ATO benchmarks for chicken shops
Chicken shops sell roast and fried chicken, chips, salads and drinks over the counter and through delivery apps, while chicken, cooking oil, packaging, staff time and rent 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 |
|---|---|---|---|
| $60,000 to $250,000 | 2023-24 | 76% | 87% |
| $60,000 to $250,000 | 2022-23 | 76% | 87% |
| $250,001 to $575,000 | 2023-24 | 81% | 89% |
| $250,001 to $575,000 | 2022-23 | 82% | 88% |
| More than $575,000 | 2023-24 | 85% | 93% |
| More than $575,000 | 2022-23 | 86% | 93% |
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 |
|---|---|---|---|
| $60,000 to $250,000 | 2023-24 | 38% | 46% |
| $60,000 to $250,000 | 2022-23 | 38% | 46% |
| $250,001 to $575,000 | 2023-24 | 41% | 49% |
| $250,001 to $575,000 | 2022-23 | 41% | 49% |
| More than $575,000 | 2023-24 | 40% | 48% |
| More than $575,000 | 2022-23 | 40% | 49% |
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 chicken, potatoes, cooking oil, salads, sauces and drinks bought to sell, adjusted for stock in the freezers and fridges at the end of the period.
- Delivery app payouts are recorded at the full sale price, with the platform's commission entered as an expense, so turnover in the books is not understated.
- Containers, bags and napkins are always recorded in the same account, and rotisseries or fryers bought to keep are recorded as equipment, not as cost of sales.
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.