Using 2004 revenues, the Grant Thornton Accounting Firm ranked the state's top 100 private companies for BUSINESS NORTH CAROLINA. Participation by companies is voluntary. Distribution and manufacturing companies continue to dominate the list. Five of the top ten companies that grossed in excess of $500 million were manufacturers. Two of the top ten were distributors. General Parts, Inc., of Raleigh, a distributor of replacement parts for vehicles, retained its No. 1 ranking from 2004.