ATO benchmarks for delicatessens
Delicatessens sell cured meats, cheeses, olives, bread and prepared foods over the counter, often cut and weighed to order, while fresh stock, cold storage 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 | 76% | 87% |
| $65,000 to $250,000 | 2022-23 | 75% | 89% |
| $250,001 to $500,000 | 2023-24 | 80% | 89% |
| $250,001 to $500,000 | 2022-23 | 80% | 90% |
| More than $500,000 | 2023-24 | 86% | 93% |
| More than $500,000 | 2022-23 | 87% | 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 | 40% | 57% |
| $65,000 to $250,000 | 2022-23 | 43% | 58% |
| $250,001 to $500,000 | 2023-24 | 46% | 56% |
| $250,001 to $500,000 | 2022-23 | 48% | 61% |
| More than $500,000 | 2023-24 | 52% | 63% |
| More than $500,000 | 2022-23 | 53% | 65% |
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 meats, cheeses, antipasto lines and packaged goods bought to sell, adjusted for what remains in the cabinets and coolroom at the end of the period.
- Spoiled cheese, meat offcuts and lines past their use-by date are counted out of stock as they are discarded, so the closing count only includes food fit to sell.
- Bills from the many small suppliers of meats, cheeses and imported goods are entered as they arrive, so the cost of every delivery lands in the period it was received.
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.