• Performance benchmarks – previous years

    Note: This information does not apply to the current year. Check the content carefully to ensure it is applicable to your circumstance.

    2012–13 financial year

    These performance benchmarks were developed using information reported on income tax returns and activity statements for the 2012–13 year.

    Key benchmark ratio

    Annual turnover range

    $65,000 – $800,000

    $800,000 – $2,000,000

    More than $2,000,000

    Income tax return

    Cost of sales/turnover

    46% – 59%

    53% – 64%

    54% – 65%

    Average cost of sales

    53%

    58%

    59%

    Total expenses/turnover

    75% – 88%

    89% – 93%

    90% – 94%

    Average total expenses

    81%

    91%

    92%

    Activity statement

    Non-capital purchases/
    total sales

    61% – 77%

    73% – 81%

    74% – 81%

     

    Benchmark ratio

    Annual turnover range

    Income tax return

    $65,000 – $800,000

    $800,000 – $2,000,000

    More than $2,000,000

    Labour/turnover

    14% – 23%

    12% – 21%

    12% – 24%

    Rent/turnover

    6% – 11%

    4% – 6%

    3% – 5%

    Motor vehicle expenses/turnover

    2% – 5%

    1% – 2%

    1%

    2011–12 financial year

    These performance benchmarks were developed using information reported on income tax returns and activity statements for the 2011–12 year.

    Key benchmark ratio

    Annual turnover range

    $65,000 – $800,000

    $800,000 – $2,000,000

    More than $2,000,000

    Income tax return

    Cost of sales/turnover

    40% – 56%

    53% – 62%

    54% – 65%

    Average cost of sales

    48%

    58%

    59%

    Total expenses/turnover

    73% – 87%

    88% – 94%

    89% – 95%

    Average total expenses

    80%

    91%

    92%

    Activity statement

    Non-capital purchases/
    total sales

    54% – 76%

    73% – 82%

    73% – 81%

     

    Benchmark ratio

    Annual turnover range

    Income tax return

    $65,000 – $800,000

    $800,000 – $2,000,000

    More than $2,000,000

    Labour/turnover

    14% – 22%

    12% – 21%

    12% – 23%

    Rent/turnover

    6% – 10%

    4% – 6%

    3% – 5%

    Motor vehicle expenses/turnover

    2% – 5%

    1% – 2%

    1%

    2010–11 financial year

    These performance benchmarks were developed using information reported on income tax returns and activity statements for the 2010–11 year.

    Key benchmark ratio

    Annual turnover range

    $65,000 – $800,000

    $800,000 – $2,000,000

    More than $2,000,000

    Income tax return

    Cost of sales/turnover

    47% – 58%

    54% – 64%

    55% – 65%

    Average cost of sales

    53%

    59%

    60%

    Total expenses/turnover

    75% – 87%

    88% – 94%

    89% – 94%

    Average total expenses

    81%

    91%

    92%

    Activity statement

    Non-capital purchases/
    total sales

    64% – 79%

    74% – 82%

    74% – 81%

     

    Benchmark ratio

    Annual turnover range

    Income tax return

    $65,000 – $800,000

    $800,000 – $2,000,000

    More than $2,000,000

    Labour/turnover

    14% – 23%

    12% – 21%

    12% – 22%

    Rent/turnover

    6% – 11%

    4% – 6%

    3% – 4%

    Motor vehicle expenses/turnover

    2% – 5%

    1% – 2%

    1%

    2009–10 financial year

    These performance benchmarks were developed using information reported on income tax returns and activity statements for the 2009–10 year.

    Key benchmark ratio

    Annual turnover range

    $65,000 - $800,000

    $800,000 - $2,000,000

    More than $2,000,000

    Income tax return

    Cost of sales/turnover

    48% - 60%

    55% - 65%

    57% - 66%

    Average cost of sales

    54%

    60%

    61%

    Total expenses/turnover

    75% - 88%

    89% - 94%

    90% - 94%

    Average total expenses

    82%

    91%

    92%

    Activity statement

    Non-capital purchases/
    total sales

    63% - 79%

    75% - 83%

    74% - 82%

     

    Benchmark ratio

    Annual turnover range

    Income tax return

    $65,000 - $800,000

    $800,000 - $2,000,000

    More than $2,000,000

    Labour/turnover

    10% - 19%

    10% - 20%

    11% - 21%

    Rent/turnover

    6% - 10%

    4% - 6%

    3% - 4%

    Motor vehicle expenses/turnover

    2% - 4%

    1% - 2%

    1%

    See also:

    Small business benchmarks

      Last modified: 25 Feb 2016QC 43779