ATO benchmarks for caterers
Caterers are paid per event or per head for functions, corporate orders and weddings, usually with a deposit, while food, drinks, staff, transport and equipment hire 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 |
|---|---|---|---|
| $50,000 to $200,000 | 2023-24 | 60% | 76% |
| $50,000 to $200,000 | 2022-23 | 60% | 75% |
| $200,001 to $600,000 | 2023-24 | 68% | 83% |
| $200,001 to $600,000 | 2022-23 | 71% | 84% |
| More than $600,000 | 2023-24 | 81% | 91% |
| More than $600,000 | 2022-23 | 80% | 90% |
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.
Cost of sales as a share of turnover
Low and high end of each published range
| Turnover range | Financial year | Low end | High end |
|---|---|---|---|
| $50,000 to $200,000 | 2023-24 | 31% | 43% |
| $50,000 to $200,000 | 2022-23 | 33% | 45% |
| $200,001 to $600,000 | 2023-24 | 32% | 41% |
| $200,001 to $600,000 | 2022-23 | 32% | 41% |
| More than $600,000 | 2023-24 | 31% | 41% |
| More than $600,000 | 2022-23 | 31% | 42% |
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
- Cost of sales covers the food, drinks and ingredients bought for events and orders, adjusted for stock still in the cool room, freezer or pantry at the end of the period.
- Event deposits are tracked until the function is held, and each event's food and hire costs are recorded against it, so turnover and costs land in the same period.
- Chafing dishes, vans and cooking equipment bought to keep are recorded as equipment, kept apart from hired items and from disposable plates, cups and cutlery.
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.