{"meta":{"source":"IRS, Statistics of Income Division, Sole Proprietorship Returns 2023, March 2026","tables":["Table 1. Nonfarm Sole Proprietorships: Business Receipts, Selected Deductions, Payroll, and Net Income, by Industrial Sectors, Tax Year 2023","Table 2. Nonfarm Sole Proprietorships: Income Statements, by Industrial Sectors, Tax Year 2023"],"source_urls":["https://www.irs.gov/statistics/soi-tax-stats-nonfarm-sole-proprietorship-statistics","https://www.irs.gov/pub/irs-soi/23sp01br.xls","https://www.irs.gov/pub/irs-soi/23sp02is.xls"],"tax_year":2023,"entity":"nonfarm sole proprietorships (Schedule C)","retrieved_on":"2026-09-28","gross_margin":"(business receipts - cost of sales and operations) / business receipts, computed by InterObservers from the IRS totals","net_margin":"net income less deficit / business receipts (all returns, including those with a loss), computed by InterObservers from the IRS totals","net_margin_with_net_income":"net income / business receipts of the returns with a net income, computed by InterObservers from the IRS totals","note":"Industry aggregates (total over total), not a typical business. null = not disclosed by the IRS or no receipts to divide by.","flags":{"*":"Estimate should be used with caution because of the small number of sample returns on which it is based.","**":"Data combined to prevent disclosure of taxpayer information."},"caveat":"Salaries paid to owners are neither deducted as wages paid on Schedule C nor included as wages received on Form 1040, U.S. Individual Income Tax Return.","caveat_url":"https://www.irs.gov/pub/irs-soi/soi-a-insp-id2502.pdf"},"industries":[{"id":"all-nonfarm-industries","label":"All nonfarm industries","level":"all","gross_margin":0.7285785719757645,"net_margin":0.18282884145323666,"net_margin_with_net_income":0.31382371413976157,"flags":{},"tax_year":2023},{"id":"agriculture-forestry-hunting-and-fishing","label":"Agriculture, forestry, hunting, and fishing","level":"sector","gross_margin":0.6415160330455751,"net_margin":0.029498491738689556,"net_margin_with_net_income":0.19735156045833627,"flags":{},"tax_year":2023},{"id":"animal-production","label":"Animal production (including breeding of cats and dogs)","level":"industry","gross_margin":0.7946744979391247,"net_margin":-0.2529722455872405,"net_margin_with_net_income":0.25256668288657197,"flags":{},"tax_year":2023},{"id":"forestry-and-logging","label":"Forestry and logging (including forest nurseries, timber tracts)","level":"industry","gross_margin":0.6478709004411919,"net_margin":0.04283996995603,"net_margin_with_net_income":0.13882283677318047,"flags":{},"tax_year":2023},{"id":"fishing-hunting-and-trapping","label":"Fishing, hunting, and trapping","level":"industry","gross_margin":0.8330270345291837,"net_margin":0.0685642218412391,"net_margin_with_net_income":0.3294852746493914,"flags":{},"tax_year":2023},{"id":"support-activities-for-agriculture-and-forestry","label":"Support activities for agriculture and forestry","level":"industry","gross_margin":0.5779353804676544,"net_margin":0.05901426304624249,"net_margin_with_net_income":0.19563949088626512,"flags":{},"tax_year":2023},{"id":"mining","label":"Mining","level":"sector","gross_margin":0.7396417621725386,"net_margin":0.14956389919825855,"net_margin_with_net_income":0.28945856232969425,"flags":{},"tax_year":2023},{"id":"oil-and-gas-extraction","label":"Oil and gas extraction","level":"industry","gross_margin":0.7213208575192847,"net_margin":0.1198896995062113,"net_margin_with_net_income":0.28568328015276645,"flags":{},"tax_year":2023},{"id":"other-mining","label":"Other mining","level":"industry","gross_margin":0.5974942841745774,"net_margin":0.05442443684105913,"net_margin_with_net_income":0.18014903938898139,"flags":{},"tax_year":2023},{"id":"support-activities-for-mining","label":"Support activities for mining","level":"industry","gross_margin":0.8022751104161291,"net_margin":0.2211415220576105,"net_margin_with_net_income":0.31656991321843575,"flags":{},"tax_year":2023},{"id":"utilities","label":"Utilities","level":"sector","gross_margin":0.8164406452856867,"net_margin":0.0961667416500632,"net_margin_with_net_income":0.2727648250142014,"flags":{},"tax_year":2023},{"id":"construction","label":"Construction","level":"sector","gross_margin":0.6427318410589831,"net_margin":0.1483030958486778,"net_margin_with_net_income":0.2036730367899174,"flags":{},"tax_year":2023},{"id":"construction-of-buildings","label":"Construction of buildings","level":"industry","gross_margin":0.5500595092748656,"net_margin":0.13198249876449397,"net_margin_with_net_income":0.18673494298521542,"flags":{},"tax_year":2023},{"id":"heavy-and-civil-engineering-construction","label":"Heavy and civil engineering construction","level":"industry","gross_margin":0.5381900880532806,"net_margin":0.11172906172756493,"net_margin_with_net_income":0.17692761560035494,"flags":{},"tax_year":2023},{"id":"specialty-trade-contractors","label":"Specialty trade contractors","level":"industry","gross_margin":0.6880910049190363,"net_margin":0.15705636828253075,"net_margin_with_net_income":0.21197578965440533,"flags":{},"tax_year":2023},{"id":"manufacturing","label":"Manufacturing","level":"sector","gross_margin":0.5449648102163489,"net_margin":0.07062599089952933,"net_margin_with_net_income":0.1957474824445693,"flags":{},"tax_year":2023},{"id":"food-manufacturing","label":"Food manufacturing","level":"industry","gross_margin":0.4751359207449576,"net_margin":-0.011817673447627238,"net_margin_with_net_income":0.13376073329136906,"flags":{},"tax_year":2023},{"id":"textile-and-textile-product-mills","label":"Textile and textile product mills","level":"industry","gross_margin":0.6927990177709127,"net_margin":0.13363829962252424,"net_margin_with_net_income":0.23111188690708281,"flags":{},"tax_year":2023},{"id":"apparel","label":"Apparel","level":"industry","gross_margin":0.6394702482196924,"net_margin":0.030221118082561102,"net_margin_with_net_income":0.19328286795436772,"flags":{},"tax_year":2023},{"id":"leather-and-allied-products","label":"Leather and allied products","level":"industry","gross_margin":0.5851770709115616,"net_margin":0.1431362489253723,"net_margin_with_net_income":0.25378766556377685,"flags":{"gross":"*"},"tax_year":2023},{"id":"wood-products","label":"Wood products","level":"industry","gross_margin":0.4772233350572159,"net_margin":0.13137179776672228,"net_margin_with_net_income":0.18935968492174932,"flags":{},"tax_year":2023},{"id":"paper-products","label":"Paper products","level":"industry","gross_margin":0.4464621283542237,"net_margin":-0.002771327516498257,"net_margin_with_net_income":0.1826139945091307,"flags":{"gross":"*","netPos":"*"},"tax_year":2023},{"id":"printing-and-related-support-activities","label":"Printing and related support activities","level":"industry","gross_margin":0.6162163754396659,"net_margin":-0.026003333976563577,"net_margin_with_net_income":0.19080380841707714,"flags":{},"tax_year":2023},{"id":"petroleum-and-coal-products","label":"Petroleum and coal products","level":"industry","gross_margin":0.7464278856069928,"net_margin":0.33992873551773434,"net_margin_with_net_income":0.4994871518030663,"flags":{"gross":"*"},"tax_year":2023},{"id":"chemical-manufacturing","label":"Chemical manufacturing","level":"industry","gross_margin":0.5476550609197777,"net_margin":0.1332619923929286,"net_margin_with_net_income":0.24232217902427827,"flags":{},"tax_year":2023},{"id":"plastic-and-rubber-products","label":"Plastic and rubber products","level":"industry","gross_margin":0.4599645807268975,"net_margin":0.06101743952786358,"net_margin_with_net_income":0.15386351732222583,"flags":{},"tax_year":2023},{"id":"nonmetallic-mineral-products","label":"Nonmetallic mineral products","level":"industry","gross_margin":0.6337232276269655,"net_margin":0.14446561705272462,"net_margin_with_net_income":0.2675334048541758,"flags":{},"tax_year":2023},{"id":"primary-metal-industries","label":"Primary metal industries","level":"industry","gross_margin":0.3968535635015663,"net_margin":0.16165470745146684,"net_margin_with_net_income":0.2909290413511609,"flags":{},"tax_year":2023},{"id":"fabricated-metal-products","label":"Fabricated metal products","level":"industry","gross_margin":0.5879551674906808,"net_margin":0.09769958678068213,"net_margin_with_net_income":0.17652454631205258,"flags":{},"tax_year":2023},{"id":"machinery","label":"Machinery","level":"industry","gross_margin":0.7454156292001628,"net_margin":0.16678858024135285,"net_margin_with_net_income":0.283574688477514,"flags":{},"tax_year":2023},{"id":"computer-and-electronic-products","label":"Computer and electronic products","level":"industry","gross_margin":0.4886583725849287,"net_margin":-0.002235482541205728,"net_margin_with_net_income":0.22295642903813748,"flags":{},"tax_year":2023},{"id":"electrical-equipment-appliances-and-components","label":"Electrical equipment, appliances, and components","level":"industry","gross_margin":0.5841846794003063,"net_margin":0.09322370157293196,"net_margin_with_net_income":0.14071656688304593,"flags":{},"tax_year":2023},{"id":"transportation-equipment","label":"Transportation equipment","level":"industry","gross_margin":0.5852270447256798,"net_margin":0.03503524239108154,"net_margin_with_net_income":0.15623890680269134,"flags":{},"tax_year":2023},{"id":"furniture-and-related-products","label":"Furniture and related products","level":"industry","gross_margin":0.6298237230327295,"net_margin":0.08858244440785672,"net_margin_with_net_income":0.20355307610756612,"flags":{},"tax_year":2023},{"id":"miscellaneous-manufacturing","label":"Miscellaneous manufacturing","level":"industry","gross_margin":0.4888200924753243,"net_margin":0.07313365435057527,"net_margin_with_net_income":0.22095596415198154,"flags":{},"tax_year":2023},{"id":"wholesale-trade","label":"Wholesale trade (merchant wholesalers)","level":"sector","gross_margin":0.37646306805188334,"net_margin":0.0849942940332681,"net_margin_with_net_income":0.15686960941498265,"flags":{},"tax_year":2023},{"id":"durable-goods-including-machinery-woods-metals-etc","label":"Durable goods, including machinery, woods, metals, etc.","level":"industry","gross_margin":0.3902396225351459,"net_margin":0.07526352466562274,"net_margin_with_net_income":0.14173339199875692,"flags":{},"tax_year":2023},{"id":"nondurable-goods-including-food-fiber-chemicals-etc","label":"Nondurable goods, including food, fiber, chemicals, etc.","level":"industry","gross_margin":0.3238277484331389,"net_margin":0.06592671128441731,"net_margin_with_net_income":0.1285512906895043,"flags":{},"tax_year":2023},{"id":"wholesale-electronic-markets-and-agents-and-brokers","label":"Wholesale electronic markets and agents and brokers","level":"industry","gross_margin":0.46577853058586716,"net_margin":0.15949732723675103,"net_margin_with_net_income":0.26814989210139356,"flags":{},"tax_year":2023},{"id":"retail-trade","label":"Retail trade","level":"sector","gross_margin":0.40640554214157276,"net_margin":0.041202280404531125,"net_margin_with_net_income":0.13998763927279947,"flags":{},"tax_year":2023},{"id":"motor-vehicle-and-parts-dealers","label":"Motor vehicle and parts dealers","level":"industry","gross_margin":0.25860768952025603,"net_margin":0.03646652438793741,"net_margin_with_net_income":0.08512593006207354,"flags":{},"tax_year":2023},{"id":"building-material-and-garden-equipment-and-supplies-dealers","label":"Building material and garden equipment and supplies dealers","level":"industry","gross_margin":0.39091591104489976,"net_margin":0.07653053724958077,"net_margin_with_net_income":0.12466436204236427,"flags":{},"tax_year":2023},{"id":"food-and-beverage-stores","label":"Food and beverage stores","level":"industry","gross_margin":0.4008946368362013,"net_margin":0.04331444181476246,"net_margin_with_net_income":0.10557850043791804,"flags":{},"tax_year":2023},{"id":"furniture-and-home-furnishing-retailers","label":"Furniture and home furnishing retailers","level":"industry","gross_margin":0.4079700330774697,"net_margin":0.0030868274278825583,"net_margin_with_net_income":0.09976174692429549,"flags":{},"tax_year":2023},{"id":"electronic-and-appliance-retailers","label":"Electronic and appliance retailers (including computers)","level":"industry","gross_margin":0.4828840050275339,"net_margin":0.0552866719112164,"net_margin_with_net_income":0.13558137867366968,"flags":{},"tax_year":2023},{"id":"general-merchandise-retailers","label":"General merchandise retailers","level":"industry","gross_margin":0.5124463944151891,"net_margin":0.03352631526921001,"net_margin_with_net_income":0.1482230886427338,"flags":{},"tax_year":2023},{"id":"health-and-personal-care-retailers","label":"Health and personal care retailers","level":"industry","gross_margin":0.4934268297326554,"net_margin":0.008725728353386315,"net_margin_with_net_income":0.18452951839047635,"flags":{},"tax_year":2023},{"id":"gasoline-stations","label":"Gasoline stations","level":"industry","gross_margin":0.18786913237862302,"net_margin":0.020065643271120624,"net_margin_with_net_income":0.03763895825682692,"flags":{},"tax_year":2023},{"id":"clothing-and-accessories-retailers","label":"Clothing and accessories retailers","level":"industry","gross_margin":0.5316139732353133,"net_margin":-0.028092236392735264,"net_margin_with_net_income":0.20545616449445478,"flags":{},"tax_year":2023},{"id":"sporting-goods-hobby-book-and-music-retailers","label":"Sporting goods, hobby, book, and music retailers","level":"industry","gross_margin":0.4813754650131866,"net_margin":0.05196062866527793,"net_margin_with_net_income":0.16830084716481142,"flags":{},"tax_year":2023},{"id":"miscellaneous-store-retailers","label":"Miscellaneous store retailers","level":"industry","gross_margin":0.534304688557083,"net_margin":0.07527643385395906,"net_margin_with_net_income":0.23852461302196962,"flags":{},"tax_year":2023},{"id":"transportation-and-warehousing","label":"Transportation and warehousing","level":"sector","gross_margin":0.919476502143936,"net_margin":0.08243475912291984,"net_margin_with_net_income":0.22046224467695769,"flags":{},"tax_year":2023},{"id":"air-and-rail-transportation","label":"Air and rail transportation","level":"industry","gross_margin":0.7632107224813804,"net_margin":-0.21208472859364214,"net_margin_with_net_income":0.2028702952956744,"flags":{},"tax_year":2023},{"id":"water-transportation","label":"Water transportation","level":"industry","gross_margin":0.5627411612627669,"net_margin":-0.013280958028030927,"net_margin_with_net_income":0.32138181872275856,"flags":{},"tax_year":2023},{"id":"truck-transportation","label":"Truck transportation","level":"industry","gross_margin":0.9071405514412666,"net_margin":0.10117496262528473,"net_margin_with_net_income":0.1802654946291468,"flags":{},"tax_year":2023},{"id":"taxi-limousine-service-and-ridesharing-service","label":"Taxi, limousine service, and ridesharing service","level":"industry","gross_margin":0.9911903138603442,"net_margin":0.06307564529780371,"net_margin_with_net_income":0.2610400187357711,"flags":{},"tax_year":2023},{"id":"other-transit-and-ground-transportation","label":"Other transit and ground transportation","level":"industry","gross_margin":0.9132679640490354,"net_margin":0.055465118344660135,"net_margin_with_net_income":0.23259134975657345,"flags":{"gross":"**"},"tax_year":2023},{"id":"pipeline-transportation","label":"Pipeline transportation","level":"industry","gross_margin":null,"net_margin":-0.0056663193509488745,"net_margin_with_net_income":0.1710630425818818,"flags":{"gross":"*","net":"*","netPos":"*"},"tax_year":2023},{"id":"scenic-and-sightseeing-transportation","label":"Scenic and sightseeing transportation","level":"industry","gross_margin":0.6055764573978073,"net_margin":-0.36283238263663736,"net_margin_with_net_income":0.06712959603728588,"flags":{},"tax_year":2023},{"id":"support-activities-for-transportation","label":"Support activities for transportation (including motor vehicle towing)","level":"industry","gross_margin":0.749667264409732,"net_margin":0.09169783103257718,"net_margin_with_net_income":0.26158534822074064,"flags":{},"tax_year":2023},{"id":"couriers-and-messengers","label":"Couriers and messengers","level":"industry","gross_margin":0.9684438093403803,"net_margin":0.08957324899182843,"net_margin_with_net_income":0.3408550523233946,"flags":{},"tax_year":2023},{"id":"warehousing-and-storage-facilities","label":"Warehousing and storage facilities","level":"industry","gross_margin":0.7856613712296767,"net_margin":-0.07196489562684387,"net_margin_with_net_income":0.21889328824329365,"flags":{},"tax_year":2023},{"id":"information","label":"Information","level":"sector","gross_margin":0.8574020973974481,"net_margin":0.24639760428073101,"net_margin_with_net_income":0.45596077420133413,"flags":{},"tax_year":2023},{"id":"motion-picture-and-sound-recording","label":"Motion picture and sound recording","level":"industry","gross_margin":0.9315997073595728,"net_margin":0.23825653480888603,"net_margin_with_net_income":0.5160398856931621,"flags":{},"tax_year":2023},{"id":"publishing-industries","label":"Publishing industries","level":"industry","gross_margin":0.7626957012903265,"net_margin":0.18186007336901977,"net_margin_with_net_income":0.38506115304476857,"flags":{},"tax_year":2023},{"id":"broadcasting-and-content-providers-and-telecommunications","label":"Broadcasting and content providers and telecommunications","level":"industry","gross_margin":0.8114072725850074,"net_margin":0.23657281284459908,"net_margin_with_net_income":0.4159912901805212,"flags":{},"tax_year":2023},{"id":"data-processing-hosting-and-related-services","label":"Data processing, hosting, and related services","level":"industry","gross_margin":0.9374586712142832,"net_margin":0.23692896669334912,"net_margin_with_net_income":0.4529764367116843,"flags":{},"tax_year":2023},{"id":"web-search-portals","label":"Web search portals","level":"industry","gross_margin":0.7547647197586441,"net_margin":0.3462901570004413,"net_margin_with_net_income":0.4282535524248758,"flags":{},"tax_year":2023},{"id":"finance-and-insurance","label":"Finance and insurance","level":"sector","gross_margin":0.6602327610627141,"net_margin":0.2021639724526533,"net_margin_with_net_income":0.4336500552038437,"flags":{},"tax_year":2023},{"id":"credit-intermediation-and-related-activities","label":"Credit intermediation and related activities","level":"industry","gross_margin":0.8042511967950893,"net_margin":0.18342896177464912,"net_margin_with_net_income":0.37842758726865355,"flags":{},"tax_year":2023},{"id":"securities-commodity-contracts-and-other-financial-investments","label":"Securities, commodity contracts, and other financial investments","level":"industry","gross_margin":0.4805511557924741,"net_margin":0.1408986726920081,"net_margin_with_net_income":0.3939642214533232,"flags":{},"tax_year":2023},{"id":"investment-banking-and-securities-intermediation","label":"Investment banking and securities intermediation","level":"industry","gross_margin":0.65895077962702,"net_margin":0.16472173030716225,"net_margin_with_net_income":0.3552323919174748,"flags":{},"tax_year":2023},{"id":"commodity-contracts-intermediation","label":"Commodity contracts intermediation","level":"industry","gross_margin":0.45154024811978355,"net_margin":-0.0367642862055996,"net_margin_with_net_income":0.22650286259541985,"flags":{},"tax_year":2023},{"id":"securities-and-commodity-exchanges","label":"Securities and commodity exchanges","level":"industry","gross_margin":0.2282986120921766,"net_margin":0.017773892444584084,"net_margin_with_net_income":0.10179300178957296,"flags":{},"tax_year":2023},{"id":"other-financial-investment-activities","label":"Other financial investment activities (investment advice)","level":"industry","gross_margin":0.4930343967906138,"net_margin":0.15151246033421625,"net_margin_with_net_income":0.4258522660056238,"flags":{},"tax_year":2023},{"id":"insurance-agents-brokers-and-related-activities","label":"Insurance agents, brokers, and related activities","level":"industry","gross_margin":0.9682984359198771,"net_margin":0.31257744474742644,"net_margin_with_net_income":0.47674497421870504,"flags":{},"tax_year":2023},{"id":"insurance-agencies-and-brokerages","label":"Insurance agencies and brokerages","level":"industry","gross_margin":0.97465539533039,"net_margin":0.36140497705170194,"net_margin_with_net_income":0.4612422369901446,"flags":{},"tax_year":2023},{"id":"other-insurance-related-activities-and-other-financial-vehicles","label":"Other insurance related activities and other financial vehicles","level":"industry","gross_margin":0.944218493701592,"net_margin":0.12762138389753203,"net_margin_with_net_income":0.5326259571012625,"flags":{},"tax_year":2023},{"id":"funds-trusts-and-other-financial-vehicles","label":"Funds, trusts, and other financial vehicles","level":"industry","gross_margin":0.9972784533917962,"net_margin":0.40050032472999303,"net_margin_with_net_income":0.8946818815737948,"flags":{"gross":"*"},"tax_year":2023},{"id":"real-estate-and-rental-and-leasing","label":"Real estate and rental and leasing","level":"sector","gross_margin":0.8149351038591326,"net_margin":0.2425259689910997,"net_margin_with_net_income":0.4250416270924161,"flags":{},"tax_year":2023},{"id":"real-estate","label":"Real estate","level":"industry","gross_margin":0.8241538726704876,"net_margin":0.27190625035433014,"net_margin_with_net_income":0.4373290585033212,"flags":{},"tax_year":2023},{"id":"lessors-of-real-estate","label":"Lessors of real estate (including miniwarehouses and self storage)","level":"industry","gross_margin":0.8685943946335,"net_margin":-0.05121758890264376,"net_margin_with_net_income":0.28700298253935536,"flags":{},"tax_year":2023},{"id":"offices-of-real-estate-agents-brokers-property-managers-and-appraisers","label":"Offices of real estate agents, brokers, property managers, and appraisers","level":"industry","gross_margin":0.9099361996013705,"net_margin":0.3496399271076808,"net_margin_with_net_income":0.485757841129645,"flags":{},"tax_year":2023},{"id":"other-activities-related-to-real-estate","label":"Other activities related to real estate","level":"industry","gross_margin":0.6191359180883333,"net_margin":0.14862952398274867,"net_margin_with_net_income":0.3327931807305516,"flags":{},"tax_year":2023},{"id":"rental-and-leasing-services","label":"Rental and leasing services","level":"industry","gross_margin":0.7123907856916024,"net_margin":-0.09229723029709187,"net_margin_with_net_income":0.2401417892193354,"flags":{},"tax_year":2023},{"id":"automotive-equipment-rental-and-leasing","label":"Automotive equipment rental and leasing","level":"industry","gross_margin":0.7274453757293811,"net_margin":-0.18248560594817925,"net_margin_with_net_income":0.2546175791950352,"flags":{},"tax_year":2023},{"id":"consumer-electronics-and-appliances-rental","label":"Consumer electronics and appliances rental","level":"industry","gross_margin":0.7577535677476874,"net_margin":0.06714384172288859,"net_margin_with_net_income":0.08085553901416338,"flags":{"gross":"*"},"tax_year":2023},{"id":"home-health-equipment-rental","label":"Home health equipment rental","level":"industry","gross_margin":0.8866932644919033,"net_margin":-0.14400375498709223,"net_margin_with_net_income":0.10913884834502566,"flags":{"gross":"**","net":"**","netPos":"**"},"tax_year":2023},{"id":"recreational-goods-rental","label":"Recreational goods rental","level":"industry","gross_margin":0.8779864074828414,"net_margin":-0.27000794056332417,"net_margin_with_net_income":0.16202917414009302,"flags":{"gross":"*"},"tax_year":2023},{"id":"all-other-consumer-goods-rental","label":"All other consumer goods rental","level":"industry","gross_margin":0.8119058243935526,"net_margin":0.030671331417453547,"net_margin_with_net_income":0.30587515436669144,"flags":{},"tax_year":2023},{"id":"general-rental-centers-and-other-consumer-goods-rental","label":"General rental centers and other consumer goods rental","level":"industry","gross_margin":0.647829313630286,"net_margin":0.12748056470786126,"net_margin_with_net_income":0.18977348928618498,"flags":{},"tax_year":2023},{"id":"commercial-and-industrial-machinery-and-equipment-rental-and-leasing","label":"Commercial and industrial machinery and equipment rental and leasing","level":"industry","gross_margin":0.6781050815837233,"net_margin":-0.14310894690866932,"net_margin_with_net_income":0.26413471829548196,"flags":{},"tax_year":2023},{"id":"lessors-of-nonfinancial-intangible-assets","label":"Lessors of nonfinancial intangible assets (except copyrighted works)","level":"industry","gross_margin":0.7224902393995339,"net_margin":0.3768408946460458,"net_margin_with_net_income":0.38556542830977897,"flags":{"gross":"*","netPos":"*"},"tax_year":2023},{"id":"professional-scientific-and-technical-services","label":"Professional, scientific, and technical services","level":"sector","gross_margin":0.8750205867628342,"net_margin":0.39695226351564766,"net_margin_with_net_income":0.5164453880591455,"flags":{},"tax_year":2023},{"id":"legal-services","label":"Legal services","level":"industry","gross_margin":0.9115083490489025,"net_margin":0.43768339425019975,"net_margin_with_net_income":0.4947331697894495,"flags":{},"tax_year":2023},{"id":"offices-of-certified-public-accountants","label":"Offices of certified public accountants","level":"industry","gross_margin":0.9952315093938475,"net_margin":0.44792554276586805,"net_margin_with_net_income":0.5102734396303238,"flags":{},"tax_year":2023},{"id":"other-accounting-services","label":"Other accounting services","level":"industry","gross_margin":0.9551320558074892,"net_margin":0.3925207366553037,"net_margin_with_net_income":0.5484832620380135,"flags":{},"tax_year":2023},{"id":"architectural-engineering-and-related-services","label":"Architectural, engineering, and related services","level":"industry","gross_margin":0.8305178144431357,"net_margin":0.3189197674348401,"net_margin_with_net_income":0.4340753239830486,"flags":{},"tax_year":2023},{"id":"architectural-services","label":"Architectural services","level":"industry","gross_margin":0.8104867886248742,"net_margin":0.17323837716759471,"net_margin_with_net_income":0.3420668762889384,"flags":{},"tax_year":2023},{"id":"engineering-services","label":"Engineering services","level":"industry","gross_margin":0.8030030821993269,"net_margin":0.4177679671616621,"net_margin_with_net_income":0.48952554675197835,"flags":{},"tax_year":2023},{"id":"drafting-building-inspections-and-geophysical-surveying","label":"Drafting, building inspections, and geophysical surveying","level":"industry","gross_margin":0.9696049962626794,"net_margin":0.5012730832857595,"net_margin_with_net_income":0.5582015787009859,"flags":{},"tax_year":2023},{"id":"surveying-and-mapping-services","label":"Surveying and mapping (except geophysical) services","level":"industry","gross_margin":0.991809160329263,"net_margin":0.3120274364927915,"net_margin_with_net_income":0.35925241195022295,"flags":{"gross":"*"},"tax_year":2023},{"id":"testing-laboratories","label":"Testing laboratories","level":"industry","gross_margin":0.7170268252721791,"net_margin":0.22680976063752437,"net_margin_with_net_income":0.417637512737365,"flags":{"gross":"*"},"tax_year":2023},{"id":"specialized-design-services","label":"Specialized design services","level":"industry","gross_margin":0.6999855711574974,"net_margin":0.3028155639486579,"net_margin_with_net_income":0.44238228773421745,"flags":{},"tax_year":2023},{"id":"computer-systems-design-services","label":"Computer systems design services","level":"industry","gross_margin":0.8595911371095115,"net_margin":0.3702745042669301,"net_margin_with_net_income":0.51195088898923,"flags":{},"tax_year":2023},{"id":"other-professional-scientific-and-technical-services","label":"Other professional, scientific, and technical services","level":"industry","gross_margin":0.8800764684643301,"net_margin":0.40808130627455763,"net_margin_with_net_income":0.5423481187822404,"flags":{},"tax_year":2023},{"id":"management-scientific-and-technical-consulting-services","label":"Management, scientific, and technical consulting services","level":"industry","gross_margin":0.937435132796101,"net_margin":0.5024691497883497,"net_margin_with_net_income":0.637213619555375,"flags":{},"tax_year":2023},{"id":"scientific-research-and-development-services","label":"Scientific research and development services","level":"industry","gross_margin":0.8665912731675026,"net_margin":0.3684932455327778,"net_margin_with_net_income":0.5476011636010315,"flags":{},"tax_year":2023},{"id":"advertising-and-related-services","label":"Advertising and related services","level":"industry","gross_margin":0.7515485564612608,"net_margin":0.27385660414130253,"net_margin_with_net_income":0.39572464253395795,"flags":{},"tax_year":2023},{"id":"market-research-and-public-opinion-polling","label":"Market research and public opinion polling","level":"industry","gross_margin":0.9111932922532714,"net_margin":0.27220002175383173,"net_margin_with_net_income":0.5009416624159191,"flags":{"gross":"*"},"tax_year":2023},{"id":"other-miscellaneous-services","label":"Other miscellaneous services","level":"industry","gross_margin":0.8417807987878579,"net_margin":0.3300955173554098,"net_margin_with_net_income":0.4572291173260889,"flags":{},"tax_year":2023},{"id":"administrative-and-support-and-waste-management-and-remediation-servic","label":"Administrative and support and waste management and remediation services","level":"sector","gross_margin":0.8379664606216789,"net_margin":0.19766120662247538,"net_margin_with_net_income":0.37053757952138805,"flags":{},"tax_year":2023},{"id":"management-of-companies-and-enterprises","label":"Management of companies and enterprises","level":"industry","gross_margin":0.3296470915171391,"net_margin":-1.8861617467076024,"net_margin_with_net_income":0.3447285703859734,"flags":{},"tax_year":2023},{"id":"administrative-and-support-services","label":"Administrative and support services","level":"industry","gross_margin":0.8432883918632077,"net_margin":0.2117527444272575,"net_margin_with_net_income":0.3776194344820284,"flags":{},"tax_year":2023},{"id":"waste-management-and-remediation-services","label":"Waste management and remediation services","level":"industry","gross_margin":0.7588266216310995,"net_margin":0.07784792209328353,"net_margin_with_net_income":0.17113467470596466,"flags":{},"tax_year":2023},{"id":"educational-services","label":"Educational services","level":"sector","gross_margin":0.9460779924465555,"net_margin":0.294083619065989,"net_margin_with_net_income":0.4965241500986041,"flags":{},"tax_year":2023},{"id":"health-care-and-social-assistance","label":"Health care and social assistance","level":"sector","gross_margin":0.9531580704398972,"net_margin":0.3489836720121526,"net_margin_with_net_income":0.46855654798988267,"flags":{},"tax_year":2023},{"id":"ambulatory-health-care-services","label":"Ambulatory health care services","level":"industry","gross_margin":0.9455262808947938,"net_margin":0.3633270489757631,"net_margin_with_net_income":0.47659544351057076,"flags":{},"tax_year":2023},{"id":"offices-of-physicians","label":"Offices of physicians (except mental health specialists)","level":"industry","gross_margin":0.9541100570914408,"net_margin":0.461202991124435,"net_margin_with_net_income":0.5464657488499984,"flags":{},"tax_year":2023},{"id":"offices-of-physicians-mental-health-specialists","label":"Offices of physicians, mental health specialists","level":"industry","gross_margin":0.9451448970134406,"net_margin":0.5508576287107319,"net_margin_with_net_income":0.6271679716226898,"flags":{},"tax_year":2023},{"id":"offices-of-dentists","label":"Offices of dentists","level":"industry","gross_margin":0.9531804325211087,"net_margin":0.2707987672493869,"net_margin_with_net_income":0.32293230340747375,"flags":{},"tax_year":2023},{"id":"offices-of-chiropractors","label":"Offices of chiropractors","level":"industry","gross_margin":0.9484484572374324,"net_margin":0.33403071860956834,"net_margin_with_net_income":0.36163146467204577,"flags":{},"tax_year":2023},{"id":"offices-of-optometrists","label":"Offices of optometrists","level":"industry","gross_margin":0.7383678771771305,"net_margin":0.18067300862499627,"net_margin_with_net_income":0.2787072925436044,"flags":{},"tax_year":2023},{"id":"offices-of-mental-health-practitioners-and-social-therapists","label":"Offices of mental health practitioners and social therapists","level":"industry","gross_margin":0.9859152066513656,"net_margin":0.509180995869619,"net_margin_with_net_income":0.580842515525684,"flags":{},"tax_year":2023},{"id":"offices-of-podiatrists","label":"Offices of podiatrists","level":"industry","gross_margin":0.8442659128460708,"net_margin":0.4262693461637919,"net_margin_with_net_income":0.4390744728275955,"flags":{"gross":"*"},"tax_year":2023},{"id":"outpatient-care-centers-and-other-miscellaneous-health-practitioners","label":"Outpatient care centers and other miscellaneous health practitioners","level":"industry","gross_margin":0.9186019460954665,"net_margin":0.33108791559284795,"net_margin_with_net_income":0.48969291691284667,"flags":{},"tax_year":2023},{"id":"medical-and-diagnostic-laboratories","label":"Medical and diagnostic laboratories","level":"industry","gross_margin":0.8643211637570651,"net_margin":0.16634469257914122,"net_margin_with_net_income":0.3315276254187579,"flags":{},"tax_year":2023},{"id":"home-health-care-services","label":"Home health care services","level":"industry","gross_margin":0.9600826059234122,"net_margin":0.12691189990911808,"net_margin_with_net_income":0.4062966945353665,"flags":{},"tax_year":2023},{"id":"other-ambulatory-health-care-services","label":"Other ambulatory health care services (including ambulance services, blood, and organ banks)","level":"industry","gross_margin":0.9448165546319082,"net_margin":0.24170745953050649,"net_margin_with_net_income":0.37942085304086065,"flags":{},"tax_year":2023},{"id":"hospitals","label":"Hospitals","level":"industry","gross_margin":0.9962746015388408,"net_margin":0.16638163759475505,"net_margin_with_net_income":0.2544967149531152,"flags":{},"tax_year":2023},{"id":"nursing-and-residential-care-facilities","label":"Nursing and residential care facilities","level":"industry","gross_margin":0.9655992491680975,"net_margin":0.14925413026556691,"net_margin_with_net_income":0.3101264473583427,"flags":{},"tax_year":2023},{"id":"social-assistance","label":"Social assistance","level":"industry","gross_margin":0.9797576861120361,"net_margin":0.36675256131624034,"net_margin_with_net_income":0.4913734733592002,"flags":{},"tax_year":2023},{"id":"arts-entertainment-and-recreation","label":"Arts, entertainment, and recreation","level":"sector","gross_margin":0.8712281007247836,"net_margin":0.2155032540601721,"net_margin_with_net_income":0.4211067927799563,"flags":{},"tax_year":2023},{"id":"performing-arts-spectator-sports-and-related-industries","label":"Performing arts, spectator sports, and related industries","level":"industry","gross_margin":0.9083131451061344,"net_margin":0.26470381030808016,"net_margin_with_net_income":0.46819890033587636,"flags":{},"tax_year":2023},{"id":"museums-historical-sites-and-similar-institutions","label":"Museums, historical sites, and similar institutions","level":"industry","gross_margin":0.6824001949563844,"net_margin":0.18690562525507282,"net_margin_with_net_income":0.3534632041509518,"flags":{"gross":"*"},"tax_year":2023},{"id":"amusement-gambling-and-recreation-industries","label":"Amusement, gambling, and recreation industries","level":"industry","gross_margin":0.7590769021196455,"net_margin":0.06171472139893694,"net_margin_with_net_income":0.23677536051937836,"flags":{},"tax_year":2023},{"id":"accommodation-food-services-and-drinking-places","label":"Accommodation, food services, and drinking places","level":"sector","gross_margin":0.6494745084070968,"net_margin":0.019150100694990936,"net_margin_with_net_income":0.14072044692191774,"flags":{},"tax_year":2023},{"id":"accommodation","label":"Accommodation","level":"industry","gross_margin":0.8990330217819049,"net_margin":-0.12992679827890205,"net_margin_with_net_income":0.19704174140559821,"flags":{},"tax_year":2023},{"id":"travel-accommodation","label":"Travel accommodation (including hotels, motels, and bed and breakfast inns)","level":"industry","gross_margin":0.8824703489301972,"net_margin":-0.11563938423943176,"net_margin_with_net_income":0.17845238268144253,"flags":{},"tax_year":2023},{"id":"rv-parks-and-recreational-camps","label":"RV (recreational vehicle) parks and recreational camps","level":"industry","gross_margin":0.9568751793897762,"net_margin":0.048841214283375164,"net_margin_with_net_income":0.2159629456906297,"flags":{},"tax_year":2023},{"id":"rooming-and-boarding-houses","label":"Rooming and boarding houses","level":"industry","gross_margin":0.9562055338372388,"net_margin":-0.5402341320706806,"net_margin_with_net_income":0.3225149137949872,"flags":{},"tax_year":2023},{"id":"restaurants-and-drinking-places","label":"Restaurants (full & limited service) and drinking places","level":"industry","gross_margin":0.6249380671458463,"net_margin":0.03380725073815,"net_margin_with_net_income":0.13641538523242727,"flags":{},"tax_year":2023},{"id":"other-services","label":"Other services","level":"sector","gross_margin":0.8073728041336157,"net_margin":0.18949836848669047,"net_margin_with_net_income":0.3509236838950096,"flags":{},"tax_year":2023},{"id":"auto-repair-and-maintenance","label":"Auto repair and maintenance","level":"industry","gross_margin":0.6419764756155775,"net_margin":0.07954770992204606,"net_margin_with_net_income":0.18657440462300823,"flags":{},"tax_year":2023},{"id":"automotive-mechanical-and-electrical-repair-and-maintenance","label":"Automotive mechanical and electrical repair and maintenance","level":"industry","gross_margin":0.6403626994630681,"net_margin":0.07529959801474667,"net_margin_with_net_income":0.1907118668593262,"flags":{},"tax_year":2023},{"id":"automotive-body-shops","label":"Automotive body shops","level":"industry","gross_margin":0.609874037247026,"net_margin":0.11361641941905197,"net_margin_with_net_income":0.17627960208062765,"flags":{},"tax_year":2023},{"id":"other-auto-repair-and-maintenance","label":"Other auto repair and maintenance (including oil change, lubrication, and car washes)","level":"industry","gross_margin":0.6777482221693061,"net_margin":0.055185349895167934,"net_margin_with_net_income":0.18804291267400924,"flags":{},"tax_year":2023},{"id":"miscellaneous-repairs","label":"Miscellaneous repairs","level":"industry","gross_margin":0.6934619915278304,"net_margin":0.13220120920163853,"net_margin_with_net_income":0.27062143502745356,"flags":{},"tax_year":2023},{"id":"personal-and-laundry-services","label":"Personal and laundry services","level":"industry","gross_margin":0.9022140926493737,"net_margin":0.24429938479392144,"net_margin_with_net_income":0.42731405003565026,"flags":{},"tax_year":2023},{"id":"religious-grantmaking-civic-professional-and-similar-organizations","label":"Religious, grantmaking, civic, professional, and similar organizations","level":"industry","gross_margin":0.9713986502805633,"net_margin":0.407400071306897,"net_margin_with_net_income":0.6314237863431947,"flags":{},"tax_year":2023},{"id":"unclassified-establishments","label":"Unclassified establishments","level":"sector","gross_margin":0.3331325662172676,"net_margin":0.10891338719136597,"net_margin_with_net_income":0.54489603901954,"flags":{},"tax_year":2023}]}