Industry benchmarks

Industry benchmarks detailed tables

How we calculate our industry benchmarks

A range of industry benchmarks are available in detailed table format in the form of financial and activity statement ratios.

Industry benchmarks are key financial ratios developed from information provided by individuals, companies, partnerships and trusts on activity statements and tax returns. The benchmarks can be used by tax advisers to identify average performances and those that vary significantly from those averages.

Two sets of ratios are produced for each industry division, group and class, based on Business industry codes 2014. The first set includes all entities, while the second set includes profitable businesses only. Some tables are further divided by business status (newly commenced business or established business), while others are broken down by ranges of business income.

To find out more about how we calculate our industry benchmarks, refer to How we calculate our industry benchmarks.

The data used to calculate the financial ratios for the 2013–14 income year was sourced from 2014 individual, company, partnership or trust tax returns processed up to 31 October 2015.

The data used to calculate the activity statement ratios for the 2014–15 financial years was sourced from business and instalment activity statements processed up to 31 October 2015.

Along with these industry benchmarks, the ATO also produces a set of Small Business Benchmarks, which focus on small businesses with turnover ranges up to $15 million. To find out the difference between Industry benchmarks and Small business benchmarks, refer to Frequently asked questions.

Industry benchmarks detailed tables

For help using these, see Using detailed tables.

2013–14 financial ratios

Table	Description
Table INFExternal Link	Individual financial ratios, for the 2013–14 income year, by: industry profitable status business status or turnover range
Table COFExternal Link	Company financial ratios, for the 2013–14 income year, by: industry profitable status business status or turnover range
Table PAFExternal Link	Partnership financial ratios, for the 2013–14 income year, by: industry profitable status business status or turnover range
Table TRFExternal Link	Trust financial ratios, for the 2013–14 income year, by: industry profitable status business status or turnover range

2014–15 activity statement ratios

Table	Description
Table INASExternal Link	Individual activity statement ratios, for the 2014–15 financial year, by: industry profitable status business status or turnover range
Table COASExternal Link	Company activity statement ratios, for the 2014–15 financial year, by: industry profitable status business status or turnover range
Table PAASExternal Link	Partnership activity statement ratios, for the 2014–15 financial year, by: industry profitable status business status or turnover range
Table TRASExternal Link	Trust industry statement ratios, for the 2014–15 financial year, by: industry profitable status business status or turnover range