ATO benchmarks for floor sanding
Floor sanding businesses sand, stain and coat timber floors in homes and commercial premises, charging by the job or the area, with abrasives, coatings, machine upkeep and vehicle costs as their main outgoings.
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 |
|---|---|---|---|
| $50,000 to $100,000 | 2023-24 | 42% | 56% |
| $50,000 to $100,000 | 2022-23 | 42% | 57% |
| $100,001 to $200,000 | 2023-24 | 44% | 62% |
| $100,001 to $200,000 | 2022-23 | 47% | 64% |
| More than $200,000 | 2023-24 | 59% | 78% |
| More than $200,000 | 2022-23 | 63% | 79% |
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
- The main day-to-day expenses are sanding abrasives, stains, polyurethane and oil finishes, fillers, dust extraction bags, machine servicing, vehicle running costs and insurance.
- Drum sanders, edgers and buffers are recorded as equipment, kept apart from the abrasives and repair parts they use, so a new machine does not appear as a single period's running cost.
- Coating supplier bills are entered as they arrive and the business card is used only for business purchases, so total expenses are complete and contain no personal spending.
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.