ATO benchmarks for electronics retailers

Electronics retailers sell televisions, computers, phones, audio gear and home appliances, with some also offering delivery and installation, while stock, showroom rent and staff are their main costs.

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General information

These are the Australian Taxation Office's published small business benchmarks for electronics retailers, shown as the ATO publishes them for each turnover range. They describe the industry as a whole, not any one business, and they are not advice about a particular business. Sources checked 15 October 2026.

Total expenses as a share of turnover

Low and high end of each published range

Total expenses as a share of turnover for electronics retailers, by turnover range and financial year
Turnover range	Financial year	Low end	High end
$65,000 to $750,000	2023-24	71%	87%
$65,000 to $750,000	2022-23	70%	87%
$750,001 to $2,000,000	2023-24	83%	92%
$750,001 to $2,000,000	2022-23	84%	93%
More than $2,000,000	2023-24	89%	95%
More than $2,000,000	2022-23	89%	95%

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

Cost of sales as a share of turnover for electronics retailers, by turnover range and financial year
Turnover range	Financial year	Low end	High end
$65,000 to $750,000	2023-24	44%	61%
$65,000 to $750,000	2022-23	44%	63%
$750,001 to $2,000,000	2023-24	54%	67%
$750,001 to $2,000,000	2022-23	54%	67%
More than $2,000,000	2023-24	59%	73%
More than $2,000,000	2022-23	62%	73%

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 televisions, computers, appliances and accessories bought to sell, adjusted for stock in the shop and warehouse at the period end, including display models.
Supplier rebates and credits are recorded against the stock they relate to, so cost of sales shows what the goods really cost once those credits are taken into account.
Faulty items sent back to suppliers are tracked through to the supplier credit, so stock and cost of sales are not overstated while those items wait to be credited.

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.

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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.