For the 64th year, the ISPA Cost Report (based on participants’ 2022 financial results, which cover a calendar fiscal year for 93.8% of participants) represents the most complete, accurate and up-to-date compendium of bedding manufacturer financial and operating results published anywhere. The information in this report is designed to provide easy-to-understand guidelines for identifying business-performance strengths and weaknesses, and improvement opportunities. 
  
Participants can access their composite and confidential customized performance report via the web portal. 
If you were unable to participate this year, the report is available to purchase.