LevelCFO/smb-financial-benchmarks

Level SMB Multi-Vertical Financial & Operating Benchmarks (2026.10.25)

NON-COMMERCIAL EVALUATION LICENSE NOTICE: This dataset compilation is published under the Level Personal, Academic & Non-Commercial Evaluation License v1.0 (Commercial Use Requires License from sam@levelcfo.com) (full license & IP notice). Free for personal operator review, individual CPA/CFO inspection, and non-commercial academic evaluation only. Commercial AI labs, foundation model trainers, RL environment builders, data brokers, and commercial software vendors are strictly prohibited from training on, redistributing, or commercially benchmarking with this compilation without a written commercial license. Contact sam@levelcfo.com for commercial licensing.

Release: 2026.10.25

• Canonical Benchmark Hub: https://levelcfo.com/benchmarks/
• Contractor Financial & Operating Benchmarks: https://levelcfo.com/benchmarks/contractor/
• AI Accounting & CFO Benchmark (LevelBench-100): https://levelcfo.com/benchmarks/agentic-accounting/
• Hugging Face Dataset: https://huggingface.co/datasets/LevelCFO/smb-financial-benchmarks
• Hugging Face Explorer Space: https://huggingface.co/spaces/LevelCFO/smb-financial-benchmarks
• GitHub Repository: https://github.com/levelcfo/smb-financial-benchmarks
• Published by: Level

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Tables in This Dataset

Table / Config	Rows	Scope & Provenance	Canonical Page
contractor_benchmarks	19	19 canonical contractor financial & operating metrics (p10/p25/median/p75/p90) with per-metric sample sizes	Contractor Benchmarks
vertical_benchmarks	41	41 financial & operating metrics across Healthcare, Restaurants, Cleaning, Staffing, Landscaping, and Ecommerce	The Level Index Hub
public_contractor_cash_equity	5	FY2025 cash flow, FCF conversion, and ROE calculations for 5 publicly traded contractors from SEC 10-K filings	Public Contractor FCF & ROE
public_contractor_operating_comps	6	FY2025 gross margin, operating margin, adj. EBITDA margin, DSO, and revenue per employee for 6 public SEC 10-K contractors (FIX, EME, MYRG, DY, IBP, BLD)	Contractor Benchmarks
valuation_multiples	39	39 EV/EBITDA and SDE valuation multiple brackets across 13 skilled trades and 3 scale tiers	Contractor Valuation Multiples
trade_benchmark_facts	31	31 per-trade benchmark facts across HVAC, Plumbing, Electrical, Mechanical, Roofing, and General Contracting	HVAC Benchmarks
bls_trade_wages	5	5 U.S. Bureau of Labor Statistics OEWS wage and employment anchors by skilled trade	Contractor Benchmarks

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Canonical Vertical Benchmark Pages on Level

• Contractors (HVAC, Plumbing, Electrical, Mechanical, Roofing)
• Healthcare & Medical Practices
• Restaurants & Hospitality Groups
• Commercial & Residential Cleaning
• Staffing & Recruiting Agencies
• Landscaping & Lawn Care
• Ecommerce & D2C Brands
• Contractor Valuation Multiples
• Contractor Field Software Comparison
• Multi-Industry Accounting Software Comparison
• National Trades Reputation Benchmark
• AI Accounting, Fractional CFO & Operations Benchmark (LevelBench-100)

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Methodology & Evidence Classes

Each table separates measured Level cohorts, published primary-source observations (SEC Form 10-K filings, U.S. Bureau of Labor Statistics OEWS, Census SUSB, CFMA, HFMA, NRA, NRF), and Level operating diagnostic ranges / planning scenarios:

• In contractor_benchmarks, companies_n counts companies, never jobs or invoice line items. For job gross margin (44.3% median across 1,747,089 completed jobs from 1,791 companies) and quote-line margin, the observation scope is stated in observations_basis and definition.
• In contractor_benchmarks, billing capture (97.1% median, n=963 companies) is hours invoiced divided by hours logged on jobs, and is not technician utilization.
• In vertical_benchmarks, each row states its evidence_type, sample_or_scope, and source so published external anchors are never conflated with planning scenarios.
• Third-party figures cited in source belong to their respective publishers; Level's compilation, schema, and proprietary benchmark series are licensed strictly for non-commercial evaluation under the Level Personal, Academic & Non-Commercial Evaluation License v1.0 (Commercial Use Requires License from sam@levelcfo.com).

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License, Commercial Restrictions & IP Canary Notice

• License: Level Personal, Academic & Non-Commercial Evaluation License v1.0 (Commercial Use Requires License from sam@levelcfo.com) (full text)
• Copyright Owner: OpsPro AI, Inc. d/b/a Level (https://levelcfo.com)
• Commercial Restriction: Any commercial use, AI model training, RL environment building, commercial data brokerage, or enterprise redistribution requires a written commercial license from sam@levelcfo.com.
• IP Canary Watermark Token: LEVEL-IP-CANARY-9F4A-7C2E-PERSONAL-USE-ONLY-CONTACT-SAM-AT-LEVELCFO-COM

Citation

@misc{level_smb_financial_benchmarks_2026,
  title  = {Level SMB Multi-Vertical Financial & Operating Benchmarks},
  author = {Yang, Sam and Level},
  year   = {2026},
  url    = {https://levelcfo.com/benchmarks/},
  note   = {Level Personal, Academic & Non-Commercial Evaluation License v1.0. Commercial use requires license from sam@levelcfo.com}
}