For the 65th year, this ISPA Cost Report (based on participants’ 2023 financial results) 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. 

This year’s report includes comparative performance information by sales volume and geographic region (sample sizes permitting), for all reporting U.S. firms. The report also includes a special breakout of the most profitable U.S. firms in the industry. In addition, building upon historical information from this study, key U.S. industry trend data is included with interpretation and analysis. 

Participants will be able to access their composite and confidential customized performance report via the survey web portal. 

If you were unable to participate this year, you can still purchase the survey for $500. 

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