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  • Entertainment media retailing

    Check the performance benchmarks for entertainment media retailers.

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    Businesses in this industry

    Businesses in this industry sell recorded music, movies and television programs.

    These benchmarks do not apply to electrical product retailers or multimedia game retailers.

    What are performance benchmarks

    Performance benchmarks use information reported on tax returns for the 2020–21 financial year and are updated 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 for your industry, your business may have room to improve.

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

    2020–21 benchmarks

    Key benchmarks for 2020–21

    Annual turnover range


    More than $350,000

    'Cost of sales' divided by 'annual turnover'

    32% to 54%

    50% to 63%

    Average cost of sales



    'Total expenses' divided by 'Annual turnover'

    47% to 74%

    78% to 88%

    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 2020–21

    Annual turnover range


    More than $350,000

    'Rent' divided by 'Annual turnover'

    9% to 15%

    4% to 8%

    'Motor vehicle expenses divided by 'Annual turnover'

    3% to 4%


    For benchmarks for previous years, see Small business benchmarksExternal Link.

      Last modified: 21 Apr 2023QC 43783