ATO benchmarks for cabinet makers
Cabinet makers build kitchens, vanities, wardrobes and furniture to order, often taking a deposit up front, while board, hardware, benchtops, workshop rent and staff time are their main costs.
General information
Total expenses as a share of turnover
Low and high end of each published range
| Turnover range | Financial year | Low end | High end |
|---|---|---|---|
| $100,000 to $300,000 | 2023-24 | 53% | 71% |
| $100,000 to $300,000 | 2022-23 | 55% | 72% |
| $300,001 to $900,000 | 2023-24 | 72% | 84% |
| $300,001 to $900,000 | 2022-23 | 73% | 84% |
| More than $900,000 | 2023-24 | 82% | 90% |
| More than $900,000 | 2022-23 | 83% | 91% |
Australian Taxation Office, Small Business Benchmarks, key ratios for 2023-24 and 2022-23 (data.gov.au), licensed under CC BY 2.5 AU. Checked 15 Oct 2026.
What sits behind these figures in the books
- The main day-to-day expenses are board and edging, hinges and drawer runners, benchtops ordered from suppliers, workshop rent, machinery upkeep, delivery costs and staff costs.
- Deposits are tracked against each job until the cabinets are delivered and installed, and materials are costed to the job they were ordered for, so expenses line up with the work.
- Panel saws, edge banders and other machinery bought to keep are recorded apart from consumables such as saw blades and glue, so equipment purchases sit outside running costs.
Sources
- Small Business Benchmarks, 2023-24 Benchmarks (key ratios)
Australian Taxation Office. 2023-24 financial year, released 16 March 2026. Checked 15 October 2026.
Based on Australian Taxation Office data, Small Business Benchmarks, 2023-24 Benchmarks, licensed under CC BY 2.5 AU Licence: CC BY 2.5 AU.
- Small Business Benchmarks, 2022-23 Benchmarks (key ratios)
Australian Taxation Office. 2022-23 financial year, released 17 March 2025. Checked 15 October 2026.
Based on Australian Taxation Office data, Small Business Benchmarks, 2022-23 Benchmarks, licensed under CC BY 2.5 AU Licence: CC BY 2.5 AU.
Get your books in order
Cost of sales and total expenses are only as reliable as the books behind them. Tell us how your business runs and we will suggest a bookkeeping plan that fits.