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  • Fish and chips shops

    Businesses in this industry sell cooked fish and chips for consumption away from the premises. They may also sell hamburgers, hot and cold drinks, and other convenience foods such as ice cream.

    Fish and chip shops may also be attached to fresh fish and seafood retailing businesses.

    On this page

    What are performance benchmarks

    These benchmarks use information reported on tax returns for the 2019–20 financial year. We update them each year. This is the most current data.

    The benchmarks show ranges of business income to business expenses. Use these benchmarks to compare your performance against similar businesses.

    Key benchmark range

    Cost of sales to turnover is the key benchmark range for this industry. It is the most accurate when predicting business turnover. If you don't report cost of sales, or only report a small amount, use total expenses to turnover as your key benchmark range instead.

    You should fall within the key benchmark range for your annual turnover. If you fall outside the range, there may be room for your business to improve.

    Check that you have reported all income and accounted for any trading stock used for private purposes. Some businesses can use accepted amounts as estimates for the value of trading stock used for private purposes.

    2019–20 benchmarks

    Key benchmarks for 2019–20

    Annual turnover range

    $65,000 – $250,000

    $250,001 – $500,000

    More than $500,000

    'Cost of sales' divided by 'Annual turnover'

    39% to 46%

    44% to 49%

    41% to 47%

    Average cost of sales




    'Total expenses' divided by 'Annual turnover'

    78% to 86%

    79% to 88%

    83% to 90%

    Average total expenses




    Other benchmarks

    Not all expenses are reported by every business. Only use this information as a guide if it applies to your business.

    Other benchmarks for 2019–20

    Annual turnover range

    $65,000 – $250,000

    $250,001 – $500,000

    More than $500,000

    'Rent' divided by 'Annual turnover'

    13% to 18%

    9% to 13%

    6% to 9%

    'Motor vehicle expenses' divided by 'Annual turnover'


    1% – 2%


    Benchmarks for previous years

    You can also download performance benchmarks from previous yearsExternal Link.

      Last modified: 21 Apr 2022QC 43781