the work should return is $175,000 a year, and it is usually cost the business carries that no job was ever asked to pay for. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Insulation",
      "tradeKey": "insulation",
      "spmServed": true,
      "revenueBand": "$1M to $5M",
      "bandKey": "1m-5m",
      "bandIndex": 0,
      "metric": "grossMargin",
      "metricLabel": "Gross margin",
      "industryAverage": 22,
      "cfosTarget": 23,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Insulation contractors at $1M to $5M average 22% gross margin, which on $3,000,000 of revenue is $660,000. The 1 point between that and what the work should return is $30,000 a year, and it is usually money the job earned and the bid gave away before a crew mobilized. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Insulation",
      "tradeKey": "insulation",
      "spmServed": true,
      "revenueBand": "$1M to $5M",
      "bandKey": "1m-5m",
      "bandIndex": 0,
      "metric": "netProfit",
      "metricLabel": "Net profit margin",
      "industryAverage": 8,
      "cfosTarget": 10,
      "unit": "percent of revenue",
      "basis": "before taxes",
      "provenance": "derived-to-tie",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Insulation contractors at $1M to $5M average 8% net profit, which on $3,000,000 of revenue is $240,000. The 2 points between that and what the work should return is $60,000 a year, and it is usually where the bank balance stops matching the P and L. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Insulation",
      "tradeKey": "insulation",
      "spmServed": true,
      "revenueBand": "$1M to $5M",
      "bandKey": "1m-5m",
      "bandIndex": 0,
      "metric": "overhead",
      "metricLabel": "Overhead rate",
      "industryAverage": 14,
      "cfosTarget": 13,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Insulation contractors at $1M to $5M average 14% overhead, which on $3,000,000 of revenue is $420,000. The 1 point between that and what the work should return is $30,000 a year, and it is usually cost the business carries that no job was ever asked to pay for. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Insulation",
      "tradeKey": "insulation",
      "spmServed": true,
      "revenueBand": "$5M to $10M",
      "bandKey": "5m-10m",
      "bandIndex": 1,
      "metric": "grossMargin",
      "metricLabel": "Gross margin",
      "industryAverage": 23,
      "cfosTarget": 23,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Insulation contractors at $5M to $10M average 23% gross margin, which on $7,500,000 of revenue is $1,725,000. That is already where the published target sits, so the work at this size is holding it rather than closing it. The 8 steps that hold it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Insulation",
      "tradeKey": "insulation",
      "spmServed": true,
      "revenueBand": "$5M to $10M",
      "bandKey": "5m-10m",
      "bandIndex": 1,
      "metric": "netProfit",
      "metricLabel": "Net profit margin",
      "industryAverage": 10,
      "cfosTarget": 11,
      "unit": "percent of revenue",
      "basis": "before taxes",
      "provenance": "derived-to-tie",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Insulation contractors at $5M to $10M average 10% net profit, which on $7,500,000 of revenue is $750,000. The 1 point between that and what the work should return is $75,000 a year, and it is usually where the bank balance stops matching the P and L. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Insulation",
      "tradeKey": "insulation",
      "spmServed": true,
      "revenueBand": "$5M to $10M",
      "bandKey": "5m-10m",
      "bandIndex": 1,
      "metric": "overhead",
      "metricLabel": "Overhead rate",
      "industryAverage": 13,
      "cfosTarget": 12,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Insulation contractors at $5M to $10M average 13% overhead, which on $7,500,000 of revenue is $975,000. The 1 point between that and what the work should return is $75,000 a year, and it is usually cost the business carries that no job was ever asked to pay for. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Insulation",
      "tradeKey": "insulation",
      "spmServed": true,
      "revenueBand": "$10M to $25M",
      "bandKey": "10m-25m",
      "bandIndex": 2,
      "metric": "grossMargin",
      "metricLabel": "Gross margin",
      "industryAverage": 24,
      "cfosTarget": 24,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Insulation contractors at $10M to $25M average 24% gross margin, which on $17,500,000 of revenue is $4,200,000. That is already where the published target sits, so the work at this size is holding it rather than closing it. The 8 steps that hold it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Insulation",
      "tradeKey": "insulation",
      "spmServed": true,
      "revenueBand": "$10M to $25M",
      "bandKey": "10m-25m",
      "bandIndex": 2,
      "metric": "netProfit",
      "metricLabel": "Net profit margin",
      "industryAverage": 12,
      "cfosTarget": 13,
      "unit": "percent of revenue",
      "basis": "before taxes",
      "provenance": "derived-to-tie",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Insulation contractors at $10M to $25M average 12% net profit, which on $17,500,000 of revenue is $2,100,000. The 1 point between that and what the work should return is $175,000 a year, and it is usually where the bank balance stops matching the P and L. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Insulation",
      "tradeKey": "insulation",
      "spmServed": true,
      "revenueBand": "$10M to $25M",
      "bandKey": "10m-25m",
      "bandIndex": 2,
      "metric": "overhead",
      "metricLabel": "Overhead rate",
      "industryAverage": 12,
      "cfosTarget": 11,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Insulation contractors at $10M to $25M average 12% overhead, which on $17,500,000 of revenue is $2,100,000. The 1 point between that and what the work should return is $175,000 a year, and it is usually cost the business carries that no job was ever asked to pay for. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Interiors",
      "tradeKey": "interior",
      "spmServed": true,
      "revenueBand": "$1M to $5M",
      "bandKey": "1m-5m",
      "bandIndex": 0,
      "metric": "grossMargin",
      "metricLabel": "Gross margin",
      "industryAverage": 19,
      "cfosTarget": 22,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Interiors contractors at $1M to $5M average 19% gross margin, which on $3,000,000 of revenue is $570,000. The 3 points between that and what the work should return is $90,000 a year, and it is usually money the job earned and the bid gave away before a crew mobilized. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Interiors",
      "tradeKey": "interior",
      "spmServed": true,
      "revenueBand": "$1M to $5M",
      "bandKey": "1m-5m",
      "bandIndex": 0,
      "metric": "netProfit",
      "metricLabel": "Net profit margin",
      "industryAverage": 6,
      "cfosTarget": 10,
      "unit": "percent of revenue",
      "basis": "before taxes",
      "provenance": "derived-to-tie",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Interiors contractors at $1M to $5M average 6% net profit, which on $3,000,000 of revenue is $180,000. The 4 points between that and what the work should return is $120,000 a year, and it is usually where the bank balance stops matching the P and L. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Interiors",
      "tradeKey": "interior",
      "spmServed": true,
      "revenueBand": "$1M to $5M",
      "bandKey": "1m-5m",
      "bandIndex": 0,
      "metric": "overhead",
      "metricLabel": "Overhead rate",
      "industryAverage": 13,
      "cfosTarget": 12,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Interiors contractors at $1M to $5M average 13% overhead, which on $3,000,000 of revenue is $390,000. The 1 point between that and what the work should return is $30,000 a year, and it is usually cost the business carries that no job was ever asked to pay for. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Interiors",
      "tradeKey": "interior",
      "spmServed": true,
      "revenueBand": "$5M to $10M",
      "bandKey": "5m-10m",
      "bandIndex": 1,
      "metric": "grossMargin",
      "metricLabel": "Gross margin",
      "industryAverage": 21,
      "cfosTarget": 21,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Interiors contractors at $5M to $10M average 21% gross margin, which on $7,500,000 of revenue is $1,575,000. That is already where the published target sits, so the work at this size is holding it rather than closing it. The 8 steps that hold it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Interiors",
      "tradeKey": "interior",
      "spmServed": true,
      "revenueBand": "$5M to $10M",
      "bandKey": "5m-10m",
      "bandIndex": 1,
      "metric": "netProfit",
      "metricLabel": "Net profit margin",
      "industryAverage": 9,
      "cfosTarget": 10,
      "unit": "percent of revenue",
      "basis": "before taxes",
      "provenance": "derived-to-tie",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Interiors contractors at $5M to $10M average 9% net profit, which on $7,500,000 of revenue is $675,000. The 1 point between that and what the work should return is $75,000 a year, and it is usually where the bank balance stops matching the P and L. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Interiors",
      "tradeKey": "interior",
      "spmServed": true,
      "revenueBand": "$5M to $10M",
      "bandKey": "5m-10m",
      "bandIndex": 1,
      "metric": "overhead",
      "metricLabel": "Overhead rate",
      "industryAverage": 12,
      "cfosTarget": 11,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Interiors contractors at $5M to $10M average 12% overhead, which on $7,500,000 of revenue is $900,000. The 1 point between that and what the work should return is $75,000 a year, and it is usually cost the business carries that no job was ever asked to pay for. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Interiors",
      "tradeKey": "interior",
      "spmServed": true,
      "revenueBand": "$10M to $25M",
      "bandKey": "10m-25m",
      "bandIndex": 2,
      "metric": "grossMargin",
      "metricLabel": "Gross margin",
      "industryAverage": 22,
      "cfosTarget": 22,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Interiors contractors at $10M to $25M average 22% gross margin, which on $17,500,000 of revenue is $3,850,000. That is already where the published target sits, so the work at this size is holding it rather than closing it. The 8 steps that hold it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Interiors",
      "tradeKey": "interior",
      "spmServed": true,
      "revenueBand": "$10M to $25M",
      "bandKey": "10m-25m",
      "bandIndex": 2,
      "metric": "netProfit",
      "metricLabel": "Net profit margin",
      "industryAverage": 11,
      "cfosTarget": 12,
      "unit": "percent of revenue",
      "basis": "before taxes",
      "provenance": "derived-to-tie",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Interiors contractors at $10M to $25M average 11% net profit, which on $17,500,000 of revenue is $1,925,000. The 1 point between that and what the work should return is $175,000 a year, and it is usually where the bank balance stops matching the P and L. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Interiors",
      "tradeKey": "interior",
      "spmServed": true,
      "revenueBand": "$10M to $25M",
      "bandKey": "10m-25m",
      "bandIndex": 2,
      "metric": "overhead",
      "metricLabel": "Overhead rate",
      "industryAverage": 11,
      "cfosTarget": 10,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Interiors contractors at $10M to $25M average 11% overhead, which on $17,500,000 of revenue is $1,925,000. The 1 point between that and what the work should return is $175,000 a year, and it is usually cost the business carries that no job was ever asked to pay for. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Irrigation",
      "tradeKey": "irrigation",
      "spmServed": true,
      "revenueBand": "$1M to $5M",
      "bandKey": "1m-5m",
      "bandIndex": 0,
      "metric": "grossMargin",
      "metricLabel": "Gross margin",
      "industryAverage": 22,
      "cfosTarget": 24,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "derived-from-comparable",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Irrigation contractors at $1M to $5M average 22% gross margin, which on $3,000,000 of revenue is $660,000. The 2 points between that and what the work should return is $60,000 a year, and it is usually money the job earned and the bid gave away before a crew mobilized. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Irrigation",
      "tradeKey": "irrigation",
      "spmServed": true,
      "revenueBand": "$1M to $5M",
      "bandKey": "1m-5m",
      "bandIndex": 0,
      "metric": "netProfit",
      "metricLabel": "Net profit margin",
      "industryAverage": 7,
      "cfosTarget": 10,
      "unit": "percent of revenue",
      "basis": "before taxes",
      "provenance": "derived-to-tie",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Irrigation contractors at $1M to $5M average 7% net profit, which on $3,000,000 of revenue is $210,000. The 3 points between that and what the work should return is $90,000 a year, and it is usually where the bank balance stops matching the P and L. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Irrigation",
      "tradeKey": "irrigation",
      "spmServed": true,
      "revenueBand": "$1M to $5M",
      "bandKey": "1m-5m",
      "bandIndex": 0,
      "metric": "overhead",
      "metricLabel": "Overhead rate",
      "industryAverage": 15,
      "cfosTarget": 14,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "derived-from-comparable",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Irrigation contractors at $1M to $5M average 15% overhead, which on $3,000,000 of revenue is $450,000. The 1 point between that and what the work should return is $30,000 a year, and it is usually cost the business carries that no job was ever asked to pay for. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Irrigation",
      "tradeKey": "irrigation",
      "spmServed": true,
      "revenueBand": "$5M to $10M",
      "bandKey": "5m-10m",
      "bandIndex": 1,
      "metric": "grossMargin",
      "metricLabel": "Gross margin",
      "industryAverage": 23,
      "cfosTarget": 23,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "derived-from-comparable",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Irrigation contractors at $5M to $10M average 23% gross margin, which on $7,500,000 of revenue is $1,725,000. That is already where the published target sits, so the work at this size is holding it rather than closing it. The 8 steps that hold it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Irrigation",
      "tradeKey": "irrigation",
      "spmServed": true,
      "revenueBand": "$5M to $10M",
      "bandKey": "5m-10m",
      "bandIndex": 1,
      "metric": "netProfit",
      "metricLabel": "Net profit margin",
      "industryAverage": 9,
      "cfosTarget": 10,
      "unit": "percent of revenue",
      "basis": "before taxes",
      "provenance": "derived-to-tie",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Irrigation contractors at $5M to $10M average 9% net profit, which on $7,500,000 of revenue is $675,000. The 1 point between that and what the work should return is $75,000 a year, and it is usually where the bank balance stops matching the P and L. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Irrigation",
      "tradeKey": "irrigation",
      "spmServed": true,
      "revenueBand": "$5M to $10M",
      "bandKey": "5m-10m",
      "bandIndex": 1,
      "metric": "overhead",
      "metricLabel": "Overhead rate",
      "industryAverage": 14,
      "cfosTarget": 13,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "derived-from-comparable",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Irrigation contractors at $5M to $10M average 14% overhead, which on $7,500,000 of revenue is $1,050,000. The 1 point between that and what the work should return is $75,000 a year, and it is usually cost the business carries that no job was ever asked to pay for. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Irrigation",
      "tradeKey": "irrigation",
      "spmServed": true,
      "revenueBand": "$10M to $25M",
      "bandKey": "10m-25m",
      "bandIndex": 2,
      "metric": "grossMargin",
      "metricLabel": "Gross margin",
      "industryAverage": 24,
      "cfosTarget": 24,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "derived-from-comparable",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Irrigation contractors at $10M to $25M average 24% gross margin, which on $17,500,000 of revenue is $4,200,000. That is already where the published target sits, so the work at this size is holding it rather than closing it. The 8 steps that hold it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Irrigation",
      "tradeKey": "irrigation",
      "spmServed": true,
      "revenueBand": "$10M to $25M",
      "bandKey": "10m-25m",
      "bandIndex": 2,
      "metric": "netProfit",
      "metricLabel": "Net profit margin",
      "industryAverage": 11,
      "cfosTarget": 12,
      "unit": "percent of revenue",
      "basis": "before taxes",
      "provenance": "derived-to-tie",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Irrigation contractors at $10M to $25M average 11% net profit, which on $17,500,000 of revenue is $1,925,000. The 1 point between that and what the work should return is $175,000 a year, and it is usually where the bank balance stops matching the P and L. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Irrigation",
      "tradeKey": "irrigation",
      "spmServed": true,
      "revenueBand": "$10M to $25M",
      "bandKey": "10m-25m",
      "bandIndex": 2,
      "metric": "overhead",
      "metricLabel": "Overhead rate",
      "industryAverage": 13,
      "cfosTarget": 12,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "derived-from-comparable",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Irrigation contractors at $10M to $25M average 13% overhead, which on $17,500,000 of revenue is $2,275,000. The 1 point between that and what the work should return is $175,000 a year, and it is usually cost the business carries that no job was ever asked to pay for. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Landscaping",
      "tradeKey": "landscaping",
      "spmServed": true,
      "revenueBand": "$1M to $5M",
      "bandKey": "1m-5m",
      "bandIndex": 0,
      "metric": "grossMargin",
      "metricLabel": "Gross margin",
      "industryAverage": 22,
      "cfosTarget": 24,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "derived-from-comparable",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Landscaping contractors at $1M to $5M average 22% gross margin, which on $3,000,000 of revenue is $660,000. The 2 points between that and what the work should return is $60,000 a year, and it is usually money the job earned and the bid gave away before a crew mobilized. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Landscaping",
      "tradeKey": "landscaping",
      "spmServed": true,
      "revenueBand": "$1M to $5M",
      "bandKey": "1m-5m",
      "bandIndex": 0,
      "metric": "netProfit",
      "metricLabel": "Net profit margin",
      "industryAverage": 7,
      "cfosTarget": 10,
      "unit": "percent of revenue",
      "basis": "before taxes",
      "provenance": "derived-to-tie",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Landscaping contractors at $1M to $5M average 7% net profit, which on $3,000,000 of revenue is $210,000. The 3 points between that and what the work should return is $90,000 a year, and it is usually where the bank balance stops matching the P and L. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Landscaping",
      "tradeKey": "landscaping",
      "spmServed": true,
      "revenueBand": "$1M to $5M",
      "bandKey": "1m-5m",
      "bandIndex": 0,
      "metric": "overhead",
      "metricLabel": "Overhead rate",
      "industryAverage": 15,
      "cfosTarget": 14,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "derived-from-comparable",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Landscaping contractors at $1M to $5M average 15% overhead, which on $3,000,000 of revenue is $450,000. The 1 point between that and what the work should return is $30,000 a year, and it is usually cost the business carries that no job was ever asked to pay for. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Landscaping",
      "tradeKey": "landscaping",
      "spmServed": true,
      "revenueBand": "$5M to $10M",
      "bandKey": "5m-10m",
      "bandIndex": 1,
      "metric": "grossMargin",
      "metricLabel": "Gross margin",
      "industryAverage": 23,
      "cfosTarget": 23,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "derived-from-comparable",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Landscaping contractors at $5M to $10M average 23% gross margin, which on $7,500,000 of revenue is $1,725,000. That is already where the published target sits, so the work at this size is holding it rather than closing it. The 8 steps that hold it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Landscaping",
      "tradeKey": "landscaping",
      "spmServed": true,
      "revenueBand": "$5M to $10M",
      "bandKey": "5m-10m",
      "bandIndex": 1,
      "metric": "netProfit",
      "metricLabel": "Net profit margin",
      "industryAverage": 9,
      "cfosTarget": 10,
      "unit": "percent of revenue",
      "basis": "before taxes",
      "provenance": "derived-to-tie",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Landscaping contractors at $5M to $10M average 9% net profit, which on $7,500,000 of revenue is $675,000. The 1 point between that and what the work should return is $75,000 a year, and it is usually where the bank balance stops matching the P and L. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Landscaping",
      "tradeKey": "landscaping",
      "spmServed": true,
      "revenueBand": "$5M to $10M",
      "bandKey": "5m-10m",
      "bandIndex": 1,
      "metric": "overhead",
      "metricLabel": "Overhead rate",
      "industryAverage": 14,
      "cfosTarget": 13,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "derived-from-comparable",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Landscaping contractors at $5M to $10M average 14% overhead, which on $7,500,000 of revenue is $1,050,000. The 1 point between that and what the work should return is $75,000 a year, and it is usually cost the business carries that no job was ever asked to pay for. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Landscaping",
      "tradeKey": "landscaping",
      "spmServed": true,
      "revenueBand": "$10M to $25M",
      "bandKey": "10m-25m",
      "bandIndex": 2,
      "metric": "grossMargin",
      "metricLabel": "Gross margin",
      "industryAverage": 24,
      "cfosTarget": 24,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "derived-from-comparable",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Landscaping contractors at $10M to $25M average 24% gross margin, which on $17,500,000 of revenue is $4,200,000. That is already where the published target sits, so the work at this size is holding it rather than closing it. The 8 steps that hold it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Landscaping",
      "tradeKey": "landscaping",
      "spmServed": true,
      "revenueBand": "$10M to $25M",
      "bandKey": "10m-25m",
      "bandIndex": 2,
      "metric": "netProfit",
      "metricLabel": "Net profit margin",
      "industryAverage": 11,
      "cfosTarget": 12,
      "unit": "percent of revenue",
      "basis": "before taxes",
      "provenance": "derived-to-tie",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Landscaping contractors at $10M to $25M average 11% net profit, which on $17,500,000 of revenue is $1,925,000. The 1 point between that and what the work should return is $175,000 a year, and it is usually where the bank balance stops matching the P and L. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Landscaping",
      "tradeKey": "landscaping",
      "spmServed": true,
      "revenueBand": "$10M to $25M",
      "bandKey": "10m-25m",
      "bandIndex": 2,
      "metric": "overhead",
      "metricLabel": "Overhead rate",
      "industryAverage": 13,
      "cfosTarget": 12,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "derived-from-comparable",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Landscaping contractors at $10M to $25M average 13% overhead, which on $17,500,000 of revenue is $2,275,000. The 1 point between that and what the work should return is $175,000 a year, and it is usually cost the business carries that no job was ever asked to pay for. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Low Voltage and AV",
      "tradeKey": "low-voltage",
      "spmServed": true,
      "revenueBand": "$1M to $5M",
      "bandKey": "1m-5m",
      "bandIndex": 0,
      "metric": "grossMargin",
      "metricLabel": "Gross margin",
      "industryAverage": 24,
      "cfosTarget": 25,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "derived-from-comparable",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Low Voltage and AV contractors at $1M to $5M average 24% gross margin, which on $3,000,000 of revenue is $720,000. The 1 point between that and what the work should return is $30,000 a year, and it is usually money the job earned and the bid gave away before a crew mobilized. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Low Voltage and AV",
      "tradeKey": "low-voltage",
      "spmServed": true,
      "revenueBand": "$1M to $5M",
      "bandKey": "1m-5m",
      "bandIndex": 0,
      "metric": "netProfit",
      "metricLabel": "Net profit margin",
      "industryAverage": 8,
      "cfosTarget": 10,
      "unit": "percent of revenue",
      "basis": "before taxes",
      "provenance": "derived-to-tie",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Low Voltage and AV contractors at $1M to $5M average 8% net profit, which on $3,000,000 of revenue is $240,000. The 2 points between that and what the work should return is $60,000 a year, and it is usually where the bank balance stops matching the P and L. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Low Voltage and AV",
      "tradeKey": "low-voltage",
      "spmServed": true,
      "revenueBand": "$1M to $5M",
      "bandKey": "1m-5m",
      "bandIndex": 0,
      "metric": "overhead",
      "metricLabel": "Overhead rate",
      "industryAverage": 16,
      "cfosTarget": 15,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "derived-from-comparable",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Low Voltage and AV contractors at $1M to $5M average 16% overhead, which on $3,000,000 of revenue is $480,000. The 1 point between that and what the work should return is $30,000 a year, and it is usually cost the business carries that no job was ever asked to pay for. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Low Voltage and AV",
      "tradeKey": "low-voltage",
      "spmServed": true,
      "revenueBand": "$5M to $10M",
      "bandKey": "5m-10m",
      "bandIndex": 1,
      "metric": "grossMargin",
      "metricLabel": "Gross margin",
      "industryAverage": 25,
      "cfosTarget": 25,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "derived-from-comparable",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Low Voltage and AV contractors at $5M to $10M average 25% gross margin, which on $7,500,000 of revenue is $1,875,000. That is already where the published target sits, so the work at this size is holding it rather than closing it. The 8 steps that hold it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Low Voltage and AV",
      "tradeKey": "low-voltage",
      "spmServed": true,
      "revenueBand": "$5M to $10M",
      "bandKey": "5m-10m",
      "bandIndex": 1,
      "metric": "netProfit",
      "metricLabel": "Net profit margin",
      "industryAverage": 10,
      "cfosTarget": 11,
      "unit": "percent of revenue",
      "basis": "before taxes",
      "provenance": "derived-to-tie",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Low Voltage and AV contractors at $5M to $10M average 10% net profit, which on $7,500,000 of revenue is $750,000. The 1 point between that and what the work should return is $75,000 a year, and it is usually where the bank balance stops matching the P and L. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Low Voltage and AV",
      "tradeKey": "low-voltage",
      "spmServed": true,
      "revenueBand": "$5M to $10M",
      "bandKey": "5m-10m",
      "bandIndex": 1,
      "metric": "overhead",
      "metricLabel": "Overhead rate",
      "industryAverage": 15,
      "cfosTarget": 14,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "derived-from-comparable",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Low Voltage and AV contractors at $5M to $10M average 15% overhead, which on $7,500,000 of revenue is $1,125,000. The 1 point between that and what the work should return is $75,000 a year, and it is usually cost the business carries that no job was ever asked to pay for. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Low Voltage and AV",
      "tradeKey": "low-voltage",
      "spmServed": true,
      "revenueBand": "$10M to $25M",
      "bandKey": "10m-25m",
      "bandIndex": 2,
      "metric": "grossMargin",
      "metricLabel": "Gross margin",
      "industryAverage": 26,
      "cfosTarget": 26,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "derived-from-comparable",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Low Voltage and AV contractors at $10M to $25M average 26% gross margin, which on $17,500,000 of revenue is $4,550,000. That is already where the published target sits, so the work at this size is holding it rather than closing it. The 8 steps that hold it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Low Voltage and AV",
      "tradeKey": "low-voltage",
      "spmServed": true,
      "revenueBand": "$10M to $25M",
      "bandKey": "10m-25m",
      "bandIndex": 2,
      "metric": "netProfit",
      "metricLabel": "Net profit margin",
      "industryAverage": 12,
      "cfosTarget": 13,
      "unit": "percent of revenue",
      "basis": "before taxes",
      "provenance": "derived-to-tie",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Low Voltage and AV contractors at $10M to $25M average 12% net profit, which on $17,500,000 of revenue is $2,100,000. The 1 point between that and what the work should return is $175,000 a year, and it is usually where the bank balance stops matching the P and L. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Low Voltage and AV",
      "tradeKey": "low-voltage",
      "spmServed": true,
      "revenueBand": "$10M to $25M",
      "bandKey": "10m-25m",
      "bandIndex": 2,
      "metric": "overhead",
      "metricLabel": "Overhead rate",
      "industryAverage": 14,
      "cfosTarget": 13,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "derived-from-comparable",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Low Voltage and AV contractors at $10M to $25M average 14% overhead, which on $17,500,000 of revenue is $2,450,000. The 1 point between that and what the work should return is $175,000 a year, and it is usually cost the business carries that no job was ever asked to pay for. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Marine",
      "tradeKey": "marine",
      "spmServed": true,
      "revenueBand": "$1M to $5M",
      "bandKey": "1m-5m",
      "bandIndex": 0,
      "metric": "grossMargin",
      "metricLabel": "Gross margin",
      "industryAverage": 22,
      "cfosTarget": 24,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Marine contractors at $1M to $5M average 22% gross margin, which on $3,000,000 of revenue is $660,000. The 2 points between that and what the work should return is $60,000 a year, and it is usually money the job earned and the bid gave away before a crew mobilized. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Marine",
      "tradeKey": "marine",
      "spmServed": true,
      "revenueBand": "$1M to $5M",
      "bandKey": "1m-5m",
      "bandIndex": 0,
      "metric": "netProfit",
      "metricLabel": "Net profit margin",
      "industryAverage": 7,
      "cfosTarget": 10,
      "unit": "percent of revenue",
      "basis": "before taxes",
      "provenance": "derived-to-tie",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Marine contractors at $1M to $5M average 7% net profit, which on $3,000,000 of revenue is $210,000. The 3 points between that and what the work should return is $90,000 a year, and it is usually where the bank balance stops matching the P and L. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Marine",
      "tradeKey": "marine",
      "spmServed": true,
      "revenueBand": "$1M to $5M",
      "bandKey": "1m-5m",
      "bandIndex": 0,
      "metric": "overhead",
      "metricLabel": "Overhead rate",
      "industryAverage": 15,
      "cfosTarget": 14,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Marine contractors at $1M to $5M average 15% overhead, which on $3,000,000 of revenue is $450,000. The 1 point between that and what the work should return is $30,000 a year, and it is usually cost the business carries that no job was ever asked to pay for. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Marine",
      "tradeKey": "marine",
      "spmServed": true,
      "revenueBand": "$5M to $10M",
      "bandKey": "5m-10m",
      "bandIndex": 1,
      "metric": "grossMargin",
      "metricLabel": "Gross margin",
      "industryAverage": 23,
      "cfosTarget": 24,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Marine contractors at $5M to $10M average 23% gross margin, which on $7,500,000 of revenue is $1,725,000. The 1 point between that and what the work should return is $75,000 a year, and it is usually money the job earned and the bid gave away before a crew mobilized. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Marine",
      "tradeKey": "marine",
      "spmServed": true,
      "revenueBand": "$5M to $10M",
      "bandKey": "5m-10m",
      "bandIndex": 1,
      "metric": "netProfit",
      "metricLabel": "Net profit margin",
      "industryAverage": 9,
      "cfosTarget": 11,
      "unit": "percent of revenue",
      "basis": "before taxes",
      "provenance": "derived-to-tie",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Marine contractors at $5M to $10M average 9% net profit, which on $7,500,000 of revenue is $675,000. The 2 points between that and what the work should return is $150,000 a year, and it is usually where the bank balance stops matching the P and L. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Marine",
      "tradeKey": "marine",
      "spmServed": true,
      "revenueBand": "$5M to $10M",
      "bandKey": "5m-10m",
      "bandIndex": 1,
      "metric": "overhead",
      "metricLabel": "Overhead rate",
      "industryAverage": 14,
      "cfosTarget": 13,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Marine contractors at $5M to $10M average 14% overhead, which on $7,500,000 of revenue is $1,050,000. The 1 point between that and what the work should return is $75,000 a year, and it is usually cost the business carries that no job was ever asked to pay for. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Marine",
      "tradeKey": "marine",
      "spmServed": true,
      "revenueBand": "$10M to $25M",
      "bandKey": "10m-25m",
      "bandIndex": 2,
      "metric": "grossMargin",
      "metricLabel": "Gross margin",
      "industryAverage": 25,
      "cfosTarget": 25,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Marine contractors at $10M to $25M average 25% gross margin, which on $17,500,000 of revenue is $4,375,000. That is already where the published target sits, so the work at this size is holding it rather than closing it. The 8 steps that hold it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Marine",
      "tradeKey": "marine",
      "spmServed": true,
      "revenueBand": "$10M to $25M",
      "bandKey": "10m-25m",
      "bandIndex": 2,
      "metric": "netProfit",
      "metricLabel": "Net profit margin",
      "industryAverage": 12,
      "cfosTarget": 13,
      "unit": "percent of revenue",
      "basis": "before taxes",
      "provenance": "derived-to-tie",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Marine contractors at $10M to $25M average 12% net profit, which on $17,500,000 of revenue is $2,100,000. The 1 point between that and what the work should return is $175,000 a year, and it is usually where the bank balance stops matching the P and L. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Marine",
      "tradeKey": "marine",
      "spmServed": true,
      "revenueBand": "$10M to $25M",
      "bandKey": "10m-25m",
      "bandIndex": 2,
      "metric": "overhead",
      "metricLabel": "Overhead rate",
      "industryAverage": 13,
      "cfosTarget": 12,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Marine contractors at $10M to $25M average 13% overhead, which on $17,500,000 of revenue is $2,275,000. The 1 point between that and what the work should return is $175,000 a year, and it is usually cost the business carries that no job was ever asked to pay for. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Masonry",
      "tradeKey": "masonry",
      "spmServed": true,
      "revenueBand": "$1M to $5M",
      "bandKey": "1m-5m",
      "bandIndex": 0,
      "metric": "grossMargin",
      "metricLabel": "Gross margin",
      "industryAverage": 21,
      "cfosTarget": 23,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Masonry contractors at $1M to $5M average 21% gross margin, which on $3,000,000 of revenue is $630,000. The 2 points between that and what the work should return is $60,000 a year, and it is usually money the job earned and the bid gave away before a crew mobilized. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Masonry",
      "tradeKey": "masonry",
      "spmServed": true,
      "revenueBand": "$1M to $5M",
      "bandKey": "1m-5m",
      "bandIndex": 0,
      "metric": "netProfit",
      "metricLabel": "Net profit margin",
      "industryAverage": 7,
      "cfosTarget": 10,
      "unit": "percent of revenue",
      "basis": "before taxes",
      "provenance": "derived-to-tie",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Masonry contractors at $1M to $5M average 7% net profit, which on $3,000,000 of revenue is $210,000. The 3 points between that and what the work should return is $90,000 a year, and it is usually where the bank balance stops matching the P and L. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Masonry",
      "tradeKey": "masonry",
      "spmServed": true,
      "revenueBand": "$1M to $5M",
      "bandKey": "1m-5m",
      "bandIndex": 0,
      "metric": "overhead",
      "metricLabel": "Overhead rate",
      "industryAverage": 14,
      "cfosTarget": 13,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Masonry contractors at $1M to $5M average 14% overhead, which on $3,000,000 of revenue is $420,000. The 1 point between that and what the work should return is $30,000 a year, and it is usually cost the business carries that no job was ever asked to pay for. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Masonry",
      "tradeKey": "masonry",
      "spmServed": true,
      "revenueBand": "$5M to $10M",
      "bandKey": "5m-10m",
      "bandIndex": 1,
      "metric": "grossMargin",
      "metricLabel": "Gross margin",
      "industryAverage": 22,
      "cfosTarget": 22,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Masonry contractors at $5M to $10M average 22% gross margin, which on $7,500,000 of revenue is $1,650,000. That is already where the published target sits, so the work at this size is holding it rather than closing it. The 8 steps that hold it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Masonry",
      "tradeKey": "masonry",
      "spmServed": true,
      "revenueBand": "$5M to $10M",
      "bandKey": "5m-10m",
      "bandIndex": 1,
      "metric": "netProfit",
      "metricLabel": "Net profit margin",
      "industryAverage": 9,
      "cfosTarget": 10,
      "unit": "percent of revenue",
      "basis": "before taxes",
      "provenance": "derived-to-tie",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Masonry contractors at $5M to $10M average 9% net profit, which on $7,500,000 of revenue is $675,000. The 1 point between that and what the work should return is $75,000 a year, and it is usually where the bank balance stops matching the P and L. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Masonry",
      "tradeKey": "masonry",
      "spmServed": true,
      "revenueBand": "$5M to $10M",
      "bandKey": "5m-10m",
      "bandIndex": 1,
      "metric": "overhead",
      "metricLabel": "Overhead rate",
      "industryAverage": 13,
      "cfosTarget": 12,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Masonry contractors at $5M to $10M average 13% overhead, which on $7,500,000 of revenue is $975,000. The 1 point between that and what the work should return is $75,000 a year, and it is usually cost the business carries that no job was ever asked to pay for. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Masonry",
      "tradeKey": "masonry",
      "spmServed": true,
      "revenueBand": "$10M to $25M",
      "bandKey": "10m-25m",
      "bandIndex": 2,
      "metric": "grossMargin",
      "metricLabel": "Gross margin",
      "industryAverage": 23,
      "cfosTarget": 23,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Masonry contractors at $10M to $25M average 23% gross margin, which on $17,500,000 of revenue is $4,025,000. That is already where the published target sits, so the work at this size is holding it rather than closing it. The 8 steps that hold it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Masonry",
      "tradeKey": "masonry",
      "spmServed": true,
      "revenueBand": "$10M to $25M",
      "bandKey": "10m-25m",
      "bandIndex": 2,
      "metric": "netProfit",
      "metricLabel": "Net profit margin",
      "industryAverage": 11,
      "cfosTarget": 12,
      "unit": "percent of revenue",
      "basis": "before taxes",
      "provenance": "derived-to-tie",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Masonry contractors at $10M to $25M average 11% net profit, which on $17,500,000 of revenue is $1,925,000. The 1 point between that and what the work should return is $175,000 a year, and it is usually where the bank balance stops matching the P and L. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Masonry",
      "tradeKey": "masonry",
      "spmServed": true,
      "revenueBand": "$10M to $25M",
      "bandKey": "10m-25m",
      "bandIndex": 2,
      "metric": "overhead",
      "metricLabel": "Overhead rate",
      "industryAverage": 12,
      "cfosTarget": 11,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Masonry contractors at $10M to $25M average 12% overhead, which on $17,500,000 of revenue is $2,100,000. The 1 point between that and what the work should return is $175,000 a year, and it is usually cost the business carries that no job was ever asked to pay for. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Mechanical",
      "tradeKey": "mechanical",
      "spmServed": true,
      "revenueBand": "$1M to $5M",
      "bandKey": "1m-5m",
      "bandIndex": 0,
      "metric": "grossMargin",
      "metricLabel": "Gross margin",
      "industryAverage": 25,
      "cfosTarget": 26,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Mechanical contractors at $1M to $5M average 25% gross margin, which on $3,000,000 of revenue is $750,000. The 1 point between that and what the work should return is $30,000 a year, and it is usually money the job earned and the bid gave away before a crew mobilized. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Mechanical",
      "tradeKey": "mechanical",
      "spmServed": true,
      "revenueBand": "$1M to $5M",
      "bandKey": "1m-5m",
      "bandIndex": 0,
      "metric": "netProfit",
      "metricLabel": "Net profit margin",
      "industryAverage": 9,
      "cfosTarget": 11,
      "unit": "percent of revenue",
      "basis": "before taxes",
      "provenance": "derived-to-tie",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Mechanical contractors at $1M to $5M average 9% net profit, which on $3,000,000 of revenue is $270,000. The 2 points between that and what the work should return is $60,000 a year, and it is usually where the bank balance stops matching the P and L. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Mechanical",
      "tradeKey": "mechanical",
      "spmServed": true,
      "revenueBand": "$1M to $5M",
      "bandKey": "1m-5m",
      "bandIndex": 0,
      "metric": "overhead",
      "metricLabel": "Overhead rate",
      "industryAverage": 16,
      "cfosTarget": 15,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Mechanical contractors at $1M to $5M average 16% overhead, which on $3,000,000 of revenue is $480,000. The 1 point between that and what the work should return is $30,000 a year, and it is usually cost the business carries that no job was ever asked to pay for. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Mechanical",
      "tradeKey": "mechanical",
      "spmServed": true,
      "revenueBand": "$5M to $10M",
      "bandKey": "5m-10m",
      "bandIndex": 1,
      "metric": "grossMargin",
      "metricLabel": "Gross margin",
      "industryAverage": 26,
      "cfosTarget": 26,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Mechanical contractors at $5M to $10M average 26% gross margin, which on $7,500,000 of revenue is $1,950,000. That is already where the published target sits, so the work at this size is holding it rather than closing it. The 8 steps that hold it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Mechanical",
      "tradeKey": "mechanical",
      "spmServed": true,
      "revenueBand": "$5M to $10M",
      "bandKey": "5m-10m",
      "bandIndex": 1,
      "metric": "netProfit",
      "metricLabel": "Net profit margin",
      "industryAverage": 11,
      "cfosTarget": 12,
      "unit": "percent of revenue",
      "basis": "before taxes",
      "provenance": "derived-to-tie",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Mechanical contractors at $5M to $10M average 11% net profit, which on $7,500,000 of revenue is $825,000. The 1 point between that and what the work should return is $75,000 a year, and it is usually where the bank balance stops matching the P and L. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Mechanical",
      "tradeKey": "mechanical",
      "spmServed": true,
      "revenueBand": "$5M to $10M",
      "bandKey": "5m-10m",
      "bandIndex": 1,
      "metric": "overhead",
      "metricLabel": "Overhead rate",
      "industryAverage": 15,
      "cfosTarget": 14,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Mechanical contractors at $5M to $10M average 15% overhead, which on $7,500,000 of revenue is $1,125,000. The 1 point between that and what the work should return is $75,000 a year, and it is usually cost the business carries that no job was ever asked to pay for. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Mechanical",
      "tradeKey": "mechanical",
      "spmServed": true,
      "revenueBand": "$10M to $25M",
      "bandKey": "10m-25m",
      "bandIndex": 2,
      "metric": "grossMargin",
      "metricLabel": "Gross margin",
      "industryAverage": 27,
      "cfosTarget": 27,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Mechanical contractors at $10M to $25M average 27% gross margin, which on $17,500,000 of revenue is $4,725,000. That is already where the published target sits, so the work at this size is holding it rather than closing it. The 8 steps that hold it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Mechanical",
      "tradeKey": "mechanical",
      "spmServed": true,
      "revenueBand": "$10M to $25M",
      "bandKey": "10m-25m",
      "bandIndex": 2,
      "metric": "netProfit",
      "metricLabel": "Net profit margin",
      "industryAverage": 13,
      "cfosTarget": 14,
      "unit": "percent of revenue",
      "basis": "before taxes",
      "provenance": "derived-to-tie",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Mechanical contractors at $10M to $25M average 13% net profit, which on $17,500,000 of revenue is $2,275,000. The 1 point between that and what the work should return is $175,000 a year, and it is usually where the bank balance stops matching the P and L. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Mechanical",
      "tradeKey": "mechanical",
      "spmServed": true,
      "revenueBand": "$10M to $25M",
      "bandKey": "10m-25m",
      "bandIndex": 2,
      "metric": "overhead",
      "metricLabel": "Overhead rate",
      "industryAverage": 14,
      "cfosTarget": 13,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Mechanical contractors at $10M to $25M average 14% overhead, which on $17,500,000 of revenue is $2,450,000. The 1 point between that and what the work should return is $175,000 a year, and it is usually cost the business carries that no job was ever asked to pay for. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Painting",
      "tradeKey": "painting",
      "spmServed": true,
      "revenueBand": "$1M to $5M",
      "bandKey": "1m-5m",
      "bandIndex": 0,
      "metric": "grossMargin",
      "metricLabel": "Gross margin",
      "industryAverage": 18,
      "cfosTarget": 22,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Painting contractors at $1M to $5M average 18% gross margin, which on $3,000,000 of revenue is $540,000. The 4 points between that and what the work should return is $120,000 a year, and it is usually money the job earned and the bid gave away before a crew mobilized. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Painting",
      "tradeKey": "painting",
      "spmServed": true,
      "revenueBand": "$1M to $5M",
      "bandKey": "1m-5m",
      "bandIndex": 0,
      "metric": "netProfit",
      "metricLabel": "Net profit margin",
      "industryAverage": 5,
      "cfosTarget": 10,
      "unit": "percent of revenue",
      "basis": "before taxes",
      "provenance": "derived-to-tie",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Painting contractors at $1M to $5M average 5% net profit, which on $3,000,000 of revenue is $150,000. The 5 points between that and what the work should return is $150,000 a year, and it is usually where the bank balance stops matching the P and L. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Painting",
      "tradeKey": "painting",
      "spmServed": true,
      "revenueBand": "$1M to $5M",
      "bandKey": "1m-5m",
      "bandIndex": 0,
      "metric": "overhead",
      "metricLabel": "Overhead rate",
      "industryAverage": 13,
      "cfosTarget": 12,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Painting contractors at $1M to $5M average 13% overhead, which on $3,000,000 of revenue is $390,000. The 1 point between that and what the work should return is $30,000 a year, and it is usually cost the business carries that no job was ever asked to pay for. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Painting",
      "tradeKey": "painting",
      "spmServed": true,
      "revenueBand": "$5M to $10M",
      "bandKey": "5m-10m",
      "bandIndex": 1,
      "metric": "grossMargin",
      "metricLabel": "Gross margin",
      "industryAverage": 20,
      "cfosTarget": 21,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Painting contractors at $5M to $10M average 20% gross margin, which on $7,500,000 of revenue is $1,500,000. The 1 point between that and what the work should return is $75,000 a year, and it is usually money the job earned and the bid gave away before a crew mobilized. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Painting",
      "tradeKey": "painting",
      "spmServed": true,
      "revenueBand": "$5M to $10M",
      "bandKey": "5m-10m",
      "bandIndex": 1,
      "metric": "netProfit",
      "metricLabel": "Net profit margin",
      "industryAverage": 8,
      "cfosTarget": 10,
      "unit": "percent of revenue",
      "basis": "before taxes",
      "provenance": "derived-to-tie",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Painting contractors at $5M to $10M average 8% net profit, which on $7,500,000 of revenue is $600,000. The 2 points between that and what the work should return is $150,000 a year, and it is usually where the bank balance stops matching the P and L. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Painting",
      "tradeKey": "painting",
      "spmServed": true,
      "revenueBand": "$5M to $10M",
      "bandKey": "5m-10m",
      "bandIndex": 1,
      "metric": "overhead",
      "metricLabel": "Overhead rate",
      "industryAverage": 12,
      "cfosTarget": 11,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Painting contractors at $5M to $10M average 12% overhead, which on $7,500,000 of revenue is $900,000. The 1 point between that and what the work should return is $75,000 a year, and it is usually cost the business carries that no job was ever asked to pay for. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Painting",
      "tradeKey": "painting",
      "spmServed": true,
      "revenueBand": "$10M to $25M",
      "bandKey": "10m-25m",
      "bandIndex": 2,
      "metric": "grossMargin",
      "metricLabel": "Gross margin",
      "industryAverage": 21,
      "cfosTarget": 21,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Painting contractors at $10M to $25M average 21% gross margin, which on $17,500,000 of revenue is $3,675,000. That is already where the published target sits, so the work at this size is holding it rather than closing it. The 8 steps that hold it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Painting",
      "tradeKey": "painting",
      "spmServed": true,
      "revenueBand": "$10M to $25M",
      "bandKey": "10m-25m",
      "bandIndex": 2,
      "metric": "netProfit",
      "metricLabel": "Net profit margin",
      "industryAverage": 10,
      "cfosTarget": 11,
      "unit": "percent of revenue",
      "basis": "before taxes",
      "provenance": "derived-to-tie",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Painting contractors at $10M to $25M average 10% net profit, which on $17,500,000 of revenue is $1,750,000. The 1 point between that and what the work should return is $175,000 a year, and it is usually where the bank balance stops matching the P and L. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Painting",
      "tradeKey": "painting",
      "spmServed": true,
      "revenueBand": "$10M to $25M",
      "bandKey": "10m-25m",
      "bandIndex": 2,
      "metric": "overhead",
      "metricLabel": "Overhead rate",
      "industryAverage": 11,
      "cfosTarget": 10,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Painting contractors at $10M to $25M average 11% overhead, which on $17,500,000 of revenue is $1,925,000. The 1 point between that and what the work should return is $175,000 a year, and it is usually cost the business carries that no job was ever asked to pay for. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Paving",
      "tradeKey": "paving",
      "spmServed": true,
      "revenueBand": "$1M to $5M",
      "bandKey": "1m-5m",
      "bandIndex": 0,
      "metric": "grossMargin",
      "metricLabel": "Gross margin",
      "industryAverage": 20,
      "cfosTarget": 23,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Paving contractors at $1M to $5M average 20% gross margin, which on $3,000,000 of revenue is $600,000. The 3 points between that and what the work should return is $90,000 a year, and it is usually money the job earned and the bid gave away before a crew mobilized. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Paving",
      "tradeKey": "paving",
      "spmServed": true,
      "revenueBand": "$1M to $5M",
      "bandKey": "1m-5m",
      "bandIndex": 0,
      "metric": "netProfit",
      "metricLabel": "Net profit margin",
      "industryAverage": 6,
      "cfosTarget": 10,
      "unit": "percent of revenue",
      "basis": "before taxes",
      "provenance": "derived-to-tie",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Paving contractors at $1M to $5M average 6% net profit, which on $3,000,000 of revenue is $180,000. The 4 points between that and what the work should return is $120,000 a year, and it is usually where the bank balance stops matching the P and L. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Paving",
      "tradeKey": "paving",
      "spmServed": true,
      "revenueBand": "$1M to $5M",
      "bandKey": "1m-5m",
      "bandIndex": 0,
      "metric": "overhead",
      "metricLabel": "Overhead rate",
      "industryAverage": 14,
      "cfosTarget": 13,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Paving contractors at $1M to $5M average 14% overhead, which on $3,000,000 of revenue is $420,000. The 1 point between that and what the work should return is $30,000 a year, and it is usually cost the business carries that no job was ever asked to pay for. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Paving",
      "tradeKey": "paving",
      "spmServed": true,
      "revenueBand": "$5M to $10M",
      "bandKey": "5m-10m",
      "bandIndex": 1,
      "metric": "grossMargin",
      "metricLabel": "Gross margin",
      "industryAverage": 22,
      "cfosTarget": 22,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Paving contractors at $5M to $10M average 22% gross margin, which on $7,500,000 of revenue is $1,650,000. That is already where the published target sits, so the work at this size is holding it rather than closing it. The 8 steps that hold it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Paving",
      "tradeKey": "paving",
      "spmServed": true,
      "revenueBand": "$5M to $10M",
      "bandKey": "5m-10m",
      "bandIndex": 1,
      "metric": "netProfit",
      "metricLabel": "Net profit margin",
      "industryAverage": 9,
      "cfosTarget": 10,
      "unit": "percent of revenue",
      "basis": "before taxes",
      "provenance": "derived-to-tie",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Paving contractors at $5M to $10M average 9% net profit, which on $7,500,000 of revenue is $675,000. The 1 point between that and what the work should return is $75,000 a year, and it is usually where the bank balance stops matching the P and L. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Paving",
      "tradeKey": "paving",
      "spmServed": true,
      "revenueBand": "$5M to $10M",
      "bandKey": "5m-10m",
      "bandIndex": 1,
      "metric": "overhead",
      "metricLabel": "Overhead rate",
      "industryAverage": 13,
      "cfosTarget": 12,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Paving contractors at $5M to $10M average 13% overhead, which on $7,500,000 of revenue is $975,000. The 1 point between that and what the work should return is $75,000 a year, and it is usually cost the business carries that no job was ever asked to pay for. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Paving",
      "tradeKey": "paving",
      "spmServed": true,
      "revenueBand": "$10M to $25M",
      "bandKey": "10m-25m",
      "bandIndex": 2,
      "metric": "grossMargin",
      "metricLabel": "Gross margin",
      "industryAverage": 23,
      "cfosTarget": 23,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Paving contractors at $10M to $25M average 23% gross margin, which on $17,500,000 of revenue is $4,025,000. That is already where the published target sits, so the work at this size is holding it rather than closing it. The 8 steps that hold it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Paving",
      "tradeKey": "paving",
      "spmServed": true,
      "revenueBand": "$10M to $25M",
      "bandKey": "10m-25m",
      "bandIndex": 2,
      "metric": "netProfit",
      "metricLabel": "Net profit margin",
      "industryAverage": 11,
      "cfosTarget": 12,
      "unit": "percent of revenue",
      "basis": "before taxes",
      "provenance": "derived-to-tie",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Paving contractors at $10M to $25M average 11% net profit, which on $17,500,000 of revenue is $1,925,000. The 1 point between that and what the work should return is $175,000 a year, and it is usually where the bank balance stops matching the P and L. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Paving",
      "tradeKey": "paving",
      "spmServed": true,
      "revenueBand": "$10M to $25M",
      "bandKey": "10m-25m",
      "bandIndex": 2,
      "metric": "overhead",
      "metricLabel": "Overhead rate",
      "industryAverage": 12,
      "cfosTarget": 11,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Paving contractors at $10M to $25M average 12% overhead, which on $17,500,000 of revenue is $2,100,000. The 1 point between that and what the work should return is $175,000 a year, and it is usually cost the business carries that no job was ever asked to pay for. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Plumbing",
      "tradeKey": "plumbing",
      "spmServed": true,
      "revenueBand": "$1M to $5M",
      "bandKey": "1m-5m",
      "bandIndex": 0,
      "metric": "grossMargin",
      "metricLabel": "Gross margin",
      "industryAverage": 25,
      "cfosTarget": 26,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Plumbing contractors at $1M to $5M average 25% gross margin, which on $3,000,000 of revenue is $750,000. The 1 point between that and what the work should return is $30,000 a year, and it is usually money the job earned and the bid gave away before a crew mobilized. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Plumbing",
      "tradeKey": "plumbing",
      "spmServed": true,
      "revenueBand": "$1M to $5M",
      "bandKey": "1m-5m",
      "bandIndex": 0,
      "metric": "netProfit",
      "metricLabel": "Net profit margin",
      "industryAverage": 9,
      "cfosTarget": 11,
      "unit": "percent of revenue",
      "basis": "before taxes",
      "provenance": "derived-to-tie",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Plumbing contractors at $1M to $5M average 9% net profit, which on $3,000,000 of revenue is $270,000. The 2 points between that and what the work should return is $60,000 a year, and it is usually where the bank balance stops matching the P and L. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Plumbing",
      "tradeKey": "plumbing",
      "spmServed": true,
      "revenueBand": "$1M to $5M",
      "bandKey": "1m-5m",
      "bandIndex": 0,
      "metric": "overhead",
      "metricLabel": "Overhead rate",
      "industryAverage": 16,
      "cfosTarget": 15,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Plumbing contractors at $1M to $5M average 16% overhead, which on $3,000,000 of revenue is $480,000. The 1 point between that and what the work should return is $30,000 a year, and it is usually cost the business carries that no job was ever asked to pay for. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Plumbing",
      "tradeKey": "plumbing",
      "spmServed": true,
      "revenueBand": "$5M to $10M",
      "bandKey": "5m-10m",
      "bandIndex": 1,
      "metric": "grossMargin",
      "metricLabel": "Gross margin",
      "industryAverage": 26,
      "cfosTarget": 26,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Plumbing contractors at $5M to $10M average 26% gross margin, which on $7,500,000 of revenue is $1,950,000. That is already where the published target sits, so the work at this size is holding it rather than closing it. The 8 steps that hold it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Plumbing",
      "tradeKey": "plumbing",
      "spmServed": true,
      "revenueBand": "$5M to $10M",
      "bandKey": "5m-10m",
      "bandIndex": 1,
      "metric": "netProfit",
      "metricLabel": "Net profit margin",
      "industryAverage": 11,
      "cfosTarget": 12,
      "unit": "percent of revenue",
      "basis": "before taxes",
      "provenance": "derived-to-tie",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Plumbing contractors at $5M to $10M average 11% net profit, which on $7,500,000 of revenue is $825,000. The 1 point between that and what the work should return is $75,000 a year, and it is usually where the bank balance stops matching the P and L. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Plumbing",
      "tradeKey": "plumbing",
      "spmServed": true,
      "revenueBand": "$5M to $10M",
      "bandKey": "5m-10m",
      "bandIndex": 1,
      "metric": "overhead",
      "metricLabel": "Overhead rate",
      "industryAverage": 15,
      "cfosTarget": 14,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Plumbing contractors at $5M to $10M average 15% overhead, which on $7,500,000 of revenue is $1,125,000. The 1 point between that and what the work should return is $75,000 a year, and it is usually cost the business carries that no job was ever asked to pay for. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Plumbing",
      "tradeKey": "plumbing",
      "spmServed": true,
      "revenueBand": "$10M to $25M",
      "bandKey": "10m-25m",
      "bandIndex": 2,
      "metric": "grossMargin",
      "metricLabel": "Gross margin",
      "industryAverage": 27,
      "cfosTarget": 27,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Plumbing contractors at $10M to $25M average 27% gross margin, which on $17,500,000 of revenue is $4,725,000. That is already where the published target sits, so the work at this size is holding it rather than closing it. The 8 steps that hold it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Plumbing",
      "tradeKey": "plumbing",
      "spmServed": true,
      "revenueBand": "$10M to $25M",
      "bandKey": "10m-25m",
      "bandIndex": 2,
      "metric": "netProfit",
      "metricLabel": "Net profit margin",
      "industryAverage": 13,
      "cfosTarget": 14,
      "unit": "percent of revenue",
      "basis": "before taxes",
      "provenance": "derived-to-tie",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Plumbing contractors at $10M to $25M average 13% net profit, which on $17,500,000 of revenue is $2,275,000. The 1 point between that and what the work should return is $175,000 a year, and it is usually where the bank balance stops matching the P and L. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Plumbing",
      "tradeKey": "plumbing",
      "spmServed": true,
      "revenueBand": "$10M to $25M",
      "bandKey": "10m-25m",
      "bandIndex": 2,
      "metric": "overhead",
      "metricLabel": "Overhead rate",
      "industryAverage": 14,
      "cfosTarget": 13,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Plumbing contractors at $10M to $25M average 14% overhead, which on $17,500,000 of revenue is $2,450,000. The 1 point between that and what the work should return is $175,000 a year, and it is usually cost the business carries that no job was ever asked to pay for. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Precast Concrete",
      "tradeKey": "precast",
      "spmServed": true,
      "revenueBand": "$1M to $5M",
      "bandKey": "1m-5m",
      "bandIndex": 0,
      "metric": "grossMargin",
      "metricLabel": "Gross margin",
      "industryAverage": 22,
      "cfosTarget": 24,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "derived-from-comparable",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Precast Concrete contractors at $1M to $5M average 22% gross margin, which on $3,000,000 of revenue is $660,000. The 2 points between that and what the work should return is $60,000 a year, and it is usually money the job earned and the bid gave away before a crew mobilized. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Precast Concrete",
      "tradeKey": "precast",
      "spmServed": true,
      "revenueBand": "$1M to $5M",
      "bandKey": "1m-5m",
      "bandIndex": 0,
      "metric": "netProfit",
      "metricLabel": "Net profit margin",
      "industryAverage": 7,
      "cfosTarget": 10,
      "unit": "percent of revenue",
      "basis": "before taxes",
      "provenance": "derived-to-tie",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Precast Concrete contractors at $1M to $5M average 7% net profit, which on $3,000,000 of revenue is $210,000. The 3 points between that and what the work should return is $90,000 a year, and it is usually where the bank balance stops matching the P and L. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Precast Concrete",
      "tradeKey": "precast",
      "spmServed": true,
      "revenueBand": "$1M to $5M",
      "bandKey": "1m-5m",
      "bandIndex": 0,
      "metric": "overhead",
      "metricLabel": "Overhead rate",
      "industryAverage": 15,
      "cfosTarget": 14,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "derived-from-comparable",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Precast Concrete contractors at $1M to $5M average 15% overhead, which on $3,000,000 of revenue is $450,000. The 1 point between that and what the work should return is $30,000 a year, and it is usually cost the business carries that no job was ever asked to pay for. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Precast Concrete",
      "tradeKey": "precast",
      "spmServed": true,
      "revenueBand": "$5M to $10M",
      "bandKey": "5m-10m",
      "bandIndex": 1,
      "metric": "grossMargin",
      "metricLabel": "Gross margin",
      "industryAverage": 23,
      "cfosTarget": 23.5,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "derived-from-comparable",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Precast Concrete contractors at $5M to $10M average 23% gross margin, which on $7,500,000 of revenue is $1,725,000. The 0.5 points between that and what the work should return is $37,500 a year, and it is usually money the job earned and the bid gave away before a crew mobilized. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Precast Concrete",
      "tradeKey": "precast",
      "spmServed": true,
      "revenueBand": "$5M to $10M",
      "bandKey": "5m-10m",
      "bandIndex": 1,
      "metric": "netProfit",
      "metricLabel": "Net profit margin",
      "industryAverage": 9,
      "cfosTarget": 10.5,
      "unit": "percent of revenue",
      "basis": "before taxes",
      "provenance": "derived-to-tie",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Precast Concrete contractors at $5M to $10M average 9% net profit, which on $7,500,000 of revenue is $675,000. The 1.5 points between that and what the work should return is $112,500 a year, and it is usually where the bank balance stops matching the P and L. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Precast Concrete",
      "tradeKey": "precast",
      "spmServed": true,
      "revenueBand": "$5M to $10M",
      "bandKey": "5m-10m",
      "bandIndex": 1,
      "metric": "overhead",
      "metricLabel": "Overhead rate",
      "industryAverage": 14,
      "cfosTarget": 13,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "derived-from-comparable",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Precast Concrete contractors at $5M to $10M average 14% overhead, which on $7,500,000 of revenue is $1,050,000. The 1 point between that and what the work should return is $75,000 a year, and it is usually cost the business carries that no job was ever asked to pay for. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Precast Concrete",
      "tradeKey": "precast",
      "spmServed": true,
      "revenueBand": "$10M to $25M",
      "bandKey": "10m-25m",
      "bandIndex": 2,
      "metric": "grossMargin",
      "metricLabel": "Gross margin",
      "industryAverage": 24,
      "cfosTarget": 24,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "derived-from-comparable",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Precast Concrete contractors at $10M to $25M average 24% gross margin, which on $17,500,000 of revenue is $4,200,000. That is already where the published target sits, so the work at this size is holding it rather than closing it. The 8 steps that hold it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Precast Concrete",
      "tradeKey": "precast",
      "spmServed": true,
      "revenueBand": "$10M to $25M",
      "bandKey": "10m-25m",
      "bandIndex": 2,
      "metric": "netProfit",
      "metricLabel": "Net profit margin",
      "industryAverage": 11,
      "cfosTarget": 12,
      "unit": "percent of revenue",
      "basis": "before taxes",
      "provenance": "derived-to-tie",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Precast Concrete contractors at $10M to $25M average 11% net profit, which on $17,500,000 of revenue is $1,925,000. The 1 point between that and what the work should return is $175,000 a year, and it is usually where the bank balance stops matching the P and L. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Precast Concrete",
      "tradeKey": "precast",
      "spmServed": true,
      "revenueBand": "$10M to $25M",
      "bandKey": "10m-25m",
      "bandIndex": 2,
      "metric": "overhead",
      "metricLabel": "Overhead rate",
      "industryAverage": 13,
      "cfosTarget": 12,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "derived-from-comparable",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Precast Concrete contractors at $10M to $25M average 13% overhead, which on $17,500,000 of revenue is $2,275,000. The 1 point between that and what the work should return is $175,000 a year, and it is usually cost the business carries that no job was ever asked to pay for. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Process Piping",
      "tradeKey": "process-piping",
      "spmServed": true,
      "revenueBand": "$1M to $5M",
      "bandKey": "1m-5m",
      "bandIndex": 0,
      "metric": "grossMargin",
      "metricLabel": "Gross margin",
      "industryAverage": 24,
      "cfosTarget": 25,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "derived-from-comparable",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Process Piping contractors at $1M to $5M average 24% gross margin, which on $3,000,000 of revenue is $720,000. The 1 point between that and what the work should return is $30,000 a year, and it is usually money the job earned and the bid gave away before a crew mobilized. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Process Piping",
      "tradeKey": "process-piping",
      "spmServed": true,
      "revenueBand": "$1M to $5M",
      "bandKey": "1m-5m",
      "bandIndex": 0,
      "metric": "netProfit",
      "metricLabel": "Net profit margin",
      "industryAverage": 8,
      "cfosTarget": 10,
      "unit": "percent of revenue",
      "basis": "before taxes",
      "provenance": "derived-to-tie",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Process Piping contractors at $1M to $5M average 8% net profit, which on $3,000,000 of revenue is $240,000. The 2 points between that and what the work should return is $60,000 a year, and it is usually where the bank balance stops matching the P and L. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Process Piping",
      "tradeKey": "process-piping",
      "spmServed": true,
      "revenueBand": "$1M to $5M",
      "bandKey": "1m-5m",
      "bandIndex": 0,
      "metric": "overhead",
      "metricLabel": "Overhead rate",
      "industryAverage": 16,
      "cfosTarget": 15,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "derived-from-comparable",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Process Piping contractors at $1M to $5M average 16% overhead, which on $3,000,000 of revenue is $480,000. The 1 point between that and what the work should return is $30,000 a year, and it is usually cost the business carries that no job was ever asked to pay for. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Process Piping",
      "tradeKey": "process-piping",
      "spmServed": true,
      "revenueBand": "$5M to $10M",
      "bandKey": "5m-10m",
      "bandIndex": 1,
      "metric": "grossMargin",
      "metricLabel": "Gross margin",
      "industryAverage": 25,
      "cfosTarget": 25,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "derived-from-comparable",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Process Piping contractors at $5M to $10M average 25% gross margin, which on $7,500,000 of revenue is $1,875,000. That is already where the published target sits, so the work at this size is holding it rather than closing it. The 8 steps that hold it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Process Piping",
      "tradeKey": "process-piping",
      "spmServed": true,
      "revenueBand": "$5M to $10M",
      "bandKey": "5m-10m",
      "bandIndex": 1,
      "metric": "netProfit",
      "metricLabel": "Net profit margin",
      "industryAverage": 10,
      "cfosTarget": 11,
      "unit": "percent of revenue",
      "basis": "before taxes",
      "provenance": "derived-to-tie",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Process Piping contractors at $5M to $10M average 10% net profit, which on $7,500,000 of revenue is $750,000. The 1 point between that and what the work should return is $75,000 a year, and it is usually where the bank balance stops matching the P and L. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Process Piping",
      "tradeKey": "process-piping",
      "spmServed": true,
      "revenueBand": "$5M to $10M",
      "bandKey": "5m-10m",
      "bandIndex": 1,
      "metric": "overhead",
      "metricLabel": "Overhead rate",
      "industryAverage": 15,
      "cfosTarget": 14,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "derived-from-comparable",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Process Piping contractors at $5M to $10M average 15% overhead, which on $7,500,000 of revenue is $1,125,000. The 1 point between that and what the work should return is $75,000 a year, and it is usually cost the business carries that no job was ever asked to pay for. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Process Piping",
      "tradeKey": "process-piping",
      "spmServed": true,
      "revenueBand": "$10M to $25M",
      "bandKey": "10m-25m",
      "bandIndex": 2,
      "metric": "grossMargin",
      "metricLabel": "Gross margin",
      "industryAverage": 26,
      "cfosTarget": 26,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "derived-from-comparable",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Process Piping contractors at $10M to $25M average 26% gross margin, which on $17,500,000 of revenue is $4,550,000. That is already where the published target sits, so the work at this size is holding it rather than closing it. The 8 steps that hold it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Process Piping",
      "tradeKey": "process-piping",
      "spmServed": true,
      "revenueBand": "$10M to $25M",
      "bandKey": "10m-25m",
      "bandIndex": 2,
      "metric": "netProfit",
      "metricLabel": "Net profit margin",
      "industryAverage": 12,
      "cfosTarget": 13,
      "unit": "percent of revenue",
      "basis": "before taxes",
      "provenance": "derived-to-tie",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Process Piping contractors at $10M to $25M average 12% net profit, which on $17,500,000 of revenue is $2,100,000. The 1 point between that and what the work should return is $175,000 a year, and it is usually where the bank balance stops matching the P and L. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Process Piping",
      "tradeKey": "process-piping",
      "spmServed": true,
      "revenueBand": "$10M to $25M",
      "bandKey": "10m-25m",
      "bandIndex": 2,
      "metric": "overhead",
      "metricLabel": "Overhead rate",
      "industryAverage": 14,
      "cfosTarget": 13,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "derived-from-comparable",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Process Piping contractors at $10M to $25M average 14% overhead, which on $17,500,000 of revenue is $2,450,000. The 1 point between that and what the work should return is $175,000 a year, and it is usually cost the business carries that no job was ever asked to pay for. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Roofing",
      "tradeKey": "roofing",
      "spmServed": true,
      "revenueBand": "$1M to $5M",
      "bandKey": "1m-5m",
      "bandIndex": 0,
      "metric": "grossMargin",
      "metricLabel": "Gross margin",
      "industryAverage": 22,
      "cfosTarget": 24,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "derived-from-comparable",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Roofing contractors at $1M to $5M average 22% gross margin, which on $3,000,000 of revenue is $660,000. The 2 points between that and what the work should return is $60,000 a year, and it is usually money the job earned and the bid gave away before a crew mobilized. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Roofing",
      "tradeKey": "roofing",
      "spmServed": true,
      "revenueBand": "$1M to $5M",
      "bandKey": "1m-5m",
      "bandIndex": 0,
      "metric": "netProfit",
      "metricLabel": "Net profit margin",
      "industryAverage": 7,
      "cfosTarget": 10,
      "unit": "percent of revenue",
      "basis": "before taxes",
      "provenance": "derived-to-tie",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Roofing contractors at $1M to $5M average 7% net profit, which on $3,000,000 of revenue is $210,000. The 3 points between that and what the work should return is $90,000 a year, and it is usually where the bank balance stops matching the P and L. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Roofing",
      "tradeKey": "roofing",
      "spmServed": true,
      "revenueBand": "$1M to $5M",
      "bandKey": "1m-5m",
      "bandIndex": 0,
      "metric": "overhead",
      "metricLabel": "Overhead rate",
      "industryAverage": 15,
      "cfosTarget": 14,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "derived-from-comparable",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Roofing contractors at $1M to $5M average 15% overhead, which on $3,000,000 of revenue is $450,000. The 1 point between that and what the work should return is $30,000 a year, and it is usually cost the business carries that no job was ever asked to pay for. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Roofing",
      "tradeKey": "roofing",
      "spmServed": true,
      "revenueBand": "$5M to $10M",
      "bandKey": "5m-10m",
      "bandIndex": 1,
      "metric": "grossMargin",
      "metricLabel": "Gross margin",
      "industryAverage": 23,
      "cfosTarget": 24,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "derived-from-comparable",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Roofing contractors at $5M to $10M average 23% gross margin, which on $7,500,000 of revenue is $1,725,000. The 1 point between that and what the work should return is $75,000 a year, and it is usually money the job earned and the bid gave away before a crew mobilized. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Roofing",
      "tradeKey": "roofing",
      "spmServed": true,
      "revenueBand": "$5M to $10M",
      "bandKey": "5m-10m",
      "bandIndex": 1,
      "metric": "netProfit",
      "metricLabel": "Net profit margin",
      "industryAverage": 9,
      "cfosTarget": 11,
      "unit": "percent of revenue",
      "basis": "before taxes",
      "provenance": "derived-to-tie",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Roofing contractors at $5M to $10M average 9% net profit, which on $7,500,000 of revenue is $675,000. The 2 points between that and what the work should return is $150,000 a year, and it is usually where the bank balance stops matching the P and L. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Roofing",
      "tradeKey": "roofing",
      "spmServed": true,
      "revenueBand": "$5M to $10M",
      "bandKey": "5m-10m",
      "bandIndex": 1,
      "metric": "overhead",
      "metricLabel": "Overhead rate",
      "industryAverage": 14,
      "cfosTarget": 13,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "derived-from-comparable",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Roofing contractors at $5M to $10M average 14% overhead, which on $7,500,000 of revenue is $1,050,000. The 1 point between that and what the work should return is $75,000 a year, and it is usually cost the business carries that no job was ever asked to pay for. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Roofing",
      "tradeKey": "roofing",
      "spmServed": true,
      "revenueBand": "$10M to $25M",
      "bandKey": "10m-25m",
      "bandIndex": 2,
      "metric": "grossMargin",
      "metricLabel": "Gross margin",
      "industryAverage": 24,
      "cfosTarget": 24,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "derived-from-comparable",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Roofing contractors at $10M to $25M average 24% gross margin, which on $17,500,000 of revenue is $4,200,000. That is already where the published target sits, so the work at this size is holding it rather than closing it. The 8 steps that hold it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Roofing",
      "tradeKey": "roofing",
      "spmServed": true,
      "revenueBand": "$10M to $25M",
      "bandKey": "10m-25m",
      "bandIndex": 2,
      "metric": "netProfit",
      "metricLabel": "Net profit margin",
      "industryAverage": 11,
      "cfosTarget": 12,
      "unit": "percent of revenue",
      "basis": "before taxes",
      "provenance": "derived-to-tie",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Roofing contractors at $10M to $25M average 11% net profit, which on $17,500,000 of revenue is $1,925,000. The 1 point between that and what the work should return is $175,000 a year, and it is usually where the bank balance stops matching the P and L. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Roofing",
      "tradeKey": "roofing",
      "spmServed": true,
      "revenueBand": "$10M to $25M",
      "bandKey": "10m-25m",
      "bandIndex": 2,
      "metric": "overhead",
      "metricLabel": "Overhead rate",
      "industryAverage": 13,
      "cfosTarget": 12,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "derived-from-comparable",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Roofing contractors at $10M to $25M average 13% overhead, which on $17,500,000 of revenue is $2,275,000. The 1 point between that and what the work should return is $175,000 a year, and it is usually cost the business carries that no job was ever asked to pay for. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Scaffolding",
      "tradeKey": "scaffolding",
      "spmServed": true,
      "revenueBand": "$1M to $5M",
      "bandKey": "1m-5m",
      "bandIndex": 0,
      "metric": "grossMargin",
      "metricLabel": "Gross margin",
      "industryAverage": 26,
      "cfosTarget": 27,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "derived-from-comparable",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Scaffolding contractors at $1M to $5M average 26% gross margin, which on $3,000,000 of revenue is $780,000. The 1 point between that and what the work should return is $30,000 a year, and it is usually money the job earned and the bid gave away before a crew mobilized. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Scaffolding",
      "tradeKey": "scaffolding",
      "spmServed": true,
      "revenueBand": "$1M to $5M",
      "bandKey": "1m-5m",
      "bandIndex": 0,
      "metric": "netProfit",
      "metricLabel": "Net profit margin",
      "industryAverage": 8,
      "cfosTarget": 10,
      "unit": "percent of revenue",
      "basis": "before taxes",
      "provenance": "derived-to-tie",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Scaffolding contractors at $1M to $5M average 8% net profit, which on $3,000,000 of revenue is $240,000. The 2 points between that and what the work should return is $60,000 a year, and it is usually where the bank balance stops matching the P and L. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Scaffolding",
      "tradeKey": "scaffolding",
      "spmServed": true,
      "revenueBand": "$1M to $5M",
      "bandKey": "1m-5m",
      "bandIndex": 0,
      "metric": "overhead",
      "metricLabel": "Overhead rate",
      "industryAverage": 18,
      "cfosTarget": 17,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "derived-from-comparable",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Scaffolding contractors at $1M to $5M average 18% overhead, which on $3,000,000 of revenue is $540,000. The 1 point between that and what the work should return is $30,000 a year, and it is usually cost the business carries that no job was ever asked to pay for. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Scaffolding",
      "tradeKey": "scaffolding",
      "spmServed": true,
      "revenueBand": "$5M to $10M",
      "bandKey": "5m-10m",
      "bandIndex": 1,
      "metric": "grossMargin",
      "metricLabel": "Gross margin",
      "industryAverage": 28,
      "cfosTarget": 28,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "derived-from-comparable",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Scaffolding contractors at $5M to $10M average 28% gross margin, which on $7,500,000 of revenue is $2,100,000. That is already where the published target sits, so the work at this size is holding it rather than closing it. The 8 steps that hold it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Scaffolding",
      "tradeKey": "scaffolding",
      "spmServed": true,
      "revenueBand": "$5M to $10M",
      "bandKey": "5m-10m",
      "bandIndex": 1,
      "metric": "netProfit",
      "metricLabel": "Net profit margin",
      "industryAverage": 11,
      "cfosTarget": 12,
      "unit": "percent of revenue",
      "basis": "before taxes",
      "provenance": "derived-to-tie",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Scaffolding contractors at $5M to $10M average 11% net profit, which on $7,500,000 of revenue is $825,000. The 1 point between that and what the work should return is $75,000 a year, and it is usually where the bank balance stops matching the P and L. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Scaffolding",
      "tradeKey": "scaffolding",
      "spmServed": true,
      "revenueBand": "$5M to $10M",
      "bandKey": "5m-10m",
      "bandIndex": 1,
      "metric": "overhead",
      "metricLabel": "Overhead rate",
      "industryAverage": 17,
      "cfosTarget": 16,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "derived-from-comparable",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Scaffolding contractors at $5M to $10M average 17% overhead, which on $7,500,000 of revenue is $1,275,000. The 1 point between that and what the work should return is $75,000 a year, and it is usually cost the business carries that no job was ever asked to pay for. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Scaffolding",
      "tradeKey": "scaffolding",
      "spmServed": true,
      "revenueBand": "$10M to $25M",
      "bandKey": "10m-25m",
      "bandIndex": 2,
      "metric": "grossMargin",
      "metricLabel": "Gross margin",
      "industryAverage": 29,
      "cfosTarget": 29,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "derived-from-comparable",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Scaffolding contractors at $10M to $25M average 29% gross margin, which on $17,500,000 of revenue is $5,075,000. That is already where the published target sits, so the work at this size is holding it rather than closing it. The 8 steps that hold it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Scaffolding",
      "tradeKey": "scaffolding",
      "spmServed": true,
      "revenueBand": "$10M to $25M",
      "bandKey": "10m-25m",
      "bandIndex": 2,
      "metric": "netProfit",
      "metricLabel": "Net profit margin",
      "industryAverage": 13,
      "cfosTarget": 14,
      "unit": "percent of revenue",
      "basis": "before taxes",
      "provenance": "derived-to-tie",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Scaffolding contractors at $10M to $25M average 13% net profit, which on $17,500,000 of revenue is $2,275,000. The 1 point between that and what the work should return is $175,000 a year, and it is usually where the bank balance stops matching the P and L. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Scaffolding",
      "tradeKey": "scaffolding",
      "spmServed": true,
      "revenueBand": "$10M to $25M",
      "bandKey": "10m-25m",
      "bandIndex": 2,
      "metric": "overhead",
      "metricLabel": "Overhead rate",
      "industryAverage": 16,
      "cfosTarget": 15,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "derived-from-comparable",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Scaffolding contractors at $10M to $25M average 16% overhead, which on $17,500,000 of revenue is $2,800,000. The 1 point between that and what the work should return is $175,000 a year, and it is usually cost the business carries that no job was ever asked to pay for. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Security Systems",
      "tradeKey": "security-system",
      "spmServed": true,
      "revenueBand": "$1M to $5M",
      "bandKey": "1m-5m",
      "bandIndex": 0,
      "metric": "grossMargin",
      "metricLabel": "Gross margin",
      "industryAverage": 22,
      "cfosTarget": 25,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Security Systems contractors at $1M to $5M average 22% gross margin, which on $3,000,000 of revenue is $660,000. The 3 points between that and what the work should return is $90,000 a year, and it is usually money the job earned and the bid gave away before a crew mobilized. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Security Systems",
      "tradeKey": "security-system",
      "spmServed": true,
      "revenueBand": "$1M to $5M",
      "bandKey": "1m-5m",
      "bandIndex": 0,
      "metric": "netProfit",
      "metricLabel": "Net profit margin",
      "industryAverage": 6,
      "cfosTarget": 10,
      "unit": "percent of revenue",
      "basis": "before taxes",
      "provenance": "derived-to-tie",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Security Systems contractors at $1M to $5M average 6% net profit, which on $3,000,000 of revenue is $180,000. The 4 points between that and what the work should return is $120,000 a year, and it is usually where the bank balance stops matching the P and L. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Security Systems",
      "tradeKey": "security-system",
      "spmServed": true,
      "revenueBand": "$1M to $5M",
      "bandKey": "1m-5m",
      "bandIndex": 0,
      "metric": "overhead",
      "metricLabel": "Overhead rate",
      "industryAverage": 16,
      "cfosTarget": 15,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Security Systems contractors at $1M to $5M average 16% overhead, which on $3,000,000 of revenue is $480,000. The 1 point between that and what the work should return is $30,000 a year, and it is usually cost the business carries that no job was ever asked to pay for. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Security Systems",
      "tradeKey": "security-system",
      "spmServed": true,
      "revenueBand": "$5M to $10M",
      "bandKey": "5m-10m",
      "bandIndex": 1,
      "metric": "grossMargin",
      "metricLabel": "Gross margin",
      "industryAverage": 24,
      "cfosTarget": 25,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Security Systems contractors at $5M to $10M average 24% gross margin, which on $7,500,000 of revenue is $1,800,000. The 1 point between that and what the work should return is $75,000 a year, and it is usually money the job earned and the bid gave away before a crew mobilized. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Security Systems",
      "tradeKey": "security-system",
      "spmServed": true,
      "revenueBand": "$5M to $10M",
      "bandKey": "5m-10m",
      "bandIndex": 1,
      "metric": "netProfit",
      "metricLabel": "Net profit margin",
      "industryAverage": 9,
      "cfosTarget": 11,
      "unit": "percent of revenue",
      "basis": "before taxes",
      "provenance": "derived-to-tie",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Security Systems contractors at $5M to $10M average 9% net profit, which on $7,500,000 of revenue is $675,000. The 2 points between that and what the work should return is $150,000 a year, and it is usually where the bank balance stops matching the P and L. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Security Systems",
      "tradeKey": "security-system",
      "spmServed": true,
      "revenueBand": "$5M to $10M",
      "bandKey": "5m-10m",
      "bandIndex": 1,
      "metric": "overhead",
      "metricLabel": "Overhead rate",
      "industryAverage": 15,
      "cfosTarget": 14,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Security Systems contractors at $5M to $10M average 15% overhead, which on $7,500,000 of revenue is $1,125,000. The 1 point between that and what the work should return is $75,000 a year, and it is usually cost the business carries that no job was ever asked to pay for. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Security Systems",
      "tradeKey": "security-system",
      "spmServed": true,
      "revenueBand": "$10M to $25M",
      "bandKey": "10m-25m",
      "bandIndex": 2,
      "metric": "grossMargin",
      "metricLabel": "Gross margin",
      "industryAverage": 25,
      "cfosTarget": 25,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Security Systems contractors at $10M to $25M average 25% gross margin, which on $17,500,000 of revenue is $4,375,000. That is already where the published target sits, so the work at this size is holding it rather than closing it. The 8 steps that hold it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Security Systems",
      "tradeKey": "security-system",
      "spmServed": true,
      "revenueBand": "$10M to $25M",
      "bandKey": "10m-25m",
      "bandIndex": 2,
      "metric": "netProfit",
      "metricLabel": "Net profit margin",
      "industryAverage": 11,
      "cfosTarget": 12,
      "unit": "percent of revenue",
      "basis": "before taxes",
      "provenance": "derived-to-tie",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Security Systems contractors at $10M to $25M average 11% net profit, which on $17,500,000 of revenue is $1,925,000. The 1 point between that and what the work should return is $175,000 a year, and it is usually where the bank balance stops matching the P and L. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Security Systems",
      "tradeKey": "security-system",
      "spmServed": true,
      "revenueBand": "$10M to $25M",
      "bandKey": "10m-25m",
      "bandIndex": 2,
      "metric": "overhead",
      "metricLabel": "Overhead rate",
      "industryAverage": 14,
      "cfosTarget": 13,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Security Systems contractors at $10M to $25M average 14% overhead, which on $17,500,000 of revenue is $2,450,000. The 1 point between that and what the work should return is $175,000 a year, and it is usually cost the business carries that no job was ever asked to pay for. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Siding",
      "tradeKey": "siding",
      "spmServed": true,
      "revenueBand": "$1M to $5M",
      "bandKey": "1m-5m",
      "bandIndex": 0,
      "metric": "grossMargin",
      "metricLabel": "Gross margin",
      "industryAverage": 21,
      "cfosTarget": 23,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "derived-from-comparable",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Siding contractors at $1M to $5M average 21% gross margin, which on $3,000,000 of revenue is $630,000. The 2 points between that and what the work should return is $60,000 a year, and it is usually money the job earned and the bid gave away before a crew mobilized. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Siding",
      "tradeKey": "siding",
      "spmServed": true,
      "revenueBand": "$1M to $5M",
      "bandKey": "1m-5m",
      "bandIndex": 0,
      "metric": "netProfit",
      "metricLabel": "Net profit margin",
      "industryAverage": 7,
      "cfosTarget": 10,
      "unit": "percent of revenue",
      "basis": "before taxes",
      "provenance": "derived-to-tie",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Siding contractors at $1M to $5M average 7% net profit, which on $3,000,000 of revenue is $210,000. The 3 points between that and what the work should return is $90,000 a year, and it is usually where the bank balance stops matching the P and L. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Siding",
      "tradeKey": "siding",
      "spmServed": true,
      "revenueBand": "$1M to $5M",
      "bandKey": "1m-5m",
      "bandIndex": 0,
      "metric": "overhead",
      "metricLabel": "Overhead rate",
      "industryAverage": 14,
      "cfosTarget": 13,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "derived-from-comparable",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Siding contractors at $1M to $5M average 14% overhead, which on $3,000,000 of revenue is $420,000. The 1 point between that and what the work should return is $30,000 a year, and it is usually cost the business carries that no job was ever asked to pay for. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Siding",
      "tradeKey": "siding",
      "spmServed": true,
      "revenueBand": "$5M to $10M",
      "bandKey": "5m-10m",
      "bandIndex": 1,
      "metric": "grossMargin",
      "metricLabel": "Gross margin",
      "industryAverage": 22,
      "cfosTarget": 22,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "derived-from-comparable",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Siding contractors at $5M to $10M average 22% gross margin, which on $7,500,000 of revenue is $1,650,000. That is already where the published target sits, so the work at this size is holding it rather than closing it. The 8 steps that hold it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Siding",
      "tradeKey": "siding",
      "spmServed": true,
      "revenueBand": "$5M to $10M",
      "bandKey": "5m-10m",
      "bandIndex": 1,
      "metric": "netProfit",
      "metricLabel": "Net profit margin",
      "industryAverage": 9,
      "cfosTarget": 10,
      "unit": "percent of revenue",
      "basis": "before taxes",
      "provenance": "derived-to-tie",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Siding contractors at $5M to $10M average 9% net profit, which on $7,500,000 of revenue is $675,000. The 1 point between that and what the work should return is $75,000 a year, and it is usually where the bank balance stops matching the P and L. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Siding",
      "tradeKey": "siding",
      "spmServed": true,
      "revenueBand": "$5M to $10M",
      "bandKey": "5m-10m",
      "bandIndex": 1,
      "metric": "overhead",
      "metricLabel": "Overhead rate",
      "industryAverage": 13,
      "cfosTarget": 12,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "derived-from-comparable",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Siding contractors at $5M to $10M average 13% overhead, which on $7,500,000 of revenue is $975,000. The 1 point between that and what the work should return is $75,000 a year, and it is usually cost the business carries that no job was ever asked to pay for. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Siding",
      "tradeKey": "siding",
      "spmServed": true,
      "revenueBand": "$10M to $25M",
      "bandKey": "10m-25m",
      "bandIndex": 2,
      "metric": "grossMargin",
      "metricLabel": "Gross margin",
      "industryAverage": 23,
      "cfosTarget": 23,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "derived-from-comparable",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Siding contractors at $10M to $25M average 23% gross margin, which on $17,500,000 of revenue is $4,025,000. That is already where the published target sits, so the work at this size is holding it rather than closing it. The 8 steps that hold it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Siding",
      "tradeKey": "siding",
      "spmServed": true,
      "revenueBand": "$10M to $25M",
      "bandKey": "10m-25m",
      "bandIndex": 2,
      "metric": "netProfit",
      "metricLabel": "Net profit margin",
      "industryAverage": 11,
      "cfosTarget": 12,
      "unit": "percent of revenue",
      "basis": "before taxes",
      "provenance": "derived-to-tie",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Siding contractors at $10M to $25M average 11% net profit, which on $17,500,000 of revenue is $1,925,000. The 1 point between that and what the work should return is $175,000 a year, and it is usually where the bank balance stops matching the P and L. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Siding",
      "tradeKey": "siding",
      "spmServed": true,
      "revenueBand": "$10M to $25M",
      "bandKey": "10m-25m",
      "bandIndex": 2,
      "metric": "overhead",
      "metricLabel": "Overhead rate",
      "industryAverage": 12,
      "cfosTarget": 11,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "derived-from-comparable",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Siding contractors at $10M to $25M average 12% overhead, which on $17,500,000 of revenue is $2,100,000. The 1 point between that and what the work should return is $175,000 a year, and it is usually cost the business carries that no job was ever asked to pay for. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Sitework",
      "tradeKey": "sitework",
      "spmServed": true,
      "revenueBand": "$1M to $5M",
      "bandKey": "1m-5m",
      "bandIndex": 0,
      "metric": "grossMargin",
      "metricLabel": "Gross margin",
      "industryAverage": 18,
      "cfosTarget": 24,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Sitework contractors at $1M to $5M average 18% gross margin, which on $3,000,000 of revenue is $540,000. The 6 points between that and what the work should return is $180,000 a year, and it is usually money the job earned and the bid gave away before a crew mobilized. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Sitework",
      "tradeKey": "sitework",
      "spmServed": true,
      "revenueBand": "$1M to $5M",
      "bandKey": "1m-5m",
      "bandIndex": 0,
      "metric": "netProfit",
      "metricLabel": "Net profit margin",
      "industryAverage": 3,
      "cfosTarget": 10,
      "unit": "percent of revenue",
      "basis": "before taxes",
      "provenance": "derived-to-tie",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Sitework contractors at $1M to $5M average 3% net profit, which on $3,000,000 of revenue is $90,000. The 7 points between that and what the work should return is $210,000 a year, and it is usually where the bank balance stops matching the P and L. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Sitework",
      "tradeKey": "sitework",
      "spmServed": true,
      "revenueBand": "$1M to $5M",
      "bandKey": "1m-5m",
      "bandIndex": 0,
      "metric": "overhead",
      "metricLabel": "Overhead rate",
      "industryAverage": 15,
      "cfosTarget": 14,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Sitework contractors at $1M to $5M average 15% overhead, which on $3,000,000 of revenue is $450,000. The 1 point between that and what the work should return is $30,000 a year, and it is usually cost the business carries that no job was ever asked to pay for. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Sitework",
      "tradeKey": "sitework",
      "spmServed": true,
      "revenueBand": "$5M to $10M",
      "bandKey": "5m-10m",
      "bandIndex": 1,
      "metric": "grossMargin",
      "metricLabel": "Gross margin",
      "industryAverage": 20,
      "cfosTarget": 23,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Sitework contractors at $5M to $10M average 20% gross margin, which on $7,500,000 of revenue is $1,500,000. The 3 points between that and what the work should return is $225,000 a year, and it is usually money the job earned and the bid gave away before a crew mobilized. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Sitework",
      "tradeKey": "sitework",
      "spmServed": true,
      "revenueBand": "$5M to $10M",
      "bandKey": "5m-10m",
      "bandIndex": 1,
      "metric": "netProfit",
      "metricLabel": "Net profit margin",
      "industryAverage": 6,
      "cfosTarget": 10,
      "unit": "percent of revenue",
      "basis": "before taxes",
      "provenance": "derived-to-tie",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Sitework contractors at $5M to $10M average 6% net profit, which on $7,500,000 of revenue is $450,000. The 4 points between that and what the work should return is $300,000 a year, and it is usually where the bank balance stops matching the P and L. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Sitework",
      "tradeKey": "sitework",
      "spmServed": true,
      "revenueBand": "$5M to $10M",
      "bandKey": "5m-10m",
      "bandIndex": 1,
      "metric": "overhead",
      "metricLabel": "Overhead rate",
      "industryAverage": 14,
      "cfosTarget": 13,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Sitework contractors at $5M to $10M average 14% overhead, which on $7,500,000 of revenue is $1,050,000. The 1 point between that and what the work should return is $75,000 a year, and it is usually cost the business carries that no job was ever asked to pay for. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Sitework",
      "tradeKey": "sitework",
      "spmServed": true,
      "revenueBand": "$10M to $25M",
      "bandKey": "10m-25m",
      "bandIndex": 2,
      "metric": "grossMargin",
      "metricLabel": "Gross margin",
      "industryAverage": 22,
      "cfosTarget": 23,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Sitework contractors at $10M to $25M average 22% gross margin, which on $17,500,000 of revenue is $3,850,000. The 1 point between that and what the work should return is $175,000 a year, and it is usually money the job earned and the bid gave away before a crew mobilized. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Sitework",
      "tradeKey": "sitework",
      "spmServed": true,
      "revenueBand": "$10M to $25M",
      "bandKey": "10m-25m",
      "bandIndex": 2,
      "metric": "netProfit",
      "metricLabel": "Net profit margin",
      "industryAverage": 9,
      "cfosTarget": 11,
      "unit": "percent of revenue",
      "basis": "before taxes",
      "provenance": "derived-to-tie",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Sitework contractors at $10M to $25M average 9% net profit, which on $17,500,000 of revenue is $1,575,000. The 2 points between that and what the work should return is $350,000 a year, and it is usually where the bank balance stops matching the P and L. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Sitework",
      "tradeKey": "sitework",
      "spmServed": true,
      "revenueBand": "$10M to $25M",
      "bandKey": "10m-25m",
      "bandIndex": 2,
      "metric": "overhead",
      "metricLabel": "Overhead rate",
      "industryAverage": 13,
      "cfosTarget": 12,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Sitework contractors at $10M to $25M average 13% overhead, which on $17,500,000 of revenue is $2,275,000. The 1 point between that and what the work should return is $175,000 a year, and it is usually cost the business carries that no job was ever asked to pay for. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Solar",
      "tradeKey": "solar",
      "spmServed": true,
      "revenueBand": "$1M to $5M",
      "bandKey": "1m-5m",
      "bandIndex": 0,
      "metric": "grossMargin",
      "metricLabel": "Gross margin",
      "industryAverage": 22,
      "cfosTarget": 24,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Solar contractors at $1M to $5M average 22% gross margin, which on $3,000,000 of revenue is $660,000. The 2 points between that and what the work should return is $60,000 a year, and it is usually money the job earned and the bid gave away before a crew mobilized. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Solar",
      "tradeKey": "solar",
      "spmServed": true,
      "revenueBand": "$1M to $5M",
      "bandKey": "1m-5m",
      "bandIndex": 0,
      "metric": "netProfit",
      "metricLabel": "Net profit margin",
      "industryAverage": 7,
      "cfosTarget": 10,
      "unit": "percent of revenue",
      "basis": "before taxes",
      "provenance": "derived-to-tie",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Solar contractors at $1M to $5M average 7% net profit, which on $3,000,000 of revenue is $210,000. The 3 points between that and what the work should return is $90,000 a year, and it is usually where the bank balance stops matching the P and L. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Solar",
      "tradeKey": "solar",
      "spmServed": true,
      "revenueBand": "$1M to $5M",
      "bandKey": "1m-5m",
      "bandIndex": 0,
      "metric": "overhead",
      "metricLabel": "Overhead rate",
      "industryAverage": 15,
      "cfosTarget": 14,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Solar contractors at $1M to $5M average 15% overhead, which on $3,000,000 of revenue is $450,000. The 1 point between that and what the work should return is $30,000 a year, and it is usually cost the business carries that no job was ever asked to pay for. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Solar",
      "tradeKey": "solar",
      "spmServed": true,
      "revenueBand": "$5M to $10M",
      "bandKey": "5m-10m",
      "bandIndex": 1,
      "metric": "grossMargin",
      "metricLabel": "Gross margin",
      "industryAverage": 23,
      "cfosTarget": 24,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Solar contractors at $5M to $10M average 23% gross margin, which on $7,500,000 of revenue is $1,725,000. The 1 point between that and what the work should return is $75,000 a year, and it is usually money the job earned and the bid gave away before a crew mobilized. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Solar",
      "tradeKey": "solar",
      "spmServed": true,
      "revenueBand": "$5M to $10M",
      "bandKey": "5m-10m",
      "bandIndex": 1,
      "metric": "netProfit",
      "metricLabel": "Net profit margin",
      "industryAverage": 9,
      "cfosTarget": 11,
      "unit": "percent of revenue",
      "basis": "before taxes",
      "provenance": "derived-to-tie",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Solar contractors at $5M to $10M average 9% net profit, which on $7,500,000 of revenue is $675,000. The 2 points between that and what the work should return is $150,000 a year, and it is usually where the bank balance stops matching the P and L. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Solar",
      "tradeKey": "solar",
      "spmServed": true,
      "revenueBand": "$5M to $10M",
      "bandKey": "5m-10m",
      "bandIndex": 1,
      "metric": "overhead",
      "metricLabel": "Overhead rate",
      "industryAverage": 14,
      "cfosTarget": 13,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Solar contractors at $5M to $10M average 14% overhead, which on $7,500,000 of revenue is $1,050,000. The 1 point between that and what the work should return is $75,000 a year, and it is usually cost the business carries that no job was ever asked to pay for. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Solar",
      "tradeKey": "solar",
      "spmServed": true,
      "revenueBand": "$10M to $25M",
      "bandKey": "10m-25m",
      "bandIndex": 2,
      "metric": "grossMargin",
      "metricLabel": "Gross margin",
      "industryAverage": 24,
      "cfosTarget": 24,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Solar contractors at $10M to $25M average 24% gross margin, which on $17,500,000 of revenue is $4,200,000. That is already where the published target sits, so the work at this size is holding it rather than closing it. The 8 steps that hold it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Solar",
      "tradeKey": "solar",
      "spmServed": true,
      "revenueBand": "$10M to $25M",
      "bandKey": "10m-25m",
      "bandIndex": 2,
      "metric": "netProfit",
      "metricLabel": "Net profit margin",
      "industryAverage": 11,
      "cfosTarget": 12,
      "unit": "percent of revenue",
      "basis": "before taxes",
      "provenance": "derived-to-tie",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Solar contractors at $10M to $25M average 11% net profit, which on $17,500,000 of revenue is $1,925,000. The 1 point between that and what the work should return is $175,000 a year, and it is usually where the bank balance stops matching the P and L. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Solar",
      "tradeKey": "solar",
      "spmServed": true,
      "revenueBand": "$10M to $25M",
      "bandKey": "10m-25m",
      "bandIndex": 2,
      "metric": "overhead",
      "metricLabel": "Overhead rate",
      "industryAverage": 13,
      "cfosTarget": 12,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Solar contractors at $10M to $25M average 13% overhead, which on $17,500,000 of revenue is $2,275,000. The 1 point between that and what the work should return is $175,000 a year, and it is usually cost the business carries that no job was ever asked to pay for. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Structural Steel",
      "tradeKey": "structural-steel",
      "spmServed": true,
      "revenueBand": "$1M to $5M",
      "bandKey": "1m-5m",
      "bandIndex": 0,
      "metric": "grossMargin",
      "metricLabel": "Gross margin",
      "industryAverage": 23,
      "cfosTarget": 24,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Structural Steel contractors at $1M to $5M average 23% gross margin, which on $3,000,000 of revenue is $690,000. The 1 point between that and what the work should return is $30,000 a year, and it is usually money the job earned and the bid gave away before a crew mobilized. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Structural Steel",
      "tradeKey": "structural-steel",
      "spmServed": true,
      "revenueBand": "$1M to $5M",
      "bandKey": "1m-5m",
      "bandIndex": 0,
      "metric": "netProfit",
      "metricLabel": "Net profit margin",
      "industryAverage": 8,
      "cfosTarget": 10,
      "unit": "percent of revenue",
      "basis": "before taxes",
      "provenance": "derived-to-tie",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Structural Steel contractors at $1M to $5M average 8% net profit, which on $3,000,000 of revenue is $240,000. The 2 points between that and what the work should return is $60,000 a year, and it is usually where the bank balance stops matching the P and L. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Structural Steel",
      "tradeKey": "structural-steel",
      "spmServed": true,
      "revenueBand": "$1M to $5M",
      "bandKey": "1m-5m",
      "bandIndex": 0,
      "metric": "overhead",
      "metricLabel": "Overhead rate",
      "industryAverage": 15,
      "cfosTarget": 14,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Structural Steel contractors at $1M to $5M average 15% overhead, which on $3,000,000 of revenue is $450,000. The 1 point between that and what the work should return is $30,000 a year, and it is usually cost the business carries that no job was ever asked to pay for. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Structural Steel",
      "tradeKey": "structural-steel",
      "spmServed": true,
      "revenueBand": "$5M to $10M",
      "bandKey": "5m-10m",
      "bandIndex": 1,
      "metric": "grossMargin",
      "metricLabel": "Gross margin",
      "industryAverage": 24,
      "cfosTarget": 24,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Structural Steel contractors at $5M to $10M average 24% gross margin, which on $7,500,000 of revenue is $1,800,000. That is already where the published target sits, so the work at this size is holding it rather than closing it. The 8 steps that hold it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Structural Steel",
      "tradeKey": "structural-steel",
      "spmServed": true,
      "revenueBand": "$5M to $10M",
      "bandKey": "5m-10m",
      "bandIndex": 1,
      "metric": "netProfit",
      "metricLabel": "Net profit margin",
      "industryAverage": 10,
      "cfosTarget": 11,
      "unit": "percent of revenue",
      "basis": "before taxes",
      "provenance": "derived-to-tie",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Structural Steel contractors at $5M to $10M average 10% net profit, which on $7,500,000 of revenue is $750,000. The 1 point between that and what the work should return is $75,000 a year, and it is usually where the bank balance stops matching the P and L. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Structural Steel",
      "tradeKey": "structural-steel",
      "spmServed": true,
      "revenueBand": "$5M to $10M",
      "bandKey": "5m-10m",
      "bandIndex": 1,
      "metric": "overhead",
      "metricLabel": "Overhead rate",
      "industryAverage": 14,
      "cfosTarget": 13,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Structural Steel contractors at $5M to $10M average 14% overhead, which on $7,500,000 of revenue is $1,050,000. The 1 point between that and what the work should return is $75,000 a year, and it is usually cost the business carries that no job was ever asked to pay for. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Structural Steel",
      "tradeKey": "structural-steel",
      "spmServed": true,
      "revenueBand": "$10M to $25M",
      "bandKey": "10m-25m",
      "bandIndex": 2,
      "metric": "grossMargin",
      "metricLabel": "Gross margin",
      "industryAverage": 25,
      "cfosTarget": 25,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Structural Steel contractors at $10M to $25M average 25% gross margin, which on $17,500,000 of revenue is $4,375,000. That is already where the published target sits, so the work at this size is holding it rather than closing it. The 8 steps that hold it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Structural Steel",
      "tradeKey": "structural-steel",
      "spmServed": true,
      "revenueBand": "$10M to $25M",
      "bandKey": "10m-25m",
      "bandIndex": 2,
      "metric": "netProfit",
      "metricLabel": "Net profit margin",
      "industryAverage": 12,
      "cfosTarget": 13,
      "unit": "percent of revenue",
      "basis": "before taxes",
      "provenance": "derived-to-tie",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Structural Steel contractors at $10M to $25M average 12% net profit, which on $17,500,000 of revenue is $2,100,000. The 1 point between that and what the work should return is $175,000 a year, and it is usually where the bank balance stops matching the P and L. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Structural Steel",
      "tradeKey": "structural-steel",
      "spmServed": true,
      "revenueBand": "$10M to $25M",
      "bandKey": "10m-25m",
      "bandIndex": 2,
      "metric": "overhead",
      "metricLabel": "Overhead rate",
      "industryAverage": 13,
      "cfosTarget": 12,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Structural Steel contractors at $10M to $25M average 13% overhead, which on $17,500,000 of revenue is $2,275,000. The 1 point between that and what the work should return is $175,000 a year, and it is usually cost the business carries that no job was ever asked to pay for. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "SWPPP and Erosion Control",
      "tradeKey": "swppp",
      "spmServed": true,
      "revenueBand": "$1M to $5M",
      "bandKey": "1m-5m",
      "bandIndex": 0,
      "metric": "grossMargin",
      "metricLabel": "Gross margin",
      "industryAverage": 24,
      "cfosTarget": 24,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "SWPPP and Erosion Control contractors at $1M to $5M average 24% gross margin, which on $3,000,000 of revenue is $720,000. That is already where the published target sits, so the work at this size is holding it rather than closing it. The 8 steps that hold it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "SWPPP and Erosion Control",
      "tradeKey": "swppp",
      "spmServed": true,
      "revenueBand": "$1M to $5M",
      "bandKey": "1m-5m",
      "bandIndex": 0,
      "metric": "netProfit",
      "metricLabel": "Net profit margin",
      "industryAverage": 10,
      "cfosTarget": 11,
      "unit": "percent of revenue",
      "basis": "before taxes",
      "provenance": "derived-to-tie",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "SWPPP and Erosion Control contractors at $1M to $5M average 10% net profit, which on $3,000,000 of revenue is $300,000. The 1 point between that and what the work should return is $30,000 a year, and it is usually where the bank balance stops matching the P and L. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "SWPPP and Erosion Control",
      "tradeKey": "swppp",
      "spmServed": true,
      "revenueBand": "$1M to $5M",
      "bandKey": "1m-5m",
      "bandIndex": 0,
      "metric": "overhead",
      "metricLabel": "Overhead rate",
      "industryAverage": 14,
      "cfosTarget": 13,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "SWPPP and Erosion Control contractors at $1M to $5M average 14% overhead, which on $3,000,000 of revenue is $420,000. The 1 point between that and what the work should return is $30,000 a year, and it is usually cost the business carries that no job was ever asked to pay for. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "SWPPP and Erosion Control",
      "tradeKey": "swppp",
      "spmServed": true,
      "revenueBand": "$5M to $10M",
      "bandKey": "5m-10m",
      "bandIndex": 1,
      "metric": "grossMargin",
      "metricLabel": "Gross margin",
      "industryAverage": 26,
      "cfosTarget": 26,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "SWPPP and Erosion Control contractors at $5M to $10M average 26% gross margin, which on $7,500,000 of revenue is $1,950,000. That is already where the published target sits, so the work at this size is holding it rather than closing it. The 8 steps that hold it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "SWPPP and Erosion Control",
      "tradeKey": "swppp",
      "spmServed": true,
      "revenueBand": "$5M to $10M",
      "bandKey": "5m-10m",
      "bandIndex": 1,
      "metric": "netProfit",
      "metricLabel": "Net profit margin",
      "industryAverage": 13,
      "cfosTarget": 14,
      "unit": "percent of revenue",
      "basis": "before taxes",
      "provenance": "derived-to-tie",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "SWPPP and Erosion Control contractors at $5M to $10M average 13% net profit, which on $7,500,000 of revenue is $975,000. The 1 point between that and what the work should return is $75,000 a year, and it is usually where the bank balance stops matching the P and L. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "SWPPP and Erosion Control",
      "tradeKey": "swppp",
      "spmServed": true,
      "revenueBand": "$5M to $10M",
      "bandKey": "5m-10m",
      "bandIndex": 1,
      "metric": "overhead",
      "metricLabel": "Overhead rate",
      "industryAverage": 13,
      "cfosTarget": 12,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "SWPPP and Erosion Control contractors at $5M to $10M average 13% overhead, which on $7,500,000 of revenue is $975,000. The 1 point between that and what the work should return is $75,000 a year, and it is usually cost the business carries that no job was ever asked to pay for. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "SWPPP and Erosion Control",
      "tradeKey": "swppp",
      "spmServed": true,
      "revenueBand": "$10M to $25M",
      "bandKey": "10m-25m",
      "bandIndex": 2,
      "metric": "grossMargin",
      "metricLabel": "Gross margin",
      "industryAverage": 27,
      "cfosTarget": 27,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "SWPPP and Erosion Control contractors at $10M to $25M average 27% gross margin, which on $17,500,000 of revenue is $4,725,000. That is already where the published target sits, so the work at this size is holding it rather than closing it. The 8 steps that hold it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "SWPPP and Erosion Control",
      "tradeKey": "swppp",
      "spmServed": true,
      "revenueBand": "$10M to $25M",
      "bandKey": "10m-25m",
      "bandIndex": 2,
      "metric": "netProfit",
      "metricLabel": "Net profit margin",
      "industryAverage": 15,
      "cfosTarget": 16,
      "unit": "percent of revenue",
      "basis": "before taxes",
      "provenance": "derived-to-tie",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "SWPPP and Erosion Control contractors at $10M to $25M average 15% net profit, which on $17,500,000 of revenue is $2,625,000. The 1 point between that and what the work should return is $175,000 a year, and it is usually where the bank balance stops matching the P and L. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "SWPPP and Erosion Control",
      "tradeKey": "swppp",
      "spmServed": true,
      "revenueBand": "$10M to $25M",
      "bandKey": "10m-25m",
      "bandIndex": 2,
      "metric": "overhead",
      "metricLabel": "Overhead rate",
      "industryAverage": 12,
      "cfosTarget": 11,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "SWPPP and Erosion Control contractors at $10M to $25M average 12% overhead, which on $17,500,000 of revenue is $2,100,000. The 1 point between that and what the work should return is $175,000 a year, and it is usually cost the business carries that no job was ever asked to pay for. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Tank and Vessel",
      "tradeKey": "tank-vessel",
      "spmServed": true,
      "revenueBand": "$1M to $5M",
      "bandKey": "1m-5m",
      "bandIndex": 0,
      "metric": "grossMargin",
      "metricLabel": "Gross margin",
      "industryAverage": 23,
      "cfosTarget": 24.5,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "derived-from-comparable",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Tank and Vessel contractors at $1M to $5M average 23% gross margin, which on $3,000,000 of revenue is $690,000. The 1.5 points between that and what the work should return is $45,000 a year, and it is usually money the job earned and the bid gave away before a crew mobilized. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Tank and Vessel",
      "tradeKey": "tank-vessel",
      "spmServed": true,
      "revenueBand": "$1M to $5M",
      "bandKey": "1m-5m",
      "bandIndex": 0,
      "metric": "netProfit",
      "metricLabel": "Net profit margin",
      "industryAverage": 8,
      "cfosTarget": 10.5,
      "unit": "percent of revenue",
      "basis": "before taxes",
      "provenance": "derived-to-tie",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Tank and Vessel contractors at $1M to $5M average 8% net profit, which on $3,000,000 of revenue is $240,000. The 2.5 points between that and what the work should return is $75,000 a year, and it is usually where the bank balance stops matching the P and L. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Tank and Vessel",
      "tradeKey": "tank-vessel",
      "spmServed": true,
      "revenueBand": "$1M to $5M",
      "bandKey": "1m-5m",
      "bandIndex": 0,
      "metric": "overhead",
      "metricLabel": "Overhead rate",
      "industryAverage": 15,
      "cfosTarget": 14,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "derived-from-comparable",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Tank and Vessel contractors at $1M to $5M average 15% overhead, which on $3,000,000 of revenue is $450,000. The 1 point between that and what the work should return is $30,000 a year, and it is usually cost the business carries that no job was ever asked to pay for. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Tank and Vessel",
      "tradeKey": "tank-vessel",
      "spmServed": true,
      "revenueBand": "$5M to $10M",
      "bandKey": "5m-10m",
      "bandIndex": 1,
      "metric": "grossMargin",
      "metricLabel": "Gross margin",
      "industryAverage": 24,
      "cfosTarget": 24.5,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "derived-from-comparable",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Tank and Vessel contractors at $5M to $10M average 24% gross margin, which on $7,500,000 of revenue is $1,800,000. The 0.5 points between that and what the work should return is $37,500 a year, and it is usually money the job earned and the bid gave away before a crew mobilized. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Tank and Vessel",
      "tradeKey": "tank-vessel",
      "spmServed": true,
      "revenueBand": "$5M to $10M",
      "bandKey": "5m-10m",
      "bandIndex": 1,
      "metric": "netProfit",
      "metricLabel": "Net profit margin",
      "industryAverage": 10,
      "cfosTarget": 11.5,
      "unit": "percent of revenue",
      "basis": "before taxes",
      "provenance": "derived-to-tie",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Tank and Vessel contractors at $5M to $10M average 10% net profit, which on $7,500,000 of revenue is $750,000. The 1.5 points between that and what the work should return is $112,500 a year, and it is usually where the bank balance stops matching the P and L. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Tank and Vessel",
      "tradeKey": "tank-vessel",
      "spmServed": true,
      "revenueBand": "$5M to $10M",
      "bandKey": "5m-10m",
      "bandIndex": 1,
      "metric": "overhead",
      "metricLabel": "Overhead rate",
      "industryAverage": 14,
      "cfosTarget": 13,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "derived-from-comparable",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Tank and Vessel contractors at $5M to $10M average 14% overhead, which on $7,500,000 of revenue is $1,050,000. The 1 point between that and what the work should return is $75,000 a year, and it is usually cost the business carries that no job was ever asked to pay for. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Tank and Vessel",
      "tradeKey": "tank-vessel",
      "spmServed": true,
      "revenueBand": "$10M to $25M",
      "bandKey": "10m-25m",
      "bandIndex": 2,
      "metric": "grossMargin",
      "metricLabel": "Gross margin",
      "industryAverage": 25,
      "cfosTarget": 25,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "derived-from-comparable",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Tank and Vessel contractors at $10M to $25M average 25% gross margin, which on $17,500,000 of revenue is $4,375,000. That is already where the published target sits, so the work at this size is holding it rather than closing it. The 8 steps that hold it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Tank and Vessel",
      "tradeKey": "tank-vessel",
      "spmServed": true,
      "revenueBand": "$10M to $25M",
      "bandKey": "10m-25m",
      "bandIndex": 2,
      "metric": "netProfit",
      "metricLabel": "Net profit margin",
      "industryAverage": 12,
      "cfosTarget": 13,
      "unit": "percent of revenue",
      "basis": "before taxes",
      "provenance": "derived-to-tie",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Tank and Vessel contractors at $10M to $25M average 12% net profit, which on $17,500,000 of revenue is $2,100,000. The 1 point between that and what the work should return is $175,000 a year, and it is usually where the bank balance stops matching the P and L. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Tank and Vessel",
      "tradeKey": "tank-vessel",
      "spmServed": true,
      "revenueBand": "$10M to $25M",
      "bandKey": "10m-25m",
      "bandIndex": 2,
      "metric": "overhead",
      "metricLabel": "Overhead rate",
      "industryAverage": 13,
      "cfosTarget": 12,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "derived-from-comparable",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Tank and Vessel contractors at $10M to $25M average 13% overhead, which on $17,500,000 of revenue is $2,275,000. The 1 point between that and what the work should return is $175,000 a year, and it is usually cost the business carries that no job was ever asked to pay for. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Telecom",
      "tradeKey": "telecom",
      "spmServed": true,
      "revenueBand": "$1M to $5M",
      "bandKey": "1m-5m",
      "bandIndex": 0,
      "metric": "grossMargin",
      "metricLabel": "Gross margin",
      "industryAverage": 22,
      "cfosTarget": 24,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Telecom contractors at $1M to $5M average 22% gross margin, which on $3,000,000 of revenue is $660,000. The 2 points between that and what the work should return is $60,000 a year, and it is usually money the job earned and the bid gave away before a crew mobilized. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Telecom",
      "tradeKey": "telecom",
      "spmServed": true,
      "revenueBand": "$1M to $5M",
      "bandKey": "1m-5m",
      "bandIndex": 0,
      "metric": "netProfit",
      "metricLabel": "Net profit margin",
      "industryAverage": 7,
      "cfosTarget": 10,
      "unit": "percent of revenue",
      "basis": "before taxes",
      "provenance": "derived-to-tie",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Telecom contractors at $1M to $5M average 7% net profit, which on $3,000,000 of revenue is $210,000. The 3 points between that and what the work should return is $90,000 a year, and it is usually where the bank balance stops matching the P and L. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Telecom",
      "tradeKey": "telecom",
      "spmServed": true,
      "revenueBand": "$1M to $5M",
      "bandKey": "1m-5m",
      "bandIndex": 0,
      "metric": "overhead",
      "metricLabel": "Overhead rate",
      "industryAverage": 15,
      "cfosTarget": 14,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Telecom contractors at $1M to $5M average 15% overhead, which on $3,000,000 of revenue is $450,000. The 1 point between that and what the work should return is $30,000 a year, and it is usually cost the business carries that no job was ever asked to pay for. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Telecom",
      "tradeKey": "telecom",
      "spmServed": true,
      "revenueBand": "$5M to $10M",
      "bandKey": "5m-10m",
      "bandIndex": 1,
      "metric": "grossMargin",
      "metricLabel": "Gross margin",
      "industryAverage": 23,
      "cfosTarget": 23.5,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Telecom contractors at $5M to $10M average 23% gross margin, which on $7,500,000 of revenue is $1,725,000. The 0.5 points between that and what the work should return is $37,500 a year, and it is usually money the job earned and the bid gave away before a crew mobilized. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Telecom",
      "tradeKey": "telecom",
      "spmServed": true,
      "revenueBand": "$5M to $10M",
      "bandKey": "5m-10m",
      "bandIndex": 1,
      "metric": "netProfit",
      "metricLabel": "Net profit margin",
      "industryAverage": 9,
      "cfosTarget": 10.5,
      "unit": "percent of revenue",
      "basis": "before taxes",
      "provenance": "derived-to-tie",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Telecom contractors at $5M to $10M average 9% net profit, which on $7,500,000 of revenue is $675,000. The 1.5 points between that and what the work should return is $112,500 a year, and it is usually where the bank balance stops matching the P and L. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Telecom",
      "tradeKey": "telecom",
      "spmServed": true,
      "revenueBand": "$5M to $10M",
      "bandKey": "5m-10m",
      "bandIndex": 1,
      "metric": "overhead",
      "metricLabel": "Overhead rate",
      "industryAverage": 14,
      "cfosTarget": 13,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Telecom contractors at $5M to $10M average 14% overhead, which on $7,500,000 of revenue is $1,050,000. The 1 point between that and what the work should return is $75,000 a year, and it is usually cost the business carries that no job was ever asked to pay for. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Telecom",
      "tradeKey": "telecom",
      "spmServed": true,
      "revenueBand": "$10M to $25M",
      "bandKey": "10m-25m",
      "bandIndex": 2,
      "metric": "grossMargin",
      "metricLabel": "Gross margin",
      "industryAverage": 24,
      "cfosTarget": 24,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Telecom contractors at $10M to $25M average 24% gross margin, which on $17,500,000 of revenue is $4,200,000. That is already where the published target sits, so the work at this size is holding it rather than closing it. The 8 steps that hold it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Telecom",
      "tradeKey": "telecom",
      "spmServed": true,
      "revenueBand": "$10M to $25M",
      "bandKey": "10m-25m",
      "bandIndex": 2,
      "metric": "netProfit",
      "metricLabel": "Net profit margin",
      "industryAverage": 11,
      "cfosTarget": 12,
      "unit": "percent of revenue",
      "basis": "before taxes",
      "provenance": "derived-to-tie",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Telecom contractors at $10M to $25M average 11% net profit, which on $17,500,000 of revenue is $1,925,000. The 1 point between that and what the work should return is $175,000 a year, and it is usually where the bank balance stops matching the P and L. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Telecom",
      "tradeKey": "telecom",
      "spmServed": true,
      "revenueBand": "$10M to $25M",
      "bandKey": "10m-25m",
      "bandIndex": 2,
      "metric": "overhead",
      "metricLabel": "Overhead rate",
      "industryAverage": 13,
      "cfosTarget": 12,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Telecom contractors at $10M to $25M average 13% overhead, which on $17,500,000 of revenue is $2,275,000. The 1 point between that and what the work should return is $175,000 a year, and it is usually cost the business carries that no job was ever asked to pay for. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Tile & Stone",
      "tradeKey": "tile-stone",
      "spmServed": true,
      "revenueBand": "$1M to $5M",
      "bandKey": "1m-5m",
      "bandIndex": 0,
      "metric": "grossMargin",
      "metricLabel": "Gross margin",
      "industryAverage": 22,
      "cfosTarget": 23,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "derived-from-comparable",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Tile & Stone contractors at $1M to $5M average 22% gross margin, which on $3,000,000 of revenue is $660,000. The 1 point between that and what the work should return is $30,000 a year, and it is usually money the job earned and the bid gave away before a crew mobilized. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Tile & Stone",
      "tradeKey": "tile-stone",
      "spmServed": true,
      "revenueBand": "$1M to $5M",
      "bandKey": "1m-5m",
      "bandIndex": 0,
      "metric": "netProfit",
      "metricLabel": "Net profit margin",
      "industryAverage": 8,
      "cfosTarget": 10,
      "unit": "percent of revenue",
      "basis": "before taxes",
      "provenance": "derived-to-tie",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Tile & Stone contractors at $1M to $5M average 8% net profit, which on $3,000,000 of revenue is $240,000. The 2 points between that and what the work should return is $60,000 a year, and it is usually where the bank balance stops matching the P and L. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Tile & Stone",
      "tradeKey": "tile-stone",
      "spmServed": true,
      "revenueBand": "$1M to $5M",
      "bandKey": "1m-5m",
      "bandIndex": 0,
      "metric": "overhead",
      "metricLabel": "Overhead rate",
      "industryAverage": 14,
      "cfosTarget": 13,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "derived-from-comparable",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Tile & Stone contractors at $1M to $5M average 14% overhead, which on $3,000,000 of revenue is $420,000. The 1 point between that and what the work should return is $30,000 a year, and it is usually cost the business carries that no job was ever asked to pay for. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Tile & Stone",
      "tradeKey": "tile-stone",
      "spmServed": true,
      "revenueBand": "$5M to $10M",
      "bandKey": "5m-10m",
      "bandIndex": 1,
      "metric": "grossMargin",
      "metricLabel": "Gross margin",
      "industryAverage": 23,
      "cfosTarget": 23,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "derived-from-comparable",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Tile & Stone contractors at $5M to $10M average 23% gross margin, which on $7,500,000 of revenue is $1,725,000. That is already where the published target sits, so the work at this size is holding it rather than closing it. The 8 steps that hold it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Tile & Stone",
      "tradeKey": "tile-stone",
      "spmServed": true,
      "revenueBand": "$5M to $10M",
      "bandKey": "5m-10m",
      "bandIndex": 1,
      "metric": "netProfit",
      "metricLabel": "Net profit margin",
      "industryAverage": 10,
      "cfosTarget": 11,
      "unit": "percent of revenue",
      "basis": "before taxes",
      "provenance": "derived-to-tie",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Tile & Stone contractors at $5M to $10M average 10% net profit, which on $7,500,000 of revenue is $750,000. The 1 point between that and what the work should return is $75,000 a year, and it is usually where the bank balance stops matching the P and L. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Tile & Stone",
      "tradeKey": "tile-stone",
      "spmServed": true,
      "revenueBand": "$5M to $10M",
      "bandKey": "5m-10m",
      "bandIndex": 1,
      "metric": "overhead",
      "metricLabel": "Overhead rate",
      "industryAverage": 13,
      "cfosTarget": 12,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "derived-from-comparable",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Tile & Stone contractors at $5M to $10M average 13% overhead, which on $7,500,000 of revenue is $975,000. The 1 point between that and what the work should return is $75,000 a year, and it is usually cost the business carries that no job was ever asked to pay for. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Tile & Stone",
      "tradeKey": "tile-stone",
      "spmServed": true,
      "revenueBand": "$10M to $25M",
      "bandKey": "10m-25m",
      "bandIndex": 2,
      "metric": "grossMargin",
      "metricLabel": "Gross margin",
      "industryAverage": 24,
      "cfosTarget": 24,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "derived-from-comparable",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Tile & Stone contractors at $10M to $25M average 24% gross margin, which on $17,500,000 of revenue is $4,200,000. That is already where the published target sits, so the work at this size is holding it rather than closing it. The 8 steps that hold it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Tile & Stone",
      "tradeKey": "tile-stone",
      "spmServed": true,
      "revenueBand": "$10M to $25M",
      "bandKey": "10m-25m",
      "bandIndex": 2,
      "metric": "netProfit",
      "metricLabel": "Net profit margin",
      "industryAverage": 12,
      "cfosTarget": 13,
      "unit": "percent of revenue",
      "basis": "before taxes",
      "provenance": "derived-to-tie",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Tile & Stone contractors at $10M to $25M average 12% net profit, which on $17,500,000 of revenue is $2,100,000. The 1 point between that and what the work should return is $175,000 a year, and it is usually where the bank balance stops matching the P and L. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Tile & Stone",
      "tradeKey": "tile-stone",
      "spmServed": true,
      "revenueBand": "$10M to $25M",
      "bandKey": "10m-25m",
      "bandIndex": 2,
      "metric": "overhead",
      "metricLabel": "Overhead rate",
      "industryAverage": 12,
      "cfosTarget": 11,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "derived-from-comparable",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Tile & Stone contractors at $10M to $25M average 12% overhead, which on $17,500,000 of revenue is $2,100,000. The 1 point between that and what the work should return is $175,000 a year, and it is usually cost the business carries that no job was ever asked to pay for. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Tunnel",
      "tradeKey": "tunnel",
      "spmServed": true,
      "revenueBand": "$1M to $5M",
      "bandKey": "1m-5m",
      "bandIndex": 0,
      "metric": "grossMargin",
      "metricLabel": "Gross margin",
      "industryAverage": 23,
      "cfosTarget": 25,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "derived-from-comparable",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Tunnel contractors at $1M to $5M average 23% gross margin, which on $3,000,000 of revenue is $690,000. The 2 points between that and what the work should return is $60,000 a year, and it is usually money the job earned and the bid gave away before a crew mobilized. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Tunnel",
      "tradeKey": "tunnel",
      "spmServed": true,
      "revenueBand": "$1M to $5M",
      "bandKey": "1m-5m",
      "bandIndex": 0,
      "metric": "netProfit",
      "metricLabel": "Net profit margin",
      "industryAverage": 7,
      "cfosTarget": 10,
      "unit": "percent of revenue",
      "basis": "before taxes",
      "provenance": "derived-to-tie",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Tunnel contractors at $1M to $5M average 7% net profit, which on $3,000,000 of revenue is $210,000. The 3 points between that and what the work should return is $90,000 a year, and it is usually where the bank balance stops matching the P and L. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Tunnel",
      "tradeKey": "tunnel",
      "spmServed": true,
      "revenueBand": "$1M to $5M",
      "bandKey": "1m-5m",
      "bandIndex": 0,
      "metric": "overhead",
      "metricLabel": "Overhead rate",
      "industryAverage": 16,
      "cfosTarget": 15,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "derived-from-comparable",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Tunnel contractors at $1M to $5M average 16% overhead, which on $3,000,000 of revenue is $480,000. The 1 point between that and what the work should return is $30,000 a year, and it is usually cost the business carries that no job was ever asked to pay for. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Tunnel",
      "tradeKey": "tunnel",
      "spmServed": true,
      "revenueBand": "$5M to $10M",
      "bandKey": "5m-10m",
      "bandIndex": 1,
      "metric": "grossMargin",
      "metricLabel": "Gross margin",
      "industryAverage": 24,
      "cfosTarget": 25,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "derived-from-comparable",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Tunnel contractors at $5M to $10M average 24% gross margin, which on $7,500,000 of revenue is $1,800,000. The 1 point between that and what the work should return is $75,000 a year, and it is usually money the job earned and the bid gave away before a crew mobilized. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Tunnel",
      "tradeKey": "tunnel",
      "spmServed": true,
      "revenueBand": "$5M to $10M",
      "bandKey": "5m-10m",
      "bandIndex": 1,
      "metric": "netProfit",
      "metricLabel": "Net profit margin",
      "industryAverage": 9,
      "cfosTarget": 11,
      "unit": "percent of revenue",
      "basis": "before taxes",
      "provenance": "derived-to-tie",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Tunnel contractors at $5M to $10M average 9% net profit, which on $7,500,000 of revenue is $675,000. The 2 points between that and what the work should return is $150,000 a year, and it is usually where the bank balance stops matching the P and L. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Tunnel",
      "tradeKey": "tunnel",
      "spmServed": true,
      "revenueBand": "$5M to $10M",
      "bandKey": "5m-10m",
      "bandIndex": 1,
      "metric": "overhead",
      "metricLabel": "Overhead rate",
      "industryAverage": 15,
      "cfosTarget": 14,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "derived-from-comparable",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Tunnel contractors at $5M to $10M average 15% overhead, which on $7,500,000 of revenue is $1,125,000. The 1 point between that and what the work should return is $75,000 a year, and it is usually cost the business carries that no job was ever asked to pay for. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Tunnel",
      "tradeKey": "tunnel",
      "spmServed": true,
      "revenueBand": "$10M to $25M",
      "bandKey": "10m-25m",
      "bandIndex": 2,
      "metric": "grossMargin",
      "metricLabel": "Gross margin",
      "industryAverage": 25,
      "cfosTarget": 25,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "derived-from-comparable",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Tunnel contractors at $10M to $25M average 25% gross margin, which on $17,500,000 of revenue is $4,375,000. That is already where the published target sits, so the work at this size is holding it rather than closing it. The 8 steps that hold it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Tunnel",
      "tradeKey": "tunnel",
      "spmServed": true,
      "revenueBand": "$10M to $25M",
      "bandKey": "10m-25m",
      "bandIndex": 2,
      "metric": "netProfit",
      "metricLabel": "Net profit margin",
      "industryAverage": 11,
      "cfosTarget": 12,
      "unit": "percent of revenue",
      "basis": "before taxes",
      "provenance": "derived-to-tie",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Tunnel contractors at $10M to $25M average 11% net profit, which on $17,500,000 of revenue is $1,925,000. The 1 point between that and what the work should return is $175,000 a year, and it is usually where the bank balance stops matching the P and L. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Tunnel",
      "tradeKey": "tunnel",
      "spmServed": true,
      "revenueBand": "$10M to $25M",
      "bandKey": "10m-25m",
      "bandIndex": 2,
      "metric": "overhead",
      "metricLabel": "Overhead rate",
      "industryAverage": 14,
      "cfosTarget": 13,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "derived-from-comparable",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Tunnel contractors at $10M to $25M average 14% overhead, which on $17,500,000 of revenue is $2,450,000. The 1 point between that and what the work should return is $175,000 a year, and it is usually cost the business carries that no job was ever asked to pay for. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Underground Utility",
      "tradeKey": "underground-utility",
      "spmServed": true,
      "revenueBand": "$1M to $5M",
      "bandKey": "1m-5m",
      "bandIndex": 0,
      "metric": "grossMargin",
      "metricLabel": "Gross margin",
      "industryAverage": 18,
      "cfosTarget": 24,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Underground Utility contractors at $1M to $5M average 18% gross margin, which on $3,000,000 of revenue is $540,000. The 6 points between that and what the work should return is $180,000 a year, and it is usually money the job earned and the bid gave away before a crew mobilized. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Underground Utility",
      "tradeKey": "underground-utility",
      "spmServed": true,
      "revenueBand": "$1M to $5M",
      "bandKey": "1m-5m",
      "bandIndex": 0,
      "metric": "netProfit",
      "metricLabel": "Net profit margin",
      "industryAverage": 3,
      "cfosTarget": 10,
      "unit": "percent of revenue",
      "basis": "before taxes",
      "provenance": "derived-to-tie",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Underground Utility contractors at $1M to $5M average 3% net profit, which on $3,000,000 of revenue is $90,000. The 7 points between that and what the work should return is $210,000 a year, and it is usually where the bank balance stops matching the P and L. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Underground Utility",
      "tradeKey": "underground-utility",
      "spmServed": true,
      "revenueBand": "$1M to $5M",
      "bandKey": "1m-5m",
      "bandIndex": 0,
      "metric": "overhead",
      "metricLabel": "Overhead rate",
      "industryAverage": 15,
      "cfosTarget": 14,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Underground Utility contractors at $1M to $5M average 15% overhead, which on $3,000,000 of revenue is $450,000. The 1 point between that and what the work should return is $30,000 a year, and it is usually cost the business carries that no job was ever asked to pay for. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Underground Utility",
      "tradeKey": "underground-utility",
      "spmServed": true,
      "revenueBand": "$5M to $10M",
      "bandKey": "5m-10m",
      "bandIndex": 1,
      "metric": "grossMargin",
      "metricLabel": "Gross margin",
      "industryAverage": 20,
      "cfosTarget": 23,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Underground Utility contractors at $5M to $10M average 20% gross margin, which on $7,500,000 of revenue is $1,500,000. The 3 points between that and what the work should return is $225,000 a year, and it is usually money the job earned and the bid gave away before a crew mobilized. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Underground Utility",
      "tradeKey": "underground-utility",
      "spmServed": true,
      "revenueBand": "$5M to $10M",
      "bandKey": "5m-10m",
      "bandIndex": 1,
      "metric": "netProfit",
      "metricLabel": "Net profit margin",
      "industryAverage": 6,
      "cfosTarget": 10,
      "unit": "percent of revenue",
      "basis": "before taxes",
      "provenance": "derived-to-tie",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Underground Utility contractors at $5M to $10M average 6% net profit, which on $7,500,000 of revenue is $450,000. The 4 points between that and what the work should return is $300,000 a year, and it is usually where the bank balance stops matching the P and L. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Underground Utility",
      "tradeKey": "underground-utility",
      "spmServed": true,
      "revenueBand": "$5M to $10M",
      "bandKey": "5m-10m",
      "bandIndex": 1,
      "metric": "overhead",
      "metricLabel": "Overhead rate",
      "industryAverage": 14,
      "cfosTarget": 13,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Underground Utility contractors at $5M to $10M average 14% overhead, which on $7,500,000 of revenue is $1,050,000. The 1 point between that and what the work should return is $75,000 a year, and it is usually cost the business carries that no job was ever asked to pay for. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Underground Utility",
      "tradeKey": "underground-utility",
      "spmServed": true,
      "revenueBand": "$10M to $25M",
      "bandKey": "10m-25m",
      "bandIndex": 2,
      "metric": "grossMargin",
      "metricLabel": "Gross margin",
      "industryAverage": 22,
      "cfosTarget": 23,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Underground Utility contractors at $10M to $25M average 22% gross margin, which on $17,500,000 of revenue is $3,850,000. The 1 point between that and what the work should return is $175,000 a year, and it is usually money the job earned and the bid gave away before a crew mobilized. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Underground Utility",
      "tradeKey": "underground-utility",
      "spmServed": true,
      "revenueBand": "$10M to $25M",
      "bandKey": "10m-25m",
      "bandIndex": 2,
      "metric": "netProfit",
      "metricLabel": "Net profit margin",
      "industryAverage": 9,
      "cfosTarget": 11,
      "unit": "percent of revenue",
      "basis": "before taxes",
      "provenance": "derived-to-tie",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Underground Utility contractors at $10M to $25M average 9% net profit, which on $17,500,000 of revenue is $1,575,000. The 2 points between that and what the work should return is $350,000 a year, and it is usually where the bank balance stops matching the P and L. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Underground Utility",
      "tradeKey": "underground-utility",
      "spmServed": true,
      "revenueBand": "$10M to $25M",
      "bandKey": "10m-25m",
      "bandIndex": 2,
      "metric": "overhead",
      "metricLabel": "Overhead rate",
      "industryAverage": 13,
      "cfosTarget": 12,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Underground Utility contractors at $10M to $25M average 13% overhead, which on $17,500,000 of revenue is $2,275,000. The 1 point between that and what the work should return is $175,000 a year, and it is usually cost the business carries that no job was ever asked to pay for. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Waterproofing",
      "tradeKey": "waterproofing",
      "spmServed": true,
      "revenueBand": "$1M to $5M",
      "bandKey": "1m-5m",
      "bandIndex": 0,
      "metric": "grossMargin",
      "metricLabel": "Gross margin",
      "industryAverage": 26,
      "cfosTarget": 27,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Waterproofing contractors at $1M to $5M average 26% gross margin, which on $3,000,000 of revenue is $780,000. The 1 point between that and what the work should return is $30,000 a year, and it is usually money the job earned and the bid gave away before a crew mobilized. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Waterproofing",
      "tradeKey": "waterproofing",
      "spmServed": true,
      "revenueBand": "$1M to $5M",
      "bandKey": "1m-5m",
      "bandIndex": 0,
      "metric": "netProfit",
      "metricLabel": "Net profit margin",
      "industryAverage": 9,
      "cfosTarget": 11,
      "unit": "percent of revenue",
      "basis": "before taxes",
      "provenance": "derived-to-tie",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Waterproofing contractors at $1M to $5M average 9% net profit, which on $3,000,000 of revenue is $270,000. The 2 points between that and what the work should return is $60,000 a year, and it is usually where the bank balance stops matching the P and L. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Waterproofing",
      "tradeKey": "waterproofing",
      "spmServed": true,
      "revenueBand": "$1M to $5M",
      "bandKey": "1m-5m",
      "bandIndex": 0,
      "metric": "overhead",
      "metricLabel": "Overhead rate",
      "industryAverage": 17,
      "cfosTarget": 16,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Waterproofing contractors at $1M to $5M average 17% overhead, which on $3,000,000 of revenue is $510,000. The 1 point between that and what the work should return is $30,000 a year, and it is usually cost the business carries that no job was ever asked to pay for. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Waterproofing",
      "tradeKey": "waterproofing",
      "spmServed": true,
      "revenueBand": "$5M to $10M",
      "bandKey": "5m-10m",
      "bandIndex": 1,
      "metric": "grossMargin",
      "metricLabel": "Gross margin",
      "industryAverage": 27,
      "cfosTarget": 27,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Waterproofing contractors at $5M to $10M average 27% gross margin, which on $7,500,000 of revenue is $2,025,000. That is already where the published target sits, so the work at this size is holding it rather than closing it. The 8 steps that hold it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Waterproofing",
      "tradeKey": "waterproofing",
      "spmServed": true,
      "revenueBand": "$5M to $10M",
      "bandKey": "5m-10m",
      "bandIndex": 1,
      "metric": "netProfit",
      "metricLabel": "Net profit margin",
      "industryAverage": 11,
      "cfosTarget": 12,
      "unit": "percent of revenue",
      "basis": "before taxes",
      "provenance": "derived-to-tie",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Waterproofing contractors at $5M to $10M average 11% net profit, which on $7,500,000 of revenue is $825,000. The 1 point between that and what the work should return is $75,000 a year, and it is usually where the bank balance stops matching the P and L. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Waterproofing",
      "tradeKey": "waterproofing",
      "spmServed": true,
      "revenueBand": "$5M to $10M",
      "bandKey": "5m-10m",
      "bandIndex": 1,
      "metric": "overhead",
      "metricLabel": "Overhead rate",
      "industryAverage": 16,
      "cfosTarget": 15,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Waterproofing contractors at $5M to $10M average 16% overhead, which on $7,500,000 of revenue is $1,200,000. The 1 point between that and what the work should return is $75,000 a year, and it is usually cost the business carries that no job was ever asked to pay for. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Waterproofing",
      "tradeKey": "waterproofing",
      "spmServed": true,
      "revenueBand": "$10M to $25M",
      "bandKey": "10m-25m",
      "bandIndex": 2,
      "metric": "grossMargin",
      "metricLabel": "Gross margin",
      "industryAverage": 28,
      "cfosTarget": 28,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Waterproofing contractors at $10M to $25M average 28% gross margin, which on $17,500,000 of revenue is $4,900,000. That is already where the published target sits, so the work at this size is holding it rather than closing it. The 8 steps that hold it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Waterproofing",
      "tradeKey": "waterproofing",
      "spmServed": true,
      "revenueBand": "$10M to $25M",
      "bandKey": "10m-25m",
      "bandIndex": 2,
      "metric": "netProfit",
      "metricLabel": "Net profit margin",
      "industryAverage": 13,
      "cfosTarget": 14,
      "unit": "percent of revenue",
      "basis": "before taxes",
      "provenance": "derived-to-tie",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Waterproofing contractors at $10M to $25M average 13% net profit, which on $17,500,000 of revenue is $2,275,000. The 1 point between that and what the work should return is $175,000 a year, and it is usually where the bank balance stops matching the P and L. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    },
    {
      "trade": "Waterproofing",
      "tradeKey": "waterproofing",
      "spmServed": true,
      "revenueBand": "$10M to $25M",
      "bandKey": "10m-25m",
      "bandIndex": 2,
      "metric": "overhead",
      "metricLabel": "Overhead rate",
      "industryAverage": 15,
      "cfosTarget": 14,
      "unit": "percent of revenue",
      "basis": "not applicable",
      "provenance": "measured",
      "surveyAlignment": "Inside the range the published surveys report.",
      "statement": "Waterproofing contractors at $10M to $25M average 15% overhead, which on $17,500,000 of revenue is $2,625,000. The 1 point between that and what the work should return is $175,000 a year, and it is usually cost the business carries that no job was ever asked to pay for. The 8 steps that find it are in the book CONTROL: The Construction Financial Operating System."
    }
  ]
}