Confectionery retailing

Businesses in this industry sell confectionery, including chocolates, lollies and other sweets.

These benchmarks do not apply to convenience stores or grocery stores.

Performance benchmarks

These performance benchmarks are updated annually and developed using the information reported on income tax returns and activity statements for the 2013–14 year.

These benchmarks show a number of different financial ratios of business income to business expenses, to help businesses compare their performance against similar businesses in their industry.

The key benchmark ratio for this industry is cost of sales to turnover (see definitions). This ratio is likely to be the most accurate predictor of business turnover. For businesses that do not report cost of sales or only report a small amount, total expenses to turnover can be used to predict turnover.

2013–14 financial year

Key benchmark ratio

Annual turnover range

$65,000 – $250,000

More than $250,000

Income tax return

Cost of sales/turnover

49% – 56%

45% – 53%

Average cost of sales



Total expenses/turnover

81% – 88%

88% – 93%

Average total expenses



Activity statement

Non-capital purchases/
total sales

69% – 79%

65% – 78%

The following benchmarks can be used as a guide for businesses to review their performance and business practices against other similar businesses.

Not all expenses are reported by every business, so one or more of the benchmarks below may not apply to your business.

Benchmark ratio

Annual turnover range

Income tax return

$65,000 – $250,000

More than $250,000


14% – 21%

13% – 22%


12% – 18%

8% – 17%

Motor vehicle expenses/turnover

3% – 5%

1% – 2%

    Last modified: 25 Feb 2016QC 43795