Industry insights and figures Manufacturing

Operating margin
8.8 %
▼ -0.4pp
2022
Companies
167401
2023
Revenue growth (y/y)
0.0 %
2024Q4
Vacancies (sector)
0.0%
2025-Q4

Key insights Manufacturing

Actionable signals from current data
ES
Average operating result: 8.8% of revenue (2022).
Personnel costs: 11.8% of revenue (2022).
Number of companies: 167,401 (2023).

Sector outlook Manufacturing

Automated analytical commentary based on the most recent Eurostat figures

Industry overview

The Manufacturing sector across Spain comprises approximately 171,103 enterprises employing about 2,014,656 people and generating €707.7 bn in net turnover in 2022. The average enterprise size is 12 employees per firm. This is a useful yardstick when assessing whether your own operation sits within the typical scale band of the sector.

Profitability

With a healthy operating margin of 8.8% of revenue in 2022, the sector reports €62.4 bn of gross operating surplus (Eurostat's EBITDA-equivalent, before depreciation). This figure provides the headline benchmark against which an individual operator can sanity-check their own bottom line, values significantly below indicate cost or pricing pressure, those above suggest competitive advantage worth defending.

Cost structure

Cost of revenue dominates the Manufacturing P&L at 83.5% of turnover, reflecting the high material and input content of activities in this sector. Personnel costs account for 11.8%, with energy purchases adding 3.7%. Procurement efficiency and contract management are therefore the two strongest profit levers for operators in this segment.

Productivity & human capital

Each employee in the Manufacturing sector generates approximately €333,000 of net turnover against a labour cost of €30,000, yielding a productivity-to-cost ratio of 11.1. Value added per employee stands at €72,000 This is a headline figure to compare against individual firm performance when judging whether headcount is creating proportional value.

Trend & trajectory

Over the period 2008 to 2022 the operating margin moved from 8.9% to 8.8% (-0.1 percentage points), broadly stable performance. Sectors with stable or improving margins tend to reflect successful pass-through of input costs and disciplined capacity management; declining margins typically point to either over-supply or a structural cost squeeze that warrants strategic review.

Costs by category Manufacturing

Sector average % of revenue
Log in to see the full 16-year history
Cost structure for Manufacturing in ES, 2008 to 2022, expressed as percentage of revenue.
Revenue / costs 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 2024
Total revenue 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0%
Personnel costs (total) 14.5% 16.6% 15.3% 14.2% 13.8% 13.7% 13.3% 13.3% 13.8% 13.3% 13.3% 13.7% 15.0% 13.5% 11.8%
Gross wages 11.3% 12.9% 11.9% 11.0% 10.7% 10.5% 10.2% 10.2% 10.6% 10.3% 10.2% 10.5% 11.5% 10.5% 9.1%
Social and pension contributions 3.2% 3.7% 3.4% 3.2% 3.1% 3.1% 3.1% 3.1% 3.1% 3.0% 3.1% 3.2% 3.5% 3.1% 2.6%
Energy 2.6% 3.7%
Other costs 76.6% 76.0% 76.2% 77.9% 79.1% 79.2% 78.6% 78.2% 77.4% 78.1% 78.1% 77.6% 77.0% 74.7% 75.7%
Gross operating surplus (EBITDA) 8.9% 7.4% 8.4% 7.9% 7.1% 7.2% 8.1% 8.5% 8.8% 8.6% 8.6% 8.7% 8.0% 9.2% 8.8%
Depreciation 3.4% 4.5% 4.3% 4.1% 4.3% 4.3% 4.3% 4.2% 4.3% 4.3% 4.1% 4.3% 5.1% 4.6% 4.1%
Operating result (EBIT) 5.5% 2.9% 4.2% 3.8% 2.8% 2.8% 3.8% 4.3% 4.5% 4.3% 4.5% 4.4% 2.9% 4.6% 4.7%

Source: Eurostat Structural Business Statistics (latest available year).

Per-employee benchmarks and capital intensity Manufacturing

Revenue per employee
333€k
Labour cost per employee
30€k
Value added per employee
72€k
Labour productivity
68€k
Employees per firm
12
Investment rate
15.0%
Labour cost / value added
44.0%
Wage-adjusted productivity
166.0%

Average sector figures sourced from Eurostat. Use as a yardstick. Note your own ratios may differ by scale, mix and legal form.

Operating result over 15 years

Sector average % of revenue
Average
8.3%
Peak
9.18%
2021
Low
7.1%
2012
Latest
8.81%
2022

Cost mix evolution

How costs have shifted as a share of revenue

Cost distribution as % of revenue Manufacturing (2022)

Recommended next steps

Based on the latest available data for Manufacturing