ATO benchmarks for printing businesses
Printing businesses produce flyers, brochures, labels, stationery and signs to order, with paper and other stock, ink and toner, press upkeep and staff time as their main costs.
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 $200,000 | 2023-24 | 64% | 81% |
| $65,000 to $200,000 | 2022-23 | 65% | 81% |
| $200,001 to $500,000 | 2023-24 | 72% | 84% |
| $200,001 to $500,000 | 2022-23 | 73% | 87% |
| More than $500,000 | 2023-24 | 80% | 89% |
| More than $500,000 | 2022-23 | 79% | 89% |
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 $200,000 | 2023-24 | 26% | 43% |
| $65,000 to $200,000 | 2022-23 | 29% | 45% |
| $200,001 to $500,000 | 2023-24 | 30% | 43% |
| $200,001 to $500,000 | 2022-23 | 29% | 43% |
| More than $500,000 | 2023-24 | 33% | 46% |
| More than $500,000 | 2022-23 | 34% | 46% |
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 paper, card, ink, toner, plates and finishing materials used in printed jobs, adjusted for the stock left in the store room at the end of the period.
- Presses, folders and finishing machines are recorded as equipment, while their servicing and spare parts go to repairs, so neither is mixed into the cost of materials.
- Bills for paper and card are entered when the delivery arrives, so a bulk order sitting in the store room at the period end is matched by its purchase in 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.