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  • Industry benchmarks

    Financial ratio tables

    These detailed tables contain gross profit ratios, net profit ratios and wages to turnover ratios for business activity/industry.

    Activity statement ratio tables

    These detailed tables contain expenses to sales ratios, wages to sales ratios, and net GST paid to sales ratios for business activity/industry.


    Divisions, groups and classes are listed in the ATO publication Business industry codes 2010. These codes are based on the ANZSIC 2006 industry structure. Financial ratio tables are divided into three parts:

    • Part A broad industry divisions
    • Part B fine industry groups (three digit)
    • Part C fine industry classes (five digit).

    Whilst activity statement ration tables are divided into industry groups and classes.

    Some tables are broken by business status - that is, commenced business (businesses that just started) and established business. Therefore, industry ratios are calculated for commenced and established business entities.


    For advice on how to find industries and ratios in the tables and information on how the ratios were calculated, particularly the exclusion criteria used in calculating the ratios, please download the Industry benchmark table instructions.

      Last modified: 01 May 2012QC 25367