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Industry benchmarks

Last updated 23 September 2020

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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 the industry codes provided to us on tax returns. 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.

The data used to calculate the financial ratios for the 2014–15 income year was sourced from 2015 individual, company, partnership or trust tax returns processed up to 31 October 2016.

The data used to calculate the activity statement ratios for the 2015–16 financial years was sourced from business and instalment activity statements processed up to 31 October 2016.

Along with these industry benchmarks, we also produce a set of small business benchmarks which focus on small businesses with turnover ranges up to $15 million. Refer to our Frequently asked questions for more about the difference between industry benchmarks and small business benchmarks.

Industry benchmarks detailed tables

2014–15 financial ratios

Table INFExternal Link
Individual financial ratios, for the 2014–15 income year, by:

  • industry
  • profitable status
  • business status or turnover range

Table COFExternal Link
Company financial ratios, for the 2014–15 income year, by:

  • industry
  • profitable status
  • business status or turnover range

Table PAFExternal Link
Partnership financial ratios, for the 2014–15 income year, by:

  • industry
  • profitable status
  • business status or turnover range

Table TRFExternal Link
Trust financial ratios, for the 2014–15 income year, by:

  • industry
  • profitable status
  • business status or turnover range

2015–16 activity statement ratios

Table INASExternal Link
Individual activity statement ratios, for the 2015–16 financial year, by:

  • industry
  • profitable status
  • business status or turnover range

Table COASExternal Link
Company activity statement ratios, for the 2015–16 financial year, by:

  • industry
  • profitable status
  • business status or turnover range

Table PAASExternal Link
Partnership activity statement ratios, for the 2015–16 financial year, by:

  • industry
  • profitable status
  • business status or turnover range

Table TRASExternal Link
Trust activity statement ratios, for the 2015–16 financial year, by:

  • industry
  • profitable status
  • business status or turnover range

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