ATO benchmarks for pizza shops
Pizza shops sell over the counter, by phone and through online ordering and delivery apps, with flour, cheese, toppings, boxes, delivery and staff 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 |
|---|---|---|---|
| $65,000 to $150,000 | 2023-24 | 75% | 84% |
| $65,000 to $150,000 | 2022-23 | 75% | 84% |
| $150,001 to $600,000 | 2023-24 | 80% | 89% |
| $150,001 to $600,000 | 2022-23 | 79% | 89% |
| More than $600,000 | 2023-24 | 87% | 94% |
| More than $600,000 | 2022-23 | 86% | 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
| Turnover range | Financial year | Low end | High end |
|---|---|---|---|
| $65,000 to $150,000 | 2023-24 | 33% | 44% |
| $65,000 to $150,000 | 2022-23 | 34% | 45% |
| $150,001 to $600,000 | 2023-24 | 38% | 44% |
| $150,001 to $600,000 | 2022-23 | 37% | 44% |
| More than $600,000 | 2023-24 | 34% | 41% |
| More than $600,000 | 2022-23 | 35% | 41% |
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 flour, cheese, meats, vegetables, sauces and drinks bought to make and sell, adjusted for ingredients still in the cool room and freezer at the end of the period.
- Payouts from delivery apps arrive with commission already taken out, so the full sale and the commission are recorded separately rather than only the net amount that reached the bank.
- Pizza ovens, delivery scooters and cars are recorded as equipment, with their fuel and repairs recorded as running costs, so none of it is mixed into the cost of ingredients.
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.