NAICS code 312 - Beverage and Tobacco Product Manufacturing

Basic Industry Description for NAICS Code 312

Industries in the Beverage and Tobacco Product Manufacturing subsector manufacture beverages and tobacco products. The industry group, Beverage Manufacturing, includes three types of establishments: (1) those that manufacture nonalcoholic beverages; (2) those that manufacture alcoholic beverages through the fermentation process; and (3) those that produce distilled alcoholic beverages. Ice manufacturing, while not a beverage, is included with nonalcoholic beverage manufacturing because it uses the same production process as water purification.

In the case of activities related to the manufacture of beverages, the structure follows the defined productive processes. Brandy, a distilled beverage, was not placed under distillery product manufacturing, but rather under the NAICS class for winery product manufacturing since the productive process used in the manufacturing of alcoholic grape-based beverages produces both wines (fermented beverage) and brandies (distilled beverage).

The industry group, Tobacco Manufacturing, includes two types of establishments: (1) those engaged in redrying and stemming tobacco and, (2) those that manufacture tobacco products, such as cigarettes and cigars.

Numbers of Companies in FINTEL Data	175
Numbers of Small or Large Companies	44
Small Companies - in Net Sales less than	$1,914,227
Large Companies - in Net Sales above	$42,336,861

Reliable Industry Metrics for
NAICS Code 312 - just $ 79

Accounts Payable to Sales = 5.0%

Our Report Content

• Provides financial information drawn from a database of over 900,000 privately-held firms in over 2,500 industry groups as classified either by Standard Industry Classification (SIC) or North American Industry Classification System (NAICS) Screenshot
• Generates size breakdowns into small, medium-sized and large segments specific to each industry rather than breakdowns based on fixed size thresholds Screenshot
• Displays common-sized income statement and balance sheet data (major accounts) for each size segment (as-if statements) Screenshot
• Presents 14 commonly-used and insightful financial ratios for each industry Screenshot
• Also depicts two employment efficiency ratios and an interest coverage ratio Screenshot

News