BENCHMARK · OVERHEAD RATE

ACOUSTIC CEILING OVERHEAD RATE BENCHMARKS.

QUICK ANSWER

Acoustic Ceiling contractors average about 13% overhead rate at $1M to $5M, rising to roughly 12% at $5M to $10M. The CFOS target at $1M to $5M is 12%, set a point leaner than your trade's average at your revenue. The point we take off is the easy one: overhead you're carrying and haven't costed. The harder work is knowing the rate to the month and loading it into the bid, because a rate set a year ago is wrong in both directions.

Coming down from a 13 percent overhead rate to 12 means finding cost that was never assigned to a room, and the point is worth $10,000 on a $1M year and $50,000 on a $5M year. Lift rental, submittal cycles on specialty systems, and seismic detail rework after permit comment all get paid by the office rather than the job. The acoustic overhead figure at this revenue is derived from the nearest comparable trade in the dataset rather than measured directly, so treat it as a reference point while you build your own. The harder work is knowing your rate month by month, because a ceiling contractor whose specialty division grew last year is carrying a different overhead than the one in the bid.

BY JOSH LUEBKERPublished 2026-08-06Updated 2026-08-06

How to calculate your overhead rate: Total overhead divided by Total Revenue, times 100. Overhead is every cost not attributable to a job: office staff, rent, insurance, software, vehicles not charged to work, and owner salary. It moves every month with revenue, which is why a rate set a year ago is wrong in both directions.

THE BENCHMARKS

ACOUSTIC CEILING FINANCIAL BENCHMARKS. WHERE YOU SHOULD BE.

METRICINDUSTRY AVERAGECFOS TARGETAT $10M TO $25MNOTES
Overhead Rate ($1M to $5M)13%12%11%Industry figure rises to 12% at $5M to $10M and 11% at $10M to $25M.
Gross Margin ($1M to $5M)21%22%23%Full detail on the gross margin page.
Net Profit Margin ($1M to $5M)8%10%12%Full detail on the gross margin page.
Days Sales Outstanding90 days45 days30 daysNinety days is weak, 45 is the target, 30 is strong. Nothing else moves cash faster.

Industry figures are the AVERAGE for the trade at each revenue band, from the SPM Trade Benchmark Reference, not a floor. Net profit is stated before taxes. The CFOS target is what we build toward. The third column is what companies at $10M to $25M average, shown for direction of travel; that is a larger company, which is a different thing from a better run one. The overhead rate figures for acoustic ceiling are derived from the nearest comparable trade in the same dataset, so treat them as a reasonable starting point and not a survey result.

SOURCES AND METHOD

Trade figures are from the SPM Trade Benchmark Reference, 48 trades, published by Sulphur Prairie Management. Net profit is stated before taxes, on the same basis CFMA reports, so the two are directly comparable. Re-validate against CFMA reporting on the normal quarterly cycle, per the benchmark reference's own instruction.

    /* Only the benchmarks references. A surety prequalification article does not validate a gross margin figure, so citing it here would overstate what the reference covers. See _appliesToRule in sources.json. */
  • 2024 Construction Financial Benchmarker, Executive Summary, Construction Financial Management Association, 2024. 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.
  • 2025 Performance Benchmarks, Construction Companies, Jones Maresca and Company, 2025. 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%.

The full dataset for all 48 trades across the published revenue bands is available as JSON and CSV, with one plain-language statement per row. Free to use with attribution.

PRICING

FLAT MONTHLY FEE. NO SURPRISES.

Priced by trailing 12 month revenue. No hourly billing. No payroll. No add-ons.

Last 12 months revenueMonthly fee
Up to $1M$1,900 to $2,900
$1M to $3.5M$2,600 to $3,900
$3.5M to $6.5M$3,800 to $5,700
$6.5M to $9.5M$5,100 to $7,100
$9.5M to $12.5M$6,100 to $8,500
$12.5M to $15.5M$7,400 to $11,000
$15.5M to $18.5M$9,400 to $13,500
$18.5M+Quoted individually

Range reflects the three tiers below. Which one you're in depends on how much of the work you want off your desk. No payroll. No hidden line items.

Core

You stop guessing.

You get the CFO work. Job costing built against the way you estimate, a 13 week cash forecast, monthly WIP, and a meeting every month that ends in decisions rather than a report.

Your bookkeeper keeps doing the books.

Executive

You stop touching the books.

Everything in Core, and we run the bookkeeping and the controllership as well. Nobody in your office is answering coding questions or chasing a reconciliation at month end.

We do the books. No payroll.

Strategic

Every job shows its margin while it's still running.

Everything in Executive, plus the job costing and WIP platform set up, loaded with your cost codes, and managed for you every month. You never have to learn it.

We do the job costing.

COMMON QUESTIONS

FREQUENTLY ASKED.

Acoustic Ceiling contractors average 13% at $1M to $5M and 12% at $5M to $10M. The CFOS target at $1M to $5M is 12%. Companies in the trade at $10M to $25M average 11%, which measures size and says nothing about how well the place is run.
Overhead that never made it into the rate, job costing that doesn't match how the work was estimated, and receivables aging past 45 days. The jobs still look profitable while all three are happening, which is why the number drifts without anyone noticing.
We rebuild the overhead rate from your actual financials, align job costing cost codes to your estimate structure, and track weekly variance against budget. Fully operational in 60 days.
$10.7M+
Client AR Recovered Since 2023
48
Active Trade Specializations
60 DAYS
Average Onboarding Time
WHAT THIS TIES INTO
Josh Luebker, The Construction CFO
Josh Luebker
FRACTIONAL CFO · THE CONSTRUCTION CFO

Former commercial construction project manager and master electrician. Managed 150+ projects worth more than $2.1B combined, with individual jobs from $50,000 to $300M, including data centers, military bases, hospitals, and high-rises. Now fractional CFO for commercial subcontractors doing $1M to $12M through Sulphur Prairie Management.About Josh  | LinkedIn

ARE YOU HITTING THE ACOUSTIC CEILING OVERHEAD RATE BENCHMARK?

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