ATO benchmarks for cement renderers
Cement renderers coat walls for builders and homeowners, quoting by the square metre or by the job, while render mix, labourers, scaffolding and vehicles 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 $150,000 | 2023-24 | 37% | 52% |
| $50,000 to $150,000 | 2022-23 | 37% | 55% |
| $150,001 to $400,000 | 2023-24 | 61% | 77% |
| $150,001 to $400,000 | 2022-23 | 64% | 77% |
| More than $400,000 | 2023-24 | 75% | 89% |
| More than $400,000 | 2022-23 | 77% | 88% |
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 render and cement, sand, mesh and beads, labourers, scaffold hire, spray equipment upkeep, vehicle running costs and insurance.
- Render deliveries are recorded against the job they were ordered for, with returns and credits from the supplier entered too, so materials costs are not overstated.
- Render pumps, mixers and trestles bought to keep are recorded as equipment rather than running costs, and personal spending on the business account is moved out of expenses.
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.