ATO benchmarks for health food shops

Health food shops sell wholefoods, vitamins, natural skin care and specialty groceries, often with bulk bins, and their main costs are stock, rent and staff time.

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General information

These are the Australian Taxation Office's published small business benchmarks for health food shops, 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 health food shops, by turnover range and financial year
Turnover range	Financial year	Low end	High end
$65,000 to $400,000	2023-24	73%	89%
$65,000 to $400,000	2022-23	75%	89%
$400,001 to $600,000	2023-24	86%	92%
$400,001 to $600,000	2022-23	86%	94%
More than $600,000	2023-24	87%	94%
More than $600,000	2022-23	88%	94%

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 health food shops, by turnover range and financial year
Turnover range	Financial year	Low end	High end
$65,000 to $400,000	2023-24	48%	64%
$65,000 to $400,000	2022-23	47%	67%
$400,001 to $600,000	2023-24	55%	64%
$400,001 to $600,000	2022-23	55%	64%
More than $600,000	2023-24	57%	65%
More than $600,000	2022-23	58%	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 wholefoods, supplements and other products bought for resale, adjusted for stock on hand at the period end, including goods held in bulk bins.
Bulk goods weighed out for customers are counted carefully at the period end, and expired or damaged stock is written off the same way each time.
Supplier bills for each delivery are entered as they arrive and matched to what was received, so stock purchases and cost of sales line up.

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.