• 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 – $750,000

    $750,000 – $2,000,000

    More than $2,000,000

    Income tax return

    Cost of sales/turnover

    48% – 61%

    56% – 68%

    64% – 74%

    Average cost of sales

    55%

    62%

    69%

    Total expenses/turnover

    77% – 88%

    88% – 94%

    90% – 96%

    Average total expenses

    83%

    91%

    93%

    Activity statement

    Non-capital purchases/
    total sales

    63% – 77%

    70% – 79%

    72% – 83%

     

    Benchmark ratio

    Annual turnover range

    Income tax return

    $65,000 – $750,000

    $750,000 – $2,000,000

    More than $2,000,000

    Labour/turnover

    12% – 19%

    11% – 16%

    9% – 15%

    Rent/turnover

    6% – 10%

    4% – 7%

    3% – 4%

    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 – $750,000

    $750,000 – $2,000,000

    More than $2,000,000

    Income tax return

    Cost of sales/turnover

    45% – 60%

    56% – 67%

    64% – 75%

    Average cost of sales

    52%

    61%

    69%

    Total expenses/turnover

    77% – 87%

    87% – 94%

    90% – 96%

    Average total expenses

    82%

    90%

    93%

    Activity statement

    Non-capital purchases/
    total sales

    58% – 73%

    69% – 79%

    72% – 82%

     

    Benchmark ratio

    Annual turnover range

    Income tax return

    $65,000 – $750,000

    $750,000 – $2,000,000

    More than $2,000,000

    Labour/turnover

    11% – 18%

    10% – 15%

    9% – 14%

    Rent/turnover

    6% – 10%

    3% – 7%

    3% – 5%

    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 – $750,000

    $750,000 – $2,000,000

    More than $2,000,000

    Income tax return

    Cost of sales/turnover

    50% – 62%

    59% – 69%

    66% – 77%

    Average cost of sales

    56%

    64%

    71%

    Total expenses/turnover

    77% – 89%

    87% – 93%

    92% – 97%

    Average total expenses

    83%

    90%

    94%

    Activity statement

    Non-capital purchases/
    total sales

    62% – 76%

    69% – 78%

    73% – 82%

     

    Benchmark ratio

    Annual turnover range

    Income tax return

    $65,000 – $750,000

    $750,000 – $2,000,000

    More than $2,000,000

    Labour/turnover

    11% – 19%

    9% – 15%

    8% – 13%

    Rent/turnover

    5% – 10%

    3% – 7%

    2% – 4%

    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 - $750,000

    $750,000 - $2,000,000

    More than $2,000,000

    Income tax return

    Cost of sales/turnover

    50% - 62%

    59% - 69%

    66% - 77%

    Average cost of sales

    56%

    64%

    71%

    Total expenses/turnover

    80% - 90%

    88% - 94%

    91% - 97%

    Average total expenses

    85%

    91%

    94%

    Activity statement

    Non-capital purchases/
    total sales

    65% - 79%

    71% - 81%

    76% - 86%

     

    Benchmark ratio

    Annual turnover range

    Income tax return

    $65,000 - $750,000

    $750,000 - $2,000,000

    More than $2,000,000

    Labour/turnover

    9% - 17%

    9% - 15%

    8% - 13%

    Rent/turnover

    6% - 10%

    3% - 7%

    2% - 4%

    See also:

    Small business benchmarks

      Last modified: 25 Feb 2016QC 43785