ATO benchmarks for coffee shops
Coffee shops take many small card payments over the counter for coffee and food, while beans, milk, food supplies, 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 |
|---|---|---|---|
| $65,000 to $250,000 | 2023-24 | 73% | 86% |
| $65,000 to $250,000 | 2022-23 | 74% | 86% |
| $250,001 to $600,000 | 2023-24 | 81% | 90% |
| $250,001 to $600,000 | 2022-23 | 81% | 90% |
| More than $600,000 | 2023-24 | 86% | 93% |
| More than $600,000 | 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 |
|---|---|---|---|
| $65,000 to $250,000 | 2023-24 | 34% | 42% |
| $65,000 to $250,000 | 2022-23 | 35% | 43% |
| $250,001 to $600,000 | 2023-24 | 35% | 41% |
| $250,001 to $600,000 | 2022-23 | 35% | 41% |
| More than $600,000 | 2023-24 | 33% | 38% |
| More than $600,000 | 2022-23 | 33% | 39% |
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 coffee beans, milk, syrups, food and drinks bought to sell, adjusted for what is still in the fridges and storeroom at the end of the period.
- Takeaway cups and lids are recorded in the same account every period, either within cost of sales or as their own expense, so packaging costs can be followed over time.
- Coffee machines and grinders bought to keep are recorded as equipment, and each day's point of sale takings are matched to card settlements and bank deposits.
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.