• 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 – $250,000

    $250,000 – $750,000

    More than $750,000

    Income tax return

    Cost of sales/turnover

    38% – 58%

    54% – 61%

    56% – 61%

    Average cost of sales

    48%

    58%

    58%

    Total expenses/turnover

    77% – 87%

    84% – 91%

    89% – 94%

    Average total expenses

    82%

    88%

    92%

    Activity statement

    Non-capital purchases/
    total sales

    62% – 80%

    71% – 81%

    72% – 79%

     

    Benchmark ratio

    Annual turnover range

    Income tax return

    $65,000 –$250,000

    $250,000 – $750,000

    More than $750,000

    Labour/turnover

    15% – 23%

    11% – 16%

    12% – 16%

    Rent/turnover

    13% – 22%

    9% – 13%

    6% – 11%

    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 – $250,000

    $250,000 – $750,000

    More than $750,000

    Income tax return

    Cost of sales/turnover

    35% – 55%

    53% – 61%

    57% – 61%

    Average cost of sales

    45%

    57%

    59%

    Total expenses/turnover

    73% – 85%

    85% – 91%

    90% – 95%

    Average total expenses

    79%

    88%

    93%

    Activity statement

    Non-capital purchases/
    total sales

    54% – 74%

    65% – 79%

    71% – 78%

     

    Benchmark ratio

    Annual turnover range

    Income tax return

    $65,000 –$250,000

    $250,000 – $750,000

    More than $750,000

    Labour/turnover

    12% – 20%

    11% – 15%

    11% – 15%

    Rent/turnover

    11% – 19%

    8% – 12%

    6% – 11%

    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 – $250,000

    $250,000 – $750,000

    More than $750,000

    Income tax return

    Cost of sales/turnover

    40% – 59%

    53% – 62%

    57% – 62%

    Average cost of sales

    49%

    57%

    59%

    Total expenses/turnover

    74% – 86%

    84% – 92%

    91% – 96%

    Average total expenses

    80%

    88%

    93%

    Activity statement

    Non-capital purchases/
    total sales

    62% – 80%

    70% – 80%

    71% – 79%

     

    Benchmark ratio

    Annual turnover range

    Income tax return

    $65,000 –$250,000

    $250,000 – $750,000

    More than $750,000

    Labour/turnover

    14% – 20%

    11% – 17%

    11% – 16%

    Rent/turnover

    12% – 19%

    8% – 13%

    6% – 11%

    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 - $250,000

    $250,000 - $750,000

    More than $750,000

    Income tax return

    Cost of sales/turnover

    44% - 60%

    55% - 63%

    58% - 62%

    Average cost of sales

    52%

    59%

    60%

    Total expenses/turnover

    76% - 86%

    86% - 93%

    91% - 96%

    Average total expenses

    81%

    89%

    93%

    Activity statement

    Non-capital purchases/
    total sales

    61% - 80%

    73% - 83%

    73% - 81%

     

    Benchmark ratio

    Annual turnover range

    Income tax return

    $65,000 -$250,000

    $250,000 - $750,000

    More than $750,000

    Labour/turnover

    8% - 16%

    10% - 16%

    11% - 15%

    Rent/turnover

    11% - 18%

    7% - 12%

    6% - 11%

    See also:

    Small business benchmarks

      Last modified: 24 Feb 2016QC 43663