• Entertainment media retailing

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

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

    Performance benchmarks

    These performance benchmarks are updated annually and developed using the information reported on income tax returns and activity statements for the 2013–14 year.

    These benchmarks show a number of different financial ratios of business income to business expenses, to help businesses compare their performance against similar businesses in their industry.

    The key benchmark ratio for this industry is cost of sales to turnover (see definitions). This ratio is likely to be the most accurate predictor of business turnover. For businesses that do not report cost of sales or only report a small amount, total expenses to turnover can be used to predict turnover.

    2013–14 financial year

    Key benchmark ratio

    Annual turnover range

    $65,000 – $350,000

    More than $350,000

    Income tax return

    Cost of sales/turnover

    33% – 53%

    45% – 62%

    Average cost of sales



    Total expenses/turnover

    62% – 80%

    84% – 91%

    Average total expenses



    Activity statement

    Non-capital purchases/
    total sales

    47% – 73%

    57% – 78%

    The following benchmarks can be used as a guide for businesses to review their performance and business practices against other similar businesses.

    Not all expenses are reported by every business, so one or more of the benchmarks below may not apply to your business.

    Benchmark ratio

    Annual turnover range

    Income tax return

    $65,000 – $350,000

    More than $350,000


    16% – 28%

    13% – 22%


    9% – 19%

    6% – 11%

    Motor vehicle expenses/turnover

    3% – 6%

    1% – 2%

      Last modified: 25 Feb 2016QC 43783