ATO benchmarks for kebab shops
Kebab shops sell made-to-order kebabs, plates and chips, often late into the night, and their main costs are meat, bread, salad, sauces, rent and staff time.
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 $170,000 | 2023-24 | 77% | 84% |
| $50,000 to $170,000 | 2022-23 | 75% | 83% |
| $170,001 to $300,000 | 2023-24 | 81% | 89% |
| $170,001 to $300,000 | 2022-23 | 81% | 90% |
| More than $300,000 | 2023-24 | 84% | 91% |
| More than $300,000 | 2022-23 | 85% | 91% |
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 |
|---|---|---|---|
| $50,000 to $170,000 | 2023-24 | 38% | 47% |
| $50,000 to $170,000 | 2022-23 | 39% | 47% |
| $170,001 to $300,000 | 2023-24 | 41% | 47% |
| $170,001 to $300,000 | 2022-23 | 40% | 47% |
| More than $300,000 | 2023-24 | 43% | 49% |
| More than $300,000 | 2022-23 | 43% | 49% |
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 meat, bread, salad, sauces and drinks bought to make and sell, adjusted for what is left in the cool room and freezer at the period end.
- Delivery app orders are recorded at their full sale value, with the app's commission and fees entered as a separate expense, so turnover is not understated.
- Cash takings from late-night trade are counted and banked consistently, and the till totals are matched to bank deposits so every sale reaches the books.
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.