What PL Developments does

PL Developments (P&L Development, LLC) is a privately held, family-controlled manufacturer, packager, and distributor of over-the-counter (OTC) pharmaceutical products and consumer healthcare goods founded in 1988 and headquartered in Westbury, New York. The company operates as a B2B private-label platform serving major U.S. retailers — including a dedicated relationship with Walmart and Sam's Club — producing store-brand equivalents of national brand OTC products across nine categories: allergy, analgesics, cough/cold, digestive, first aid, nicotine replacement therapy, personal care, sleep, and nutritional/OTC drug gummies. Its portfolio spans 2,000+ unique SKUs and 450+ products, with PLD manufacturing private label products at 30-80% cost savings versus national brand equivalents.

The company's technical platform comprises 2.5M+ sq. ft. of FDA-registered, cGMP-compliant facilities across New York, Florida, California, and South Carolina, with annual production capacity of 5B+ solid dosage units, 3B+ liquid dosage units, and 1B+ gummies. Key technical differentiators include a starchless gummy manufacturing process with four dedicated production lines, the only FDA-approved nicotine chewing gum operation in the U.S. (one of three globally), and 40+ approved and pending ANDAs acquired from Teva Pharmaceuticals' U.S. store-brand drug portfolio in 2019. The company also operates PLD Pharma Services as a Contract Development and Manufacturing Organization (CDMO) providing formulation development, regulatory expertise, manufacturing, and packaging for pharmaceutical clients.

PL Developments generates revenue through three streams: (1) private-label manufacturing under retailer store brands, (2) contract development and manufacturing services via PLD Pharma Services, and (3) contract packaging services. Pricing is negotiated through direct sales relationships rather than publicly disclosed. In May 2026, the company divested its U.S. gummy manufacturing operations to TopGum Industries Ltd. for up to USD 35 million, retaining a strategic commercial partnership to distribute TopGum products under store-brand labels. The company is led by founder Mitch Singer (CEO), with family members Evan Singer as President, Adam Singer as Chief Expansion & Logistics Officer, and Linda Singer as Executive VP of Creative Services, alongside a senior leadership team drawn from Teva Pharmaceuticals, P&G, Banner Pharmacaps, and The Nature's Bounty Co.

Name

PL Developments

Legal name

P&L Development, LLC

Website

https://pldevelopments.com

Company type

Private

Founded year

1988

Operating status

Operating

Headcount range

1,001–5,000 employees

Short description

PL Developments is a privately held, family-owned manufacturer and distributor of private-label OTC pharmaceuticals and consumer healthcare goods, serving major U.S. retailers across nine categories from FDA-registered, cGMP-compliant facilities in four states.

Ownership category

akta.pro rank

Product category

Private Label OTC Pharmaceutical Manufacturing

NAICS

Pharmaceutical Preparation Manufacturing (325412), Drugs and Druggists' Sundries Merchant Wholesalers (424210), Drugs and Druggists' Sundries Merchant Wholesalers (42421), Drugs and Druggists' Sundries Merchant Wholesalers (4242)

SIC

Wholesale-Drugs, Proprietaries & Druggists' Sundries (5122), Pharmaceutical Preparations (2834)

akta.pro primary industry

Contract Development & Manufacturing for Generics (CDMO/CMO) (HLAIABAI)

akta.pro secondary industries

Clinical Trial Material (CTM) Manufacturing & Supply CDMO (HLAGABAK), GMP Scale-Up, Tech Transfer & Process Validation (PPQ) (HLAGAHAL), Specialty Pharmaceutical Distributors (HLAIAJAB)

Keywords

• Private label OTC pharmaceuticals
• Contract development manufacturing
• Consumer healthcare packaging
• Pharmaceutical manufacturing services
• Store brand OTC products

Headquarters

HQ city

Westbury

HQ country

United States

HQ region

North America

Offices7 records

Markets served

GTM type

B2B

Offering type

Hardware or Manufacturing

Cost components

Supply Chain, Personnel, Operations, Infrastructure, Marketing or Sales, Technology or R&D

Revenue model

1. Private Label Manufacturing: PLD manufactures, packages and distributes over-the-counter pharmaceutical products and consumer healthcare goods under store-brand labels for major retailers. The company creates products for brands consumers know through private label programs.
2. Contract Development and Manufacturing (CDMO): PLD Pharma Services provides end-to-end contract development and manufacturing solutions for pharmaceutical and consumer health products, including R&D support, extra manufacturing capacity, and turnkey solutions for liquid and solid dose delivery systems.
3. Contract Packaging: PLD offers contract packaging services to major OTC and nutritional companies, providing packaging capabilities including bottling, blistering, cartoning, pouching, clamshell, twinpacks, and vial packs.

Go-to-market motion2 records

Distribution channels3 records

Marketing channels5 records

Core offering

PL Developments manufactures, packages, and distributes over-the-counter (OTC) pharmaceutical products and consumer healthcare goods, primarily under store-brand/private-label programs for major retailers such as Walmart and Sam's Club. The company operates an integrated platform spanning product development, manufacturing, packaging, distribution, creative services, sales/marketing, and quality/regulatory across 2+ million square feet of FDA-registered, cGMP-compliant facilities. It also runs PLD Pharma Services as a Contract Development and Manufacturing Organization (CDMO) for pharmaceutical clients seeking R&D support, manufacturing capacity, or turnkey solutions.

Product overview

PL Developments (PLD) is a manufacturer, packager, and distributor of over-the-counter (OTC) pharmaceutical products and consumer healthcare goods operating as a platform of integrated capabilities. The company's core product portfolio includes private label OTC products across nine categories: Allergy (Allegra, Claritin, Zyrtec generics), Analgesics (Advil, Aleve, Tylenol generics), Cough/Cold (Mucinex, Dayquil, Nyquil generics), Digestive (Colace, Gas-X, Pepto Bismol generics), First Aid (alcohol, Epsom salt), Nicotine Replacement Therapy (Nicorette gum and lozenges), Nutritional/OTC Drug Gummies (melatonin, vitamins), Personal Care (Abreva, Differin, Rogaine generics), and Sleep (Unisom, ZzzQuil generics). These products are manufactured through PLD's integrated service platform comprising Product Development, Manufacturing (solid dose, liquid dose, gummy production), Packaging, Distribution/Warehouse, Creative Services, Sales and Marketing, and Quality and Regulatory Services. The company also operates PLD Pharma Services as a Contract Development and Manufacturing Organization (CDMO) for pharmaceutical clients. All operations are conducted in FDA-registered, cGMP-compliant facilities spanning over 2 million square feet across New York, Florida, California, and South Carolina.

Differentiator

Problem solved

Functional benefit

Products and services

• Allergy Products

Quantifiable outcome

• 30-80% cost savings compared to brand-name drugs
• +3 more outcomes

Named customers4 records

Segments3 records

Ideal customer profiles3 records

Technology focussed No

API detail

Has API

No

API docs

API detail

Core technology

AI maturity

App detail

Feature5 records

Partnerships

Two partnerships are on record, tiered core.

• TopGum Industries Ltd.coreStrategic or Co-development Partner · 5 May 2026Following TopGum's acquisition of PLD's U.S. gummy manufacturing operations for up to USD 35 million, PLD secured a strategic commercial partnership to distribute TopGum products to major U.S. retailers under store-brand labels. The transaction gives TopGum its first U.S.-based FDA pharmaceutical-compliant manufacturing platform while PLD gains privileged access to TopGum's global portfolio.
• Amneal PharmaceuticalscoreStrategic or Co-development Partner · 1 January 2020PLD partnered with Amneal to launch the first store brand of Diclofenac Sodium Topical Gel 1%, the compare-to product of Voltaren arthritis pain relief gel. This partnership expanded PLD's topical analgesic portfolio.

Scale indicators11 records

Recent moves17 records

Expansion highlights6 records

Direct peers

• Perrigo Company: Perrigo is the largest U.S. private label and OTC manufacturer with comparable store-brand product lines across analgesics, cough/cold, digestive, and NRT categories serving the same mass retail customers as PL Developments.
• Amneal Pharmaceuticals: Amneal is a generic and specialty pharmaceutical manufacturer that partnered with PLD on first store-brand diclofenac gel and directly competes in private-label and OTC generics manufacturing.
• Apotex Inc. Apotex is a major global generics manufacturer with significant OTC and store-brand product overlap, competing for the same retail private-label contracts and pharmacy supply relationships.

Broad incumbents

• Catalent (Novo Holdings): Catalent is a leading global CDMO offering development, manufacturing, and packaging services across solid, liquid, and specialty dosage forms, competing with PLD Pharma Services for third-party pharma manufacturing contracts.
• Thermo Fisher Scientific (Patheon): Patheon, now part of Thermo Fisher, is one of the largest global CDMOs offering formulation, manufacturing, and packaging services directly competitive with PLD Pharma Services across small-molecule dosage forms.
• Teva Pharmaceutical Industries: Teva sold its U.S. store-brand drug portfolio to PLD in 2019 but remains a peer in generic and OTC pharmaceuticals with overlapping ANDA portfolios and private-label customer relationships.
• Church & Dwight: Church & Dwight operates in OTC personal care and consumer health with branded products (e.g., Batiste, Orajel) in categories adjacent to PLD's personal care store-brand portfolio, sharing major retail customers.

Emerging players

• TopGum Industries Ltd. TopGum acquired PLD's U.S. gummy manufacturing operations in May 2026 and is now a strategic partner, with an emerging U.S. FDA-compliant gummy platform overlapping the nutritional and OTC gummy category.

Regional players

• McKesson Corporation: McKesson is a major U.S. pharmaceutical wholesaler and distributor; while not a manufacturer, it operates in adjacent drug distribution and pharmacy supply services and shares major retail pharmacy customers with PLD.

Others

• Topco Associates: Topco is a member-owned buying cooperative for retail and wholesale grocers that supports private label programs and is a potential counterpart/aggregator for store-brand OTC categories served by PLD.

Market position

Strengths5 records

Weaknesses5 records

Competitive moat6 records

Key risks5 records

Key highlights7 records

Customer concentration

• Facebookfacebook.com/pldevelopments
• LinkedInlinkedin.com/company/pl-developments

Compliance9 records

Revenue estimate

Valuation estimate

Number of profiles

Profiles16 records

Subsidiaries2 records

Funding overview

Funding rounds1 record

Investors

Funding detail is available on the Subscription and Enterprise plan.Contact sales →

M&A

Investments

M&A and investment is available on the Subscription and Enterprise plan.Contact sales →

Frequently asked questions about PL Developments