ATO benchmarks for confectionery shops
Confectionery shops sell chocolates, lollies and sweets in many small sales that pick up around Easter and Christmas, while stock, shop rent and staff 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% | 84% |
| $65,000 to $250,000 | 2022-23 | 73% | 86% |
| More than $250,000 | 2023-24 | 81% | 90% |
| More than $250,000 | 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 |
|---|---|---|---|
| $65,000 to $250,000 | 2023-24 | 42% | 55% |
| $65,000 to $250,000 | 2022-23 | 42% | 53% |
| More than $250,000 | 2023-24 | 43% | 53% |
| More than $250,000 | 2022-23 | 43% | 53% |
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 chocolates, lollies and gift boxes bought to sell, adjusted for the stock still on the shelves and in the storeroom at the end of the period.
- Stock that melts, goes stale or is damaged and thrown out is left out of the period-end count, so the stock figure covers only goods still fit to sell.
- Large seasonal orders placed ahead of Easter and Christmas are entered from the supplier bills, and what is still unsold at the period end is counted as stock, so the whole order is not in cost of sales before it sells.
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.