• 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 – $275,000

    $275,000 – $850,000

    More than $850,000

    Income tax return

    Cost of sales/turnover

    47% – 58%

    52% – 62%

    62% – 67%

    Average cost of sales

    52%

    57%

    65%

    Total expenses/turnover

    73% – 86%

    86% – 91%

    89% – 94%

    Average total expenses

    80%

    88%

    92%

    Activity statement

    Non-capital purchases/
    total sales

    65% – 75%

    69% – 79%

    75% – 82%

     

    Benchmark ratio

    Annual turnover range

    Income tax return

    $65,000 – $275,000

    $275,000 – $850,000

    More than $850,000

    Labour/turnover

    15% – 27%

    12% – 20%

    11% – 15%

    Rent/turnover

    8% – 12%

    6% – 9%

    4% – 6%

    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 – $275,000

    $275,000 – $850,000

    More than $850,000

    Income tax return

    Cost of sales/turnover

    42% – 60%

    53% – 62%

    60% – 67%

    Average cost of sales

    51%

    57%

    64%

    Total expenses/turnover

    74% – 83%

    83% – 91%

    88% – 95%

    Average total expenses

    79%

    87%

    91%

    Activity statement

    Non-capital purchases/
    total sales

    55% – 73%

    66% – 76%

    71% – 79%

     

    Benchmark ratio

    Annual turnover range

    Income tax return

    $65,000 – $275,000

    $275,000 – $850,000

    More than $850,000

    Labour/turnover

    17% – 22%

    11% – 17%

    11% – 14%

    Rent/turnover

    8% – 11%

    7% – 9%

    4% – 6%

    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 – $275,000

    $275,000 – $850,000

    More than $850,000

    Income tax return

    Cost of sales/turnover

    46% – 61%

    57% – 62%

    60% – 66%

    Average cost of sales

    54%

    59%

    63%

    Total expenses/turnover

    73% – 84%

    84% – 91%

    90% – 95%

    Average total expenses

    78%

    88%

    92%

    Activity statement

    Non-capital purchases/
    total sales

    62% – 75%

    70% – 79%

    72% – 80%

     

    Benchmark ratio

    Annual turnover range

    Income tax return

    $65,000 – $275,000

    $275,000 – $850,000

    More than $850,000

    Labour/turnover

    12% – 20%

    11% – 18%

    11% – 15%

    Rent/turnover

    8% – 11%

    6% – 9%

    4% – 6%

    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 - $350,000

    $350,000 - $900,000

    More than $900,000

    Income tax return

    Cost of sales/turnover

    49% - 64%

    58% - 64%

    60% - 66%

    Average cost of sales

    56%

    61%

    63%

    Total expenses/turnover

    77% - 85%

    85% - 91%

    89% - 95%

    Average total expenses

    81%

    88%

    91%

    Activity statement

    Non-capital purchases/
    total sales

    54% - 76%

    70% - 80%

    72% - 80%

     

    Benchmark ratio

    Annual turnover range

    Income tax return

    $65,000 - $350,000

    $350,000 - $900,000

    More than $900,000

    Labour/turnover

    7% - 12%

    10% - 13%

    10% - 14%

    Rent/turnover

    6% - 11%

    5% - 8%

    4% - 6%

    See also:

    Small business benchmarks

      Last modified: 25 Feb 2016QC 43731