ATO benchmarks for takeaway shops
Takeaway shops sell burgers, fish and chips, sandwiches and other hot and cold food over the counter and through delivery apps, while ingredients, packaging, cooking oil, rent and staff are 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 | 69% | 82% |
| $65,000 to $200,000 | 2022-23 | 69% | 81% |
| $200,001 to $600,000 | 2023-24 | 76% | 87% |
| $200,001 to $600,000 | 2022-23 | 76% | 87% |
| More than $600,000 | 2023-24 | 84% | 93% |
| More than $600,000 | 2022-23 | 84% | 93% |
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 | 34% | 42% |
| $65,000 to $200,000 | 2022-23 | 34% | 42% |
| $200,001 to $600,000 | 2023-24 | 36% | 43% |
| $200,001 to $600,000 | 2022-23 | 36% | 44% |
| More than $600,000 | 2023-24 | 35% | 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 meat, fish, bread, produce, oil and drinks bought to cook and sell, adjusted for what remains in the fridges, freezers and pantry when the period closes.
- Cash sales are counted and banked each day and matched to the register's end-of-day report, so turnover in the books includes every counter sale.
- Fryers, grills and display fridges are recorded as equipment, while gas, electricity and repairs go to running costs, so neither is mixed into the cost of food sold.
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.