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[]
[null,null,null,null,null,"ATO Small Business Performance Benchmarks - Released 2016",null,null,null,null,null,null,null,null,"Client Name"]
[null,null,null,null,null,"Select Industry",null,null,null,null,null,null,null,null,"Preparer Name",null,null,null,null,null,"Covering Letter"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Go to Letters/Accounts Letter/ATO Benchmarks",null,"For Updating Benchmarks"]
[null,null,null,null,null,"Industry Overview",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"1.  Update link to ATO",null,null,null,"Minimum Turnover",null,{"$f":"VLOOKUP(F3,Benchmarks,2,FALSE)","v":0}]
[null,null,null,null,null,{"$f":"VLOOKUP(F3,Benchmarks,51,FALSE)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"2.  Update industry overview",null,null,null,"Key Ratio",null,{"$f":"VLOOKUP(F3,Benchmarks,50,FALSE)","v":0}]
[null,null,null,null,null,"Tax Return",null,null,"Check Tax Return with ATO Benchmarks Issued 2016 from 2014 Return Data",null,null,null,null,null,null,null,null,null,null,null,null,null,"3.  Copy \"Check Tax Return…\""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"4.  Copy box below  \"About ATO Small ..\""]
[null,null,null,null,null,null,null,null,"Based on the relevant expense in the tax return and the key benchmark ratio below for this client, the ATO will expect business income to be within the following range -",null,null,null,null,null,"From","To","Variance"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IFERROR(IF(I14=$AC$6,G14/M14,0)+IF(I15=$AC$6,G15/M15,0)+IF(I16=$AC$6,G16/M16,0)+IF(I17=$AC$6,G17/M17,0)+IF(I18=$AC$6,G18/M18,0),\"\")","v":0},{"$f":"IFERROR(IF(I14=$AC$6,G14/L14,0)+IF(I15=$AC$6,G15/L15,0)+IF(I16=$AC$6,G16/L16,0)+IF(I17=$AC$6,G17/L17,0)+IF(I18=$AC$6,G18/L18,0),\"\")","v":0},{"$f":"IF(AND(O10=\"\",P10=\"\"),\"\",IF(AND(O10<>0,P10<>0),IF($G$12<O10,$G$12-O10,IF($G$12>P10,$G$12-P10,\"0\")),\"\"))","v":""},null,null,null,null,null,"5.  Update ratios & thresholds",2,{"$f":"X10+1","v":3},{"$f":"Y10+1","v":4},5,6,7,8,9,10,11,12,13,14,15,16,17,18,19,20,{"$f":"AP10+1","v":21},22,23,24,25,26,27,28,29,30,31,{"$f":"BA10+1","v":32},33,34,35,36,37,38,39,40,{"$f":"BJ10+1","v":41},42,43,44,45,46,47,48,49,50,51]
[null,null,null,null,null,"Financial Year",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Industry Description","Range",null,null,null,null,null,"Cost of Sales/Turnover",null,null,null,null,null,"Labour/Turnover",null,null,null,null,null,"Motor Vehicle Exps/Turnover",null,null,null,null,null,"Rent/Turnover",null,null,null,null,null,"Total Expenses/Turnover",null,null,null,null,null,"Non-Cap Purchases/Total Sales",null,null,null,null,null,"GST-Free Sales/Total Sales",null,null,null,null,null,"Key Ratio","Industry Description"]
[null,null,null,null,null,{"$f":"CONCATENATE(\"Turnover \",\"(min $\",TEXT(MinTurn,\"#,###\"),\")\")","v":"Turnover (min $)"},null,null,null,null,"Client","Benchmark Range %",null,"Expected Amounts",null,"Vary From","Check",null,null,null,null,null,null,"Low",null,"Medium",null,"High",null,"Low",null,"Medium",null,"High",null,"Low",null,"Medium",null,"High",null,"Low",null,"Medium",null,"High",null,"Low",null,"Medium",null,"High",null,"Low",null,"Medium",null,"High",null,"Low",null,"Medium",null,"High",null,"Low",null,"Medium",null,"High"]
[null,null,null,null,null,"Turnover Range",{"$f":"IF(AND(G12>0,F3<>\"Select Industry\"),IF(AND(G12>=VLOOKUP(F3,Benchmarks,2,FALSE),G12<=VLOOKUP(F3,Benchmarks,3,FALSE)),\"Low\",IF(AND(G12>=VLOOKUP(F3,Benchmarks,4,FALSE),G12<=VLOOKUP(F3,Benchmarks,5,FALSE)),\"Medium\",\"High\")),0)","v":0},null,null,null,"Ratios","From","To","From","To","Range","Status",null,null,null,null,null,"Select Industry"]
[{"$f":"V14","v":0},null,null,null,{"$f":"H14","v":""},"Cost of Sales",null,{"$f":"IF($AC$6=I14,\"*\",\"\")","v":""},{"$f":"AD11","v":"Cost of Sales/Turnover"},null,{"$f":"IF($G$12>0,G14/$G$12,0)","v":0},{"$f":"IF($G$12>0,VLOOKUP($F$3,Benchmarks,IF($G$13=\"Low\",8,IF($G$13=\"Medium\",10,12)),FALSE),0)","v":0},{"$f":"IF($G$12>0,VLOOKUP($F$3,Benchmarks,IF($G$13=\"Low\",9,IF($G$13=\"Medium\",11,13)),FALSE),0)","v":0},{"$f":"$G$12*L14","v":0},0,{"$f":"IF(AND(K14>0,L14>0,M14>0),ROUND(IF(G14<N14,G14-N14,IF(G14>O14,G14-O14,0)),0),0)","v":0},{"$f":"IF(AND(K14>0,L14>0,M14>0),IF(P14<>0,\"FAIL\",\"OK\"),0)","v":0},null,null,null,null,null,"Air conditioning, refrigeration and heating services",50000,150000,{"$f":"Y14+1","v":150001},600000,{"$f":"AA14+1","v":600001},null,0.33,0.46,0.38,0.5,0.44,0.56000000000000005,0.19,0.31,0.15,0.26,0.19,0.28000000000000003,0.06,0.09,0.04,0.06,0.02,0.03,0.03,0.06,0.02,0.05,0.02,0.03,0.56000000000000005,0.72,0.67,0.8,0.82,0.91,0.44,0.63,0.53,0.67,0.56999999999999995,0.69,null,null,null,null,null,null,"Cost of Sales/Turnover","Businesses in this industry install, repair and maintain ventilation, air conditioning, heating and refrigeration systems.  Activities may also include the construction of freezers, cool rooms and installation of ducting."]
[{"$f":"V15","v":0},null,null,null,{"$f":"H15","v":""},"Labour Costs",null,{"$f":"IF($AC$6=I15,\"*\",\"\")","v":""},{"$f":"AJ11","v":"Labour/Turnover"},null,{"$f":"IF($G$12>0,G15/$G$12,0)","v":0},{"$f":"IF($G$12>0,VLOOKUP($F$3,Benchmarks,IF($G$13=\"Low\",14,IF($G$13=\"Medium\",16,18)),FALSE),0)","v":0},{"$f":"IF($G$12>0,VLOOKUP($F$3,Benchmarks,IF($G$13=\"Low\",15,IF($G$13=\"Medium\",17,19)),FALSE),0)","v":0},0,0,{"$f":"IF(AND(K15>0,L15>0,M15>0),ROUND(IF(G15<N15,G15-N15,IF(G15>O15,G15-O15,0)),0),0)","v":0},{"$f":"IF(AND(K15>0,L15>0,M15>0),IF(P15<>0,\"FAIL\",\"OK\"),0)","v":0},null,null,null,null,null,"Alarm installation services – fire and security",50000,150000,{"$f":"Y15+1","v":150001},600000,{"$f":"AA15+1","v":600001},null,0.2,0.38,0.27,0.41,0.32,0.44,0.22,0.36,0.17,0.32,0.24,0.36,7.0000000000000007E-2,0.1,0.04,0.06,0.02,0.03,0.04,0.08,0.03,0.05,0.02,0.03,0.5,0.68,0.62,0.77,0.8,0.89,0.38,0.59,0.44,0.61,0.5,0.62,null,null,null,null,null,null,"Cost of Sales/Turnover","Businesses in this industry install fire alarms, smoke alarms and security systems.  These benchmarks do not apply to businesses that install alarms and security systems in motor vehicles, video surveillance systems, or the importers and manufacturers of alarm and security systems."]
[{"$f":"V16","v":0},null,null,null,{"$f":"H16","v":""},"Motor Vehicle Expenses",null,"",{"$f":"AP11","v":"Motor Vehicle Exps/Turnover"},null,{"$f":"IF($G$12>0,G16/$G$12,0)","v":0},{"$f":"IF($G$12>0,VLOOKUP($F$3,Benchmarks,IF($G$13=\"Low\",20,IF($G$13=\"Medium\",22,24)),FALSE),0)","v":0},{"$f":"IF($G$12>0,VLOOKUP($F$3,Benchmarks,IF($G$13=\"Low\",21,IF($G$13=\"Medium\",23,25)),FALSE),0)","v":0},0,0,{"$f":"IF(AND(K16>0,L16>0,M16>0),ROUND(IF(G16<N16,G16-N16,IF(G16>O16,G16-O16,0)),0),0)","v":0},{"$f":"IF(AND(K16>0,L16>0,M16>0),IF(P16<>0,\"FAIL\",\"OK\"),0)","v":0},null,null,null,null,null,"Architectural services",65000,150000,{"$f":"Y16+1","v":150001},400000,{"$f":"AA16+1","v":400001},null,null,null,null,null,null,null,0.27,0.49,0.26,0.43,0.31,0.46,0.04,7.0000000000000007E-2,0.03,0.04,0.01,0.02,0.05,0.1,0.05,0.08,0.04,7.0000000000000007E-2,0.3,0.51,0.4,0.68,0.65,0.81,0.19,0.36,0.23,0.39,0.27,0.41,null,null,null,null,null,null,"Total Expenses/Turnover","Businesses in this industry provide a wide range of architectural services in the residential, commercial and industrial building markets.  Activities may include design, preparation of building contracts, building inspections and landscape architecture."]
[{"$f":"V17","v":0},null,null,null,{"$f":"H17","v":""},"Rent",null,"",{"$f":"AV11","v":"Rent/Turnover"},null,{"$f":"IF($G$12>0,G17/$G$12,0)","v":0},{"$f":"IF($G$12>0,VLOOKUP($F$3,Benchmarks,IF($G$13=\"Low\",26,IF($G$13=\"Medium\",28,30)),FALSE),0)","v":0},{"$f":"IF($G$12>0,VLOOKUP($F$3,Benchmarks,IF($G$13=\"Low\",27,IF($G$13=\"Medium\",29,31)),FALSE),0)","v":0},0,0,{"$f":"IF(AND(K17>0,L17>0,M17>0),ROUND(IF(G17<N17,G17-N17,IF(G17>O17,G17-O17,0)),0),0)","v":0},{"$f":"IF(AND(K17>0,L17>0,M17>0),IF(P17<>0,\"FAIL\",\"OK\"),0)","v":0},null,null,null,null,null,"Automotive electrical services",50000,250000,250001,750000,750001,null,0.33,0.42,0.37,0.44,0.37,0.46,0.18,0.28000000000000003,0.16,0.25,0.2,0.28999999999999998,0.05,0.08,0.02,0.04,0.02,0.03,0.06,0.1,0.05,0.08,0.03,0.05,0.63,0.75,0.74,0.85,0.82,0.9,0.51,0.64,0.54,0.63,0.52,0.62,null,null,null,null,null,null,"Cost of Sales/Turnover","Businesses in this industry repair, maintain and test automotive electrical systems and components."]
[{"$f":"V18","v":0},null,null,null,{"$f":"H18","v":""},"Total Expenses",null,"",{"$f":"BB11","v":"Total Expenses/Turnover"},null,{"$f":"IF($G$12>0,G18/$G$12,0)","v":0},{"$f":"IF($G$12>0,VLOOKUP($F$3,Benchmarks,IF($G$13=\"Low\",32,IF($G$13=\"Medium\",34,36)),FALSE),0)","v":0},{"$f":"IF($G$12>0,VLOOKUP($F$3,Benchmarks,IF($G$13=\"Low\",33,IF($G$13=\"Medium\",35,37)),FALSE),0)","v":0},0,0,{"$f":"IF(AND(K18>0,L18>0,M18>0),ROUND(IF(G18<N18,G18-N18,IF(G18>O18,G18-O18,0)),0),0)","v":0},{"$f":"IF(AND(K18>0,L18>0,M18>0),IF(P18<>0,\"FAIL\",\"OK\"),0)","v":0},null,null,null,null,null,"Bakeries and hot bread shops",65000,400000,400001,750000,750001,null,0.32,0.38,0.31,0.37,0.28000000000000003,0.35,0.14000000000000001,0.24,0.21,0.3,0.28000000000000003,0.34,0.02,0.02,0.01,0.02,0.01,0.01,0.12,0.17,7.0000000000000007E-2,0.12,0.05,0.09,0.74,0.84,0.82,0.9,0.86,0.93,0.59,0.68,0.53,0.62,0.48,0.56000000000000005,null,null,null,null,null,null,"Cost of Sales/Turnover","Businesses in this industry bake and sell bread, cakes and pastry products. These benchmarks do not apply to bread deliveries and specialised cake shops."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Barber and men’s hairdressing",65000,150000,null,null,150001,null,0.03,0.1,null,null,0.05,0.1,0.25,0.37,null,null,0.34,0.45,0.03,0.04,null,null,0.01,0.02,0.15,0.24,null,null,0.11,0.18,0.45,0.63,null,null,0.68,0.82,0.28000000000000003,0.4,null,null,0.27,0.38,null,null,null,null,null,null,"Total Expenses/Turnover","Businesses in this industry cut men's and boy's hair. Activities may also include the sale of personal care and tobacco products."]
[null,null,null,null,null,"Exclude payments to related parties from Labour Costs and Total Expenses above.",null,"*","This is the Key Benchmark Ratio which is used to predict income.  Businesses operating outside this ratio may be contacted by the ATO.  ",null,null,null,null,null,null,null,null,null,null,null,null,null,"Beauty services",65000,200000,200001,400000,400001,null,0.15,0.23,0.15,0.21,0.16,0.23,0.22,0.33,0.26,0.35,0.28000000000000003,0.37,0.02,0.04,0.01,0.02,0.01,0.01,0.14000000000000001,0.23,0.12,0.19,0.09,0.16,0.64,0.77,0.76,0.86,0.8,0.89,0.46,0.57999999999999996,0.43,0.54,0.43,0.52,null,null,null,null,null,null,"Cost of Sales/Turnover","Businesses in this industry provide nail care, beauty treatments, skin care and massage. Activities may also include waxing and the sale of salon and beauty products.  These benchmarks do not apply to hairdressers, barbers or tanning studios."]
[null,null,null,null,null,null,null,null,"The key benchmark ratio is likely to be the most accurate predictor of business turnover.  For businesses that do not report this ratio or only report a small amount, total expenses to turnover can be used to predict turnover.  Using this ratio, the ATO expect business income in the following range -",null,null,null,null,null,null,null,null,null,null,null,null,null,"Blocklaying services",75000,155000,155001,500000,500001,null,0.14000000000000001,0.23,0.15,0.35,0.3,0.46,0.21,0.37,0.21,0.34,0.22,0.34,7.0000000000000007E-2,0.1,0.04,7.0000000000000007E-2,0.02,0.03,0.05,0.1,0.04,0.08,0.03,0.05,0.46,0.62,0.64,0.76,0.82,0.89,0.35,0.52,0.42,0.6,0.52,0.65,null,null,null,null,null,null,"Total Expenses/Turnover","Businesses in this industry lay blocks and prepare sites for the construction of buildings and other structures.  These benchmarks do not apply to bricklayers, pavers or builders."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Book retailing",65000,250000,250001,750000,750001,null,0.41,0.61,0.53,0.61,0.55000000000000004,0.59,0.15,0.23,0.11,0.16,0.12,0.17,null,null,null,null,null,null,0.13,0.21,0.08,0.12,0.06,0.12,0.75,0.87,0.84,0.89,0.9,0.95,0.62,0.81,0.69,0.8,0.71,0.79,null,null,null,null,null,null,"Cost of Sales/Turnover","Businesses in this industry sell books; fiction and non-fiction, educational, business and reference books.  These benchmarks do not apply to newsagencies or stationery suppliers."]
[null,null,null,null,null,null,null,null,null,"From",{"$f":"IF(M18>0,G18/M18,0)","v":0},"To",{"$f":"IF(L18>0,G18/L18,0)","v":0},"Variance",{"$f":"IF(AND(G12>0,K23>0,M23>0),IF($G$12<K23,$G$12-K23,IF($G$12>M23,$G$12-M23,\"0\")),\"\")","v":""},null,null,null,null,null,null,null,"Bottle shops and liquor retailing",65000,500000,500001,2000000,2000001,null,0.65,0.74,0.73,0.78,0.72,0.78,0.08,0.14000000000000001,0.06,0.09,0.06,0.1,null,null,null,null,null,null,0.06,0.09,0.04,0.06,0.03,0.04,0.84,0.92,0.91,0.95,0.92,0.96,0.69,0.85,0.81,0.87,0.8,0.87,null,null,null,null,null,null,"Cost of Sales/Turnover","Businesses in this industry sell packaged wine, beer, spirits and ready mixed drinks.  These benchmarks do not include hotels."]
[null,null,null,null,null,null,null,null,"Other Benchmarks are made available as a guide for businesses to review their performance and business practices against other similar businesses. The expenses are not reported by every business, so one or more of these benchmarks may not apply to an individual business.",null,null,null,null,null,null,null,null,null,null,null,null,null,"Bricklaying services",50000,150000,150001,350000,350001,null,null,null,null,null,null,null,0.27,0.38,0.33,0.45,0.37,0.51,7.0000000000000007E-2,0.11,0.04,0.06,0.02,0.04,null,null,null,null,null,null,0.32,0.52,0.56000000000000005,0.7,0.74,0.84,0.24,0.42,0.28999999999999998,0.49,0.38,0.56000000000000005,null,null,null,null,null,null,"Total Expenses/Turnover","Businesses in this industry lay, cut and repair bricks and prepare sites for the construction of buildings and other structures.  These benchmarks do not apply to blocklayers, pavers or builders."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Cabinet makers",100000,300000,300001,900000,900001,null,0.35,0.46,0.4,0.49,0.42,0.52,0.17,0.27,0.17,0.27,0.23,0.31,0.04,7.0000000000000007E-2,0.02,0.03,0.01,0.02,0.06,0.09,0.04,7.0000000000000007E-2,0.03,0.05,0.64,0.77,0.79,0.88,0.86,0.93,0.52,0.66,0.57999999999999996,0.69,0.57999999999999996,0.68,null,null,null,null,null,null,"Cost of Sales/Turnover","Businesses in this industry manufacture and install cabinets for kitchens, bathrooms, wardrobes and shop fittings."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Cake shops and patisseries",65000,300000,300001,600000,600001,null,0.3,0.38,0.33,0.37,0.31,0.38,0.16,0.25,0.17,0.24,0.21,0.28000000000000003,0.02,0.04,0.01,0.01,0.01,0.01,0.13,0.18,0.1,0.15,7.0000000000000007E-2,0.12,0.72,0.83,0.82,0.9,0.87,0.93,0.57999999999999996,0.69,0.57999999999999996,0.67,0.53,0.64,null,null,null,null,null,null,"Cost of Sales/Turnover","Businesses in this industry bake and sell cakes, pastries and other similar products.  These benchmarks do not apply to bakeries or cafés."]
[null,null,null,null,null,"Activity statement ratios below are tested on an annual basis and not periodically.",null,null,{"$f":"IF(Q10=\"0\",\"The Key Benchmark Ratio on this Return is Within the Expected Range\",IF(Q10<>\"\",\"Audit Risk - The Key Benchmark Ratio on this Return is Outside the Expected Range\",\"\"))","v":""},null,null,null,null,null,null,null,null,null,null,null,null,null,"Carpentry services",50000,110000,110001,400000,400001,null,0.11,0.26,0.2,0.35,0.28999999999999998,0.41,0.22,0.35,0.22,0.34,0.26,0.42,0.08,0.12,0.05,7.0000000000000007E-2,0.02,0.03,null,null,null,null,null,null,0.34,0.52,0.56000000000000005,0.73,0.8,0.89,0.26,0.45,0.39,0.59,0.57999999999999996,0.72,null,null,null,null,null,null,"Total Expenses/Turnover","Businesses in this industry provide carpentry services in the construction, commercial and domestic markets. Activities include house construction, formwork, installation of doors and partitions and renovations.  These benchmarks do not apply to cabinet makers."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Carpet laying services",50000,100000,100001,250000,250001,null,0.09,0.19,0.12,0.21,0.21,0.39,0.27,0.37,0.21,0.32,0.22,0.36,0.08,0.12,0.06,0.09,0.03,0.05,null,null,null,null,null,null,0.34,0.49,0.41,0.59,0.66,0.8,0.27,0.41,0.28000000000000003,0.45,0.46,0.65,null,null,null,null,null,null,"Total Expenses/Turnover","Businesses in this industry lay and repair carpet and lay other kinds of floor coverings such as linoleum and cork tiles."]
[null,null,null,null,null,"Activity Statements",null,null,null,null,null,"About ATO Small Business Performance Benchmarks",null,null,null,null,null,null,null,null,null,null,"Catering services",50000,200000,200001,600000,600001,null,0.34,0.43,0.33,0.4,0.33,0.4,0.17,0.26,0.18,0.28000000000000003,0.25,0.33,0.04,7.0000000000000007E-2,0.02,0.04,0.01,0.02,7.0000000000000007E-2,0.14000000000000001,0.05,0.1,0.04,0.08,0.62,0.78,0.76,0.87,0.85,0.93,0.48,0.63,0.46,0.62,0.48,0.57999999999999996,null,null,null,null,null,null,"Cost of Sales/Turnover","Businesses in this industry provide food, beverages, equipment and wait staff.  These benchmarks do not apply to marketing and repair of catering equipment, food consultants or the supply of food to caterers."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Cement rendering",50000,150000,150001,400000,400001,null,0.17,0.25,0.23,0.3,0.23,0.35,0.22,0.34,0.25,0.35,0.31,0.44,7.0000000000000007E-2,0.1,0.04,0.06,0.02,0.03,null,null,null,null,null,null,0.44,0.61,0.64,0.75,0.78,0.87,null,null,null,null,null,null,null,null,null,null,null,null,"Total Expenses/Turnover","Businesses in this industry render cement walls and surfaces for both residential and commercial buildings. Activities may include plastering and other similar construction services."]
[null,null,null,null,null,null,"Total Sales\n(incl GST)",null,"Non-Capital\nPurchases","GST-Free\nSales",null,"Small business performance benchmarks are financial ratios developed by the ATO from information shown by businesses on income tax returns and activity statements.  They are used by the ATO to identify businesses with a turnover up to $15 million that are not reporting some or all of their income.  \n\nFor each industry the ATO nominates the ratio (the Key Benchmark Ratio) that they use to predict income or turnover.  Businesses operating outside the key benchmark ratio may be contacted by the ATO for a review of their return.  The ATO provides the following advice on what it means to be outside a benchmark -\n\nReporting above a benchmark range\nIf your business is reporting above the benchmarks it means your expenses are high relative to sales.\n\nThis may indicate that -\n  ●  you have high wastage\n  ●  your competitors may be able to source inputs at lower cost than you\n  ●  your volume of sales is too low (for rent and possibly labour)\n  ●  your mark up is lower than your competitors\n  ●  you have not recorded all your sales\n  ●  your internal cash controls may need to be examined\n\nReporting below a benchmark range\nIf your business is reporting below the benchmarks it means your expenses are low relative to sales.\n\nThis may indicate that -\n  ●  your expenses may be recorded under the wrong label\n  ●  some of your expenses may have not been recorded\n  ●  your mark up is higher than your competitors\n  ●  you have less wastage.",null,null,null,null,null,null,null,null,null,null,"Chicken shops",65000,250000,250001,575000,575001,null,0.41,0.47,0.45,0.5,0.42,0.49,0.11,0.17,0.08,0.15,0.13,0.22,null,null,null,null,null,null,0.15,0.2,0.1,0.15,7.0000000000000007E-2,0.1,0.81,0.88,0.82,0.9,0.86,0.93,0.7,0.77,0.69,0.76,0.63,0.72,null,null,null,null,null,null,"Cost of Sales/Turnover","Businesses in this industry sell cooked chickens and other takeaway foods and drinks for consumption away from the premises."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Child care services",65000,200000,200001,600000,600001,null,null,null,null,null,null,null,0.24,0.44,0.4,0.53,0.46,0.53,0.05,7.0000000000000007E-2,0.01,0.03,0.01,0.01,0.08,0.14000000000000001,7.0000000000000007E-2,0.12,7.0000000000000007E-2,0.11,0.49,0.63,0.73,0.86,0.79,0.89,null,null,null,null,null,null,null,null,null,null,null,null,"Total Expenses/Turnover","Businesses in this industry provide long and short-term day care services, before and after school care services and vacation care services. Services carried out at child care centres may be subsidised by the government or operated privately by individual or home-based carers.  These benchmarks do not apply to child foster care and play centres."]
[null,null,null,null,null,"Period","G1",null,"G11","G3",null,null,null,null,null,null,null,null,null,null,null,null,"Chiropractic and osteopathic services",65000,200000,200001,600000,600001,null,null,null,null,null,null,null,0.22,0.35,0.19,0.34,0.24,0.38,0.03,0.05,0.02,0.03,0.01,0.02,0.13,0.2,0.09,0.13,0.06,0.08,0.45,0.61,0.6,0.74,0.68,0.82,0.34,0.5,0.37,0.53,0.41,0.56999999999999995,null,null,null,null,null,null,"Total Expenses/Turnover","Businesses in this industry use specialised treatment techniques to manipulate the spine, joints and soft tissues in the body and to treat musculoskeletal problems and other functional disorders of the body.  These benchmarks do not apply to physiotherapy services."]
[null,null,null,null,null,"July",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Cleaning services – building and other industrial",50000,115000,115001,250000,250001,null,null,null,null,null,null,null,0.28000000000000003,0.43,0.28000000000000003,0.44,0.35,0.55000000000000004,7.0000000000000007E-2,0.11,0.05,0.08,0.03,0.05,null,null,null,null,null,null,0.36,0.56000000000000005,0.51,0.7,0.72,0.86,0.27,0.44,0.28000000000000003,0.48,0.31,0.55000000000000004,null,null,null,null,null,null,"Total Expenses/Turnover","Businesses in this industry clean retail, office and high-rise buildings, factory buildings, schools and roads."]
[null,null,null,null,null,"August",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Cleaning services – carpet, rug and furniture upholstery",65000,150000,150001,300000,300001,null,0.05,0.09,0.05,0.08,0.05,0.08,0.21,0.32,0.22,0.31,0.24,0.36,0.09,0.13,0.06,0.09,0.05,7.0000000000000007E-2,null,null,null,null,null,null,0.47,0.61,0.61,0.75,0.69,0.82,0.34,0.49,0.34,0.44,0.38,0.51,null,null,null,null,null,null,"Total Expenses/Turnover","Businesses in this industry use steam or chemicals to clean or deodorise carpets, rugs and furniture upholstery. Activities may include carpet repairs, restorations and protection."]
[null,null,null,null,null,"September / Quarter 1",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Clothing retailing",65000,250000,250001,500000,500001,null,0.45,0.56999999999999995,0.5,0.6,0.51,0.59,0.12,0.19,0.1,0.16,0.11,0.17,0.02,0.04,0.01,0.02,0.01,0.01,0.13,0.21,0.09,0.16,7.0000000000000007E-2,0.14000000000000001,0.78,0.88,0.83,0.9,0.87,0.93,0.68,0.81,0.69,0.8,0.7,0.78,null,null,null,null,null,null,"Cost of Sales/Turnover","Businesses in this industry sell clothing and accessories. Activities may include alteration services."]
[null,null,null,null,null,"October",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Coffee shops",65000,250000,250001,600000,600001,null,0.35,0.42,0.34,0.4,0.32,0.37,0.18,0.27,0.19,0.28000000000000003,0.24,0.31,0.02,0.03,0.01,0.02,0.01,0.01,0.12,0.2,0.1,0.17,0.08,0.13,0.79,0.88,0.85,0.92,0.87,0.93,0.57999999999999996,0.71,0.55000000000000004,0.67,0.51,0.6,null,null,null,null,null,null,"Cost of Sales/Turnover","Businesses in this industry sell coffee, tea, other drinks and food.  These benchmarks do not apply to coffee carts, vans or other mobile coffee retailers."]
[null,null,null,null,null,"November",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Computer retailing",65000,200000,200001,600000,600001,null,0.44,0.56000000000000005,0.47,0.61,0.54,0.69,0.21,0.28999999999999998,0.15,0.25,0.12,0.22,0.03,0.06,0.02,0.03,0.01,0.02,7.0000000000000007E-2,0.13,0.05,0.08,0.02,0.04,0.69,0.83,0.76,0.89,0.87,0.94,0.57999999999999996,0.73,0.61,0.74,0.64,0.8,null,null,null,null,null,null,"Cost of Sales/Turnover","Businesses in this industry sell computer hardware, software and peripherals. Activities may also include sales services and repairs.  These benchmarks do not apply to other electrical retailers, software developers or computer consultants."]
[null,null,null,null,null,"December / Quarter 2",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Concreting services",50000,200000,200001,500000,500001,null,0.18,0.36,0.25,0.41,0.31,0.46,0.19,0.28999999999999998,0.19,0.32,0.22,0.34,7.0000000000000007E-2,0.11,0.04,7.0000000000000007E-2,0.03,0.05,null,null,null,null,null,null,0.42,0.65,0.69,0.81,0.79,0.88,0.38,0.57999999999999996,0.49,0.64,0.52,0.68,null,null,null,null,null,null,"Total Expenses/Turnover","Businesses in this industry provide concrete services for the construction of buildings and other structures, for example, footpaths, foundations, driveways, single and multi-story buildings."]
[null,null,null,null,null,"January",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Confectionery retailing",65000,250000,null,null,250001,null,0.49,0.56000000000000005,null,null,0.45,0.53,0.14000000000000001,0.21,null,null,0.13,0.22,0.03,0.05,null,null,0.01,0.02,0.12,0.18,null,null,0.08,0.17,0.81,0.88,null,null,0.88,0.93,0.69,0.79,null,null,0.65,0.78,null,null,null,null,null,null,"Cost of Sales/Turnover","Businesses in this industry sell confectionery, including chocolates, lollies and other sweets.  These benchmarks do not apply to convenience stores or grocery stores."]
[null,null,null,null,null,"February",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Courier services",50000,150000,150001,300000,300001,null,null,null,null,null,null,null,null,null,null,null,null,null,0.17,0.24,0.12,0.2,0.05,0.15,null,null,null,null,null,null,0.39,0.53,0.54,0.73,0.75,0.87,0.28999999999999998,0.42,0.35,0.52,0.4,0.61,null,null,null,null,null,null,"Total Expenses/Turnover","Businesses in this industry collect and deliver documents and goods for commercial and residential customers. Generally, services include express and guaranteed delivery and interstate transportation."]
[null,null,null,null,null,"March / Quarter 3",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Craft shops",65000,150000,null,null,150001,null,0.4,0.51,null,null,0.43,0.54,0.18,0.24,null,null,0.12,0.2,0.03,0.05,null,null,0.01,0.02,0.12,0.21,null,null,0.08,0.13,0.72,0.84,null,null,0.79,0.89,0.61,0.79,null,null,0.62,0.77,null,null,null,null,null,null,"Cost of Sales/Turnover","Businesses in this industry sell materials, accessories and tools for making craft works, including art and craft patterns, books, fabric, paint, paper, kits and knitting supplies."]
[null,null,null,null,null,"April",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Delicatessen",65000,250000,250001,500000,500001,null,0.54,0.65,0.56999999999999995,0.65,0.56999999999999995,0.68,0.14000000000000001,0.19,0.1,0.16,0.09,0.16,0.02,0.03,0.01,0.02,0.01,0.01,0.1,0.15,0.08,0.12,0.05,0.08,0.83,0.88,0.86,0.91,0.88,0.93,0.71,0.8,0.72,0.83,0.71,0.82,null,null,null,null,null,null,"Cost of Sales/Turnover","Businesses in this industry sell smallgoods, including cooked meats, cheese and other fine foods.  Some businesses may also operate a café or sandwich shop as a part of their business."]
[null,null,null,null,null,"May",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Delivery services",50000,90000,90001,210000,210001,null,null,null,null,null,null,null,0.35,0.48,0.24,0.39,0.23,0.36,0.15,0.23,0.13,0.22,0.06,0.18,null,null,null,null,null,null,0.42,0.59,0.49,0.68,0.71,0.85,0.28999999999999998,0.43,0.31,0.46,0.38,0.56999999999999995,null,null,null,null,null,null,"Total Expenses/Turnover","Businesses in this industry provide road delivery services to businesses such as bread manufacturers, ready mixed concrete suppliers and water businesses.  These benchmarks exclude courier services and postal delivery services."]
[null,null,null,null,null,"June / Quarter 4",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Dental specialists",65000,250000,250001,750000,750001,null,null,null,null,null,null,null,0.27,0.34,0.16,0.31,0.17,0.28000000000000003,null,null,null,null,null,null,0.08,0.14000000000000001,0.06,0.1,0.05,0.08,0.52,0.71,0.62,0.72,0.57999999999999996,0.75,0.34,0.56999999999999995,0.35,0.56999999999999995,0.39,0.57999999999999996,null,null,null,null,null,null,"Total Expenses/Turnover","Businesses in this industry provide specialist dental services. Specialist practitioners include paediatric dentists, orthodontists, prosthodontists, periodontists, endodontists, oral and maxillofacial surgeons, oral pathologists and oral surgeons.  These benchmarks do not apply to general dental surgeons, hygienists, assistants or technicians."]
[null,null,null,null,null,"Totals",{"$f":"SUM(G34:G45)","v":0},null,{"$f":"SUM(I34:I45)","v":0},{"$f":"SUM(J34:J45)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,"Dental surgeons – general",50000,435000,435001,815000,815001,null,null,null,null,null,null,null,0.21,0.35,0.2,0.33,0.22,0.35,null,null,null,null,null,null,7.0000000000000007E-2,0.12,0.06,0.09,0.04,0.06,0.52,0.69,0.63,0.74,0.67,0.79,0.3,0.55000000000000004,0.39,0.63,0.39,0.6,null,null,null,null,null,null,"Labour/Turnover","Businesses in this industry provide general dental health services.  These benchmarks do not apply to dental specialists, hygienists, assistants or technicians."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Discount and variety stores",65000,250000,250001,600000,600001,null,0.47,0.52,0.48,0.52,0.47,0.55000000000000004,0.15,0.17,0.09,0.16,0.1,0.16,0.02,0.03,0.01,0.02,0.01,0.01,0.19,0.27,0.16,0.24,0.13,0.21,0.82,0.9,0.84,0.9,0.9,0.95,null,null,null,null,null,null,null,null,null,null,null,null,"Cost of Sales/Turnover","Businesses in this industry sell goods at discounted prices, including homewares, hardware, gardening products, electrical products, storage items, pet accessories, textiles, stationery and gift wares."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Domestic appliance repair and maintenance",50000,150000,150001,600000,600001,null,0.21,0.31,0.28999999999999998,0.41,0.31,0.44,0.21,0.34,0.16,0.27,0.21,0.31,7.0000000000000007E-2,0.1,0.04,7.0000000000000007E-2,0.03,0.04,0.04,0.09,0.05,0.08,0.02,0.04,0.52,0.67,0.62,0.8,0.79,0.91,0.42,0.56999999999999995,0.47,0.61,0.51,0.64,null,null,null,null,null,null,"Cost of Sales/Turnover","Businesses in this industry repair and maintain white goods and electrical appliances."]
[null,null,null,null,null,null,"Ratio to Sales",null,{"$f":"IF(G46>0,I46/G46,0)","v":0},{"$f":"IF(G46>0,J46/G46,0)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,"Driving schools and instructors",50000,90000,90001,190000,190001,null,null,null,null,null,null,null,null,null,null,null,null,null,0.15,0.21,0.1,0.16,0.06,0.15,null,null,null,null,null,null,0.39,0.52,0.41,0.63,0.61,0.78,null,null,null,null,null,null,null,null,null,null,null,null,"Total Expenses/Turnover","Businesses in this industry provide lessons on the safe operation of cars, trucks and other motor vehicles. Other services may also include defensive driving and advanced driver courses."]
[null,null,null,null,null,null,"Benchmark %","From",{"$f":"IF($G$12>0,VLOOKUP($F$3,Benchmarks,IF($G$13=\"Low\",38,IF($G$13=\"Medium\",40,42)),FALSE),0)","v":0},{"$f":"IF($G$12>0,VLOOKUP($F$3,Benchmarks,IF($G$13=\"Low\",44,IF($G$13=\"Medium\",46,48)),FALSE),0)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,"Electrical and electronic product retailing",65000,750000,750001,2000000,2000001,null,0.49,0.61,0.56000000000000005,0.68,0.63,0.74,0.13,0.2,0.1,0.17,0.1,0.15,null,null,null,null,null,null,0.06,0.1,0.04,7.0000000000000007E-2,0.02,0.05,0.76,0.88,0.87,0.93,0.91,0.97,0.65,0.77,0.7,0.8,0.74,0.84,null,null,null,null,null,null,"Cost of Sales/Turnover","Businesses in this industry sell electrical and electronic goods, generally to households, home office and small business customers. These products include household appliances; audio and visual products; portable electronics; electrical and gas cooking appliances; electrical, oil and gas heating products; barbecues; air conditioners; information technology; telecommunications and navigation products and electrical products."]
[null,null,null,null,null,null,null,"To",{"$f":"IF($G$12>0,VLOOKUP($F$3,Benchmarks,IF($G$13=\"Low\",39,IF($G$13=\"Medium\",41,43)),FALSE),0)","v":0},{"$f":"IF($G$12>0,VLOOKUP($F$3,Benchmarks,IF($G$13=\"Low\",45,IF($G$13=\"Medium\",47,49)),FALSE),0)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,"Electrical services",50000,200000,200001,500000,500001,null,0.23,0.34,0.28000000000000003,0.37,0.31,0.41,0.19,0.32,0.17,0.28000000000000003,0.24,0.35,0.06,0.09,0.04,0.06,0.03,0.04,null,null,null,null,null,null,0.52,0.68,0.64,0.77,0.77,0.88,0.4,0.55000000000000004,0.45,0.56999999999999995,0.47,0.59,null,null,null,null,null,null,"Total Expenses/Turnover","Businesses in this industry install, repair, maintain, assemble, identify and design electrical equipment and networks.  These benchmarks do not apply to auto electricians or air conditioning specialists."]
[null,null,null,null,null,null,"Expected $","From",{"$f":"G46*I50","v":0},{"$f":"G46*J50","v":0},null,null,null,null,null,null,null,null,null,null,null,null,"Entertainment media retailing",65000,350000,null,null,350001,null,0.33,0.53,null,null,0.45,0.62,0.16,0.28000000000000003,null,null,0.13,0.22,0.03,0.06,null,null,0.01,0.02,0.09,0.19,null,null,0.06,0.11,0.62,0.8,null,null,0.84,0.91,0.47,0.73,null,null,0.56999999999999995,0.78,null,null,null,null,null,null,"Cost of Sales/Turnover","Businesses in this industry sell recorded music, movies and television programs.  These benchmarks do not apply to electrical product retailers or multimedia game retailers."]
[null,null,null,null,null,null,null,"To",{"$f":"G46*I51","v":0},{"$f":"G46*J51","v":0},null,null,null,null,null,null,null,null,null,null,null,null,"Fence construction",50000,250000,250001,400000,400001,null,0.31,0.48,0.38,0.49,0.42,0.54,0.16,0.25,0.13,0.23,0.17,0.27,0.06,0.09,0.04,0.06,0.02,0.04,null,null,null,null,null,null,0.61,0.75,0.74,0.83,0.81,0.89,0.5,0.66,0.59,0.69,0.59,0.71,null,null,null,null,null,null,"Total Expenses/Turnover","Businesses in this industry supply and construct industrial and residential fences. Additional services may include repairing and maintaining fences."]
[null,null,null,null,null,null,"Vary from Range",null,{"$f":"IF(AND(I46>0,I52>0,I53>0),IF(I46<I52,I46-I52,IF(I46>I53,I46-I53,0)),0)","v":0},{"$f":"IF(AND(J46>0,J52>0,J53>0),IF(J46<J52,J46-J52,IF(J46>J53,J46-J53,0)),0)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,"Fish and chips shops",65000,250000,250001,500000,500001,null,0.4,0.46,0.44,0.49,0.43,0.48,0.12,0.19,0.11,0.18,0.15,0.21,0.02,0.02,0.01,0.02,0.01,0.01,0.13,0.18,0.09,0.13,7.0000000000000007E-2,0.1,0.78,0.86,0.8,0.87,0.85,0.91,0.67,0.76,0.62,0.71,0.6,0.68,null,null,null,null,null,null,"Cost of Sales/Turnover","Businesses in this industry sell cooked fish and chips which are prepared for consumption away from the premises. Other items sold may include hamburgers, hot and cold drinks and other convenience foods such as ice cream.  Fish and chip shops may also be attached to fresh fish and seafood retailing businesses."]
[null,null,null,null,null,null,"Check Status",null,{"$f":"IF(AND(I49>0,I50>0,I51>0),IF(I54<>0,\"FAIL\",\"OK\"),0)","v":0},{"$f":"IF(AND(J49>0,J50>0,J51>0),IF(J54<>0,\"FAIL\",\"OK\"),0)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,"Fish and seafood retailing – fresh",65000,500000,500001,1000000,1000001,null,0.57999999999999996,0.67,0.59,0.68,0.66,0.75,0.09,0.15,7.0000000000000007E-2,0.13,7.0000000000000007E-2,0.13,0.02,0.04,0.01,0.02,0.01,0.01,0.08,0.14000000000000001,0.06,0.11,0.04,0.08,0.82,0.89,0.88,0.92,0.92,0.95,0.7,0.82,0.77,0.84,0.76,0.85,0.33,0.75,0.5,0.77,0.63,0.9,"Cost of Sales/Turnover","Businesses in this industry sell fresh and frozen fish and other seafood products. Other items sold may include take away sushi and cooked fish and chips."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Floor covering retailing",65000,800000,800001,2000000,2000001,null,0.47,0.59,0.53,0.64,0.54,0.66,0.13,0.22,0.11,0.21,0.12,0.22,0.02,0.05,0.01,0.02,0.01,0.01,0.06,0.1,0.04,0.06,0.03,0.05,0.74,0.87,0.89,0.94,0.91,0.95,0.62,0.79,0.75,0.83,0.76,0.82,null,null,null,null,null,null,"Cost of Sales/Turnover","Businesses in this industry sell floor covering materials or goods such as carpet, rugs, tiles, vinyl and timber floor coverings.  These benchmarks do not apply to businesses that are mainly involved in installing flooring materials."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Florists",65000,300000,300001,600000,600001,null,0.43,0.52,0.44,0.5,0.46,0.54,0.13,0.19,0.14000000000000001,0.2,0.15,0.2,0.03,0.04,0.02,0.03,0.01,0.02,0.09,0.15,0.08,0.12,0.05,0.09,0.78,0.87,0.85,0.91,0.88,0.92,0.7,0.79,0.67,0.75,0.66,0.74,null,null,null,null,null,null,"Cost of Sales/Turnover","Businesses in this industry sell cut flowers, fresh and dried flower arrangements and other complimentary gifts such as soft toys, balloons, chocolates and champagne. Most florists also offer delivery services."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Footwear retailing",65000,150000,150001,600000,600001,null,0.44,0.59,0.49,0.57999999999999996,0.5,0.55000000000000004,0.17,0.25,0.1,0.16,0.12,0.16,0.03,0.04,0.01,0.02,0.01,0.01,0.13,0.21,0.09,0.16,0.08,0.14000000000000001,0.75,0.85,0.81,0.89,0.85,0.92,0.66,0.77,0.68,0.77,0.69,0.76,null,null,null,null,null,null,"Cost of Sales/Turnover","Businesses in this industry sell shoes. Some businesses may also sell accessories and provide shoe repair services.  These benchmarks do not apply to clothing retailers or businesses that specialise in shoe repairs."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Fruit and vegetable retailing",65000,450000,450001,1100000,1100001,null,0.6,0.68,0.67,0.72,0.69,0.75,0.08,0.15,7.0000000000000007E-2,0.11,0.08,0.12,0.02,0.05,0.01,0.02,0.01,0.01,0.06,0.11,0.05,0.09,0.04,7.0000000000000007E-2,0.82,0.89,0.89,0.93,0.92,0.96,0.72,0.83,0.74,0.86,0.78,0.85,0.67,0.89,0.76,0.94,0.82,0.94,"Cost of Sales/Turnover","Businesses in this industry sell fresh fruit and vegetables to consumers and other businesses such as restaurants and cafes. Other items sold may include food items such as dried fruits, nuts, milk, bread, juice and cheese.  These benchmarks do not apply to businesses involved in growing or wholesaling fruit and vegetables."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Fuel retailing",75000,500000,500001,2000000,2000001,null,0.66,0.8,0.72,0.84,0.83,0.9,0.1,0.15,7.0000000000000007E-2,0.11,0.03,0.06,null,null,null,null,null,null,0.03,0.08,0.02,0.05,0.01,0.03,0.83,0.91,0.93,0.96,0.96,0.98,0.69,0.84,0.81,0.9,0.88,0.94,null,null,null,null,null,null,"Cost of Sales/Turnover","Businesses in this industry sell fuel and some motor vehicle related products.  A large number of service stations also sell supermarket items, takeaway food and lottery tickets and may also offer a utility vehicle and trailer hire service, and car wash facilities."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Furniture removalists",50000,125000,125001,525000,525001,null,null,null,null,null,null,null,null,null,null,null,null,null,0.14000000000000001,0.23,0.11,0.19,0.06,0.13,0.04,0.09,0.04,0.08,0.04,7.0000000000000007E-2,0.56999999999999995,0.7,0.68,0.81,0.83,0.92,0.4,0.54,0.4,0.54,0.42,0.56000000000000005,null,null,null,null,null,null,"Total Expenses/Turnover","Businesses in this industry remove and transport furniture for residential and commercial customers. Additional services may include packing goods, interstate transportation and storage."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Furniture retailing",65000,500000,500001,1000000,1000001,null,0.47,0.56000000000000005,0.52,0.6,0.55000000000000004,0.61,0.12,0.19,0.09,0.15,0.1,0.13,0.02,0.04,0.01,0.02,0.01,0.01,0.1,0.19,0.09,0.15,7.0000000000000007E-2,0.11,0.81,0.9,0.86,0.93,0.91,0.96,0.68,0.8,0.73,0.81,0.75,0.83,null,null,null,null,null,null,"Cost of Sales/Turnover","Businesses in this industry sell indoor and outdoor furniture, including lounges, tables, chairs, cabinets and other related household products.  These benchmarks do not apply to whitegood retailers or electrical retailers."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Garden supplies retailing",65000,250000,250001,750000,750001,null,0.34,0.51,0.42,0.55000000000000004,0.48,0.56999999999999995,0.16,0.23,0.14000000000000001,0.23,0.14000000000000001,0.21,0.04,7.0000000000000007E-2,0.02,0.04,0.02,0.05,0.06,0.1,0.05,0.09,0.03,0.05,0.71,0.85,0.83,0.9,0.87,0.93,0.57999999999999996,0.72,0.62,0.74,0.65,0.75,null,null,null,null,null,null,"Cost of Sales/Turnover","Businesses in this industry sell garden supplies, including plants, seeds, soil, pots, potting mixtures, fertilisers, pest controls, garden tools, garden furniture and other garden products and accessories. Businesses in this industry may also provide water tanks, hydroponics and landscaping supplies.  These benchmarks do not apply to hardware stores or landscapers."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Gift stores",65000,150000,150001,600000,600001,null,0.44,0.54,0.47,0.53,0.48,0.55000000000000004,0.15,0.18,0.1,0.16,0.12,0.16,0.03,0.04,0.01,0.02,0.01,0.01,0.14000000000000001,0.22,0.12,0.21,0.09,0.2,0.79,0.88,0.83,0.91,0.88,0.94,0.7,0.82,0.7,0.8,0.7,0.78,null,null,null,null,null,null,"Cost of Sales/Turnover","Businesses in this industry sell gift items, such as novelty items, souvenirs, glassware, memorabilia, special occasion items, gift cards and wrapping.  These benchmarks do not apply to department stores or discount stores."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Glazing services",50000,200000,200001,600000,600001,null,0.23,0.37,0.33,0.43,0.38,0.47,0.17,0.28999999999999998,0.16,0.27,0.21,0.28999999999999998,7.0000000000000007E-2,0.1,0.04,0.06,0.02,0.04,0.04,0.08,0.04,0.06,0.03,0.05,0.45,0.66,0.69,0.81,0.83,0.91,0.35,0.57999999999999996,0.52,0.64,0.54,0.64,null,null,null,null,null,null,"Cost of Sales/Turnover","Businesses in this industry install, maintain and repair glass windows, doors, partitions and structures in household and commercial premises."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Grocery retailing and convenience stores",65000,300000,300001,950000,950001,null,0.66,0.73,0.7,0.76,0.73,0.77,0.09,0.13,0.06,0.1,7.0000000000000007E-2,0.1,null,null,null,null,null,null,0.08,0.13,0.06,0.1,0.03,0.05,0.87,0.92,0.9,0.94,0.94,0.96,0.79,0.88,0.82,0.89,0.82,0.87,null,null,null,null,null,null,"Cost of Sales/Turnover","Businesses in this industry sell grocery and other general household items. A wide range of items are generally sold including, food products, toiletries, household cleaning or general use products, newspapers and magazines.  These benchmarks do not apply to businesses whose main activity involves the sale of liquor, fuel or cooked food."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Hairdressers",50000,150000,150001,300000,300001,null,0.12,0.17,0.12,0.17,0.13,0.18,0.26,0.37,0.3,0.41,0.34,0.44,0.03,0.05,0.02,0.02,0.01,0.01,0.15,0.22,0.11,0.16,0.09,0.15,0.54,0.71,0.72,0.84,0.79,0.89,0.4,0.52,0.37,0.47,0.36,0.46,null,null,null,null,null,null,"Cost of Sales/Turnover","Businesses in this industry cut, colour, perm, straighten and style hair. Other services provided may include basic beauty and manicuring services, and the sale of salon products.  These benchmarks do not apply to barbers or beauty services."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Hardware and building supplies retailing",65000,400000,400001,1000000,1000001,null,0.52,0.65,0.57999999999999996,0.65,0.63,0.7,0.13,0.19,0.1,0.17,0.11,0.15,0.03,0.05,0.01,0.02,0.01,0.02,0.06,0.12,0.05,7.0000000000000007E-2,0.03,0.05,0.76,0.88,0.85,0.92,0.9,0.94,0.64,0.78,0.71,0.78,0.73,0.8,null,null,null,null,null,null,"Cost of Sales/Turnover","Businesses in this industry sell hardware, timber and building products, including tools, bathroom and kitchen accessories, paint and garden supplies."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Health and fitness centres",65000,175000,175001,600000,600001,null,0.04,0.12,0.04,0.1,0.03,0.08,0.22,0.34,0.21,0.34,0.2,0.34,0.04,0.06,0.01,0.03,0.01,0.01,0.16,0.24,0.15,0.22,0.12,0.19,0.53,0.73,0.74,0.86,0.76,0.88,0.44,0.61,0.46,0.61,0.46,0.56999999999999995,null,null,null,null,null,null,"Total Expenses/Turnover","Businesses in this industry provide fitness classes, exercise programs, and access to fitness equipment and physical fitness activities.  These benchmarks do not apply to the sale of health products or fitness equipment."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Health food retailing",65000,400000,400001,600000,600001,null,0.55000000000000004,0.63,0.59,0.63,0.59,0.63,0.1,0.15,0.09,0.15,0.1,0.14000000000000001,0.02,0.03,0.01,0.01,0.01,0.01,0.08,0.13,7.0000000000000007E-2,0.1,0.05,0.1,0.79,0.89,0.87,0.91,0.89,0.93,0.68,0.8,0.75,0.81,0.74,0.81,null,null,null,null,null,null,"Cost of Sales/Turnover","Businesses in this industry sell health products, including health foods and drinks, vitamins, sports supplements, organic products and herbal products. Some businesses may also sell healthy living products and services such as health food recipes, skin products and cooking classes."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Homewares retailing",65000,250000,250001,900000,900001,null,0.45,0.56999999999999995,0.48,0.56000000000000005,0.51,0.6,0.13,0.18,0.1,0.17,0.11,0.17,0.02,0.05,0.01,0.02,0.01,0.01,0.15,0.23,0.11,0.19,0.08,0.15,0.79,0.88,0.85,0.92,0.91,0.95,0.68,0.81,0.72,0.82,0.72,0.8,null,null,null,null,null,null,"Cost of Sales/Turnover","Businesses in this industry sell a wide range of household products such as cooking utensils, tableware, chinaware, glassware, cutlery, crockery and other household items."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Ice cream retailing",65000,275000,275001,475000,475001,null,0.28999999999999998,0.35,0.3,0.34,0.28000000000000003,0.31,0.16,0.22,0.17,0.23,0.21,0.27,0.02,0.05,0.01,0.03,0.01,0.02,0.17,0.23,0.13,0.21,0.12,0.19,0.79,0.88,0.85,0.9,0.84,0.93,0.65,0.75,0.65,0.74,0.56999999999999995,0.66,null,null,null,null,null,null,"Cost of Sales/Turnover","Businesses in this industry sell ice cream, gelato, frozen yogurt and soft serve cones.  Some businesses may also sell confectionery, drinks, other desserts and a limited selection of fast food. Ice cream retailers may operate from free standing shops, inside shopping centres or from vans and trucks."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Kebab shops",50000,150000,150001,300000,300001,null,0.34,0.4,0.37,0.43,0.37,0.43,0.18,0.24,0.1,0.18,0.12,0.19,0.02,0.03,0.02,0.03,0.01,0.01,0.19,0.28999999999999998,0.18,0.27,0.15,0.24,0.78,0.87,0.79,0.87,0.85,0.91,0.69,0.8,0.68,0.76,0.63,0.74,null,null,null,null,null,null,"Cost of Sales/Turnover","Businesses in this industry prepare and supply kebabs for consumption away from the premises. These businesses may also sell other fast foods and soft drinks.  These benchmarks do not apply to restaurants or businesses that primarily sell food for consumption on the premises."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Landscape construction",50000,200000,200001,500000,500001,null,0.21,0.35,0.3,0.42,0.31,0.43,0.19,0.28999999999999998,0.19,0.28000000000000003,0.23,0.34,7.0000000000000007E-2,0.11,0.04,0.06,0.03,0.05,null,null,null,null,null,null,0.55000000000000004,0.7,0.71,0.82,0.8,0.89,0.44,0.59,0.49,0.62,0.51,0.64,null,null,null,null,null,null,"Total Expenses/Turnover","Businesses in this industry provide outdoor landscape construction services for residential, commercial and public premises.  These benchmarks do not apply to lawn mowing and garden services or businesses that only provide fence construction services."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Laundry and dry-cleaning services",65000,150000,150001,600000,600001,null,0.05,0.12,0.06,0.13,7.0000000000000007E-2,0.14000000000000001,0.2,0.3,0.2,0.32,0.28999999999999998,0.4,0.04,0.06,0.02,0.04,0.02,0.03,0.2,0.33,0.13,0.22,0.05,0.12,0.66,0.77,0.72,0.84,0.82,0.9,0.5,0.64,0.44,0.56000000000000005,0.38,0.52,null,null,null,null,null,null,"Total Expenses/Turnover","Businesses in this industry provide laundry and dry cleaning services. Some businesses may also offer garment repair and alteration services and provide coin operated, self-serve laundrette and bag washing services."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Lawn mower retailing",65000,500000,500001,1500000,1500001,null,0.53,0.6,0.61,0.65,0.64,0.69,0.11,0.16,0.1,0.14000000000000001,0.11,0.15,0.02,0.04,0.01,0.02,0.01,0.01,0.06,0.09,0.03,0.05,0.03,0.04,0.81,0.9,0.89,0.93,0.9,0.95,0.7,0.78,0.74,0.79,0.73,0.8,null,null,null,null,null,null,"Cost of Sales/Turnover","Businesses in this industry sell lawn mowers, parts and accessories. Some businesses also sell other products such as trimmers, chain saws and edging machines."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Lawn mowing and garden services",50000,90000,90001,175000,175001,null,null,null,null,null,null,null,null,null,null,null,null,null,0.09,0.13,7.0000000000000007E-2,0.11,0.05,0.09,null,null,null,null,null,null,0.42,0.56999999999999995,0.5,0.66,0.65,0.78,0.34,0.48,0.34,0.48,0.35,0.49,null,null,null,null,null,null,"Total Expenses/Turnover","Businesses in this industry provide lawn mowing and garden maintenance services. Some businesses also provide tree lopping and turf management services.  These benchmarks do not apply to landscape construction."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Machinery and equipment repairs and maintenance",50000,200000,200001,600000,600001,null,0.2,0.37,0.28000000000000003,0.42,0.33,0.51,0.22,0.39,0.17,0.31,0.21,0.35,0.06,0.09,0.04,0.06,0.02,0.04,0.05,0.09,0.03,0.06,0.02,0.04,0.45,0.68,0.59,0.78,0.8,0.9,0.32,0.52,0.39,0.57999999999999996,0.48,0.64,null,null,null,null,null,null,"Cost of Sales/Turnover","Businesses in this industry repair and maintain industrial and commercial equipment."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Manchester and other textile goods retailing",65000,150000,150001,500000,500001,null,0.42,0.54,0.45,0.56000000000000005,0.49,0.56999999999999995,0.17,0.24,0.11,0.2,0.13,0.2,0.03,0.05,0.02,0.03,0.01,0.02,0.11,0.18,0.08,0.14000000000000001,0.05,0.1,0.72,0.86,0.8,0.89,0.84,0.92,0.6,0.76,0.64,0.78,0.66,0.75,null,null,null,null,null,null,"Cost of Sales/Turnover","Businesses in this industry sell linen, towels, ready made soft furnishings, curtains and fabrics for home sewers and dressmakers. Other product lines sold may include craft and sewing supplies."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Meat and poultry retailing – fresh",65000,450000,{"$f":"Y80+1","v":450001},850000,{"$f":"AA80+1","v":850001},null,0.61,0.67,0.61,0.67,0.62,0.69,0.09,0.13,0.09,0.14000000000000001,0.1,0.15,0.01,0.03,0.01,0.02,0.01,0.01,0.05,0.09,0.04,0.08,0.04,7.0000000000000007E-2,0.85,0.91,0.88,0.93,0.9,0.95,0.7,0.82,0.72,0.8,0.73,0.81,0.74,0.95,0.75,0.97,0.79,0.98,"Cost of Sales/Turnover","Businesses in this industry sell fresh meat and poultry products such as beef, pork, lamb and chicken.  These benchmarks do not apply to meat processing businesses."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Motor vehicle parts and batteries retailing",65000,400000,400001,1250000,1250001,null,0.46,0.59,0.53,0.63,0.59,0.66,0.15,0.22,0.11,0.18,0.11,0.17,0.03,0.06,0.01,0.03,0.01,0.02,0.06,0.1,0.04,7.0000000000000007E-2,0.03,0.05,0.74,0.86,0.84,0.92,0.89,0.94,0.6,0.76,0.68,0.78,0.71,0.78,null,null,null,null,null,null,"Cost of Sales/Turnover","Businesses in this industry sell motor vehicle parts, including accessories, lubricants, additives, tools, batteries, cleaning products, car audio and other motor vehicle related products. This industry also includes businesses that sell and install motor vehicle batteries."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Motor vehicle retail – new and used",75000,500000,500001,1500000,1500001,null,0.66,0.81,0.74,0.83,0.81,0.86,0.11,0.18,0.06,0.12,0.05,0.08,null,null,null,null,null,null,0.05,0.08,0.03,0.05,0.02,0.03,0.8,0.91,0.9,0.95,0.94,0.97,0.69,0.85,0.77,0.88,0.82,0.9,null,null,null,null,null,null,"Cost of Sales/Turnover","Businesses in this industry sell new and used motor vehicles and road based commercial vehicles.  These benchmarks do not apply to motor cycle retailers."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Musical instruments retail",65000,275000,275001,850000,850001,null,0.41,0.56000000000000005,0.53,0.61,0.61,0.68,0.2,0.23,0.11,0.18,0.1,0.15,null,null,null,null,null,null,0.1,0.15,0.06,0.1,0.04,0.05,0.76,0.84,0.84,0.9,0.88,0.93,0.6,0.73,0.7,0.79,0.75,0.82,null,null,null,null,null,null,"Cost of Sales/Turnover","Businesses in this industry sell musical instruments and accessories. Musical instrument retailers may also sell music publications, recorded music and music memorabilia. Some businesses may also provide musical instrument maintenance and repair services.  These benchmarks do not apply to entertainment media retailers."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Newsagents",65000,500000,500001,1000000,1000001,null,0.61,0.71,0.63,0.71,0.66,0.78,7.0000000000000007E-2,0.14000000000000001,7.0000000000000007E-2,0.12,7.0000000000000007E-2,0.12,null,null,null,null,null,null,7.0000000000000007E-2,0.12,0.05,0.1,0.04,0.08,0.84,0.91,0.88,0.94,0.92,0.96,0.72,0.83,0.74,0.82,0.73,0.83,null,null,null,null,null,null,"Cost of Sales/Turnover","Businesses in this industry sell newspapers, magazines and similar publications, greeting cards, stationery and lottery products, and providing a delivery service for newspapers and magazines. Some businesses may also sell confectionery, drinks, phone cards, transport tickets, toys and gifts. Services provided may include photocopying, fax and other similar services.  These benchmarks do not cover post office agencies and newspaper or magazine delivery businesses."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Painting services",50000,150000,150001,600000,600001,null,0.14000000000000001,0.2,0.15,0.21,0.15,0.21,0.23,0.34,0.28000000000000003,0.4,0.36,0.49,7.0000000000000007E-2,0.11,0.04,0.06,0.02,0.03,null,null,null,null,null,null,0.39,0.55000000000000004,0.61,0.73,0.76,0.86,0.34,0.47,0.36,0.54,0.38,0.57999999999999996,null,null,null,null,null,null,"Total Expenses/Turnover","Businesses in this industry supply labour and materials to paint buildings and other structures.  These benchmarks do not apply to businesses that are mainly involved in interior decorating or sign writing."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Panel beating and smash repairs",50000,150000,150001,300000,300001,null,0.2,0.34,0.27,0.39,0.37,0.46,0.22,0.33,0.19,0.28999999999999998,0.23,0.3,0.05,7.0000000000000007E-2,0.03,0.05,0.01,0.02,0.1,0.16,0.08,0.12,0.04,7.0000000000000007E-2,0.5,0.71,0.62,0.79,0.79,0.9,0.38,0.6,0.46,0.62,0.54,0.63,null,null,null,null,null,null,"Cost of Sales/Turnover","Businesses in this industry provide motor vehicle smash repairs, panel beating, spray painting and restorations."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Pest control services",50000,150000,150001,400000,400001,null,0.08,0.14000000000000001,0.09,0.13,0.1,0.19,0.24,0.38,0.19,0.31,0.26,0.39,0.09,0.12,0.06,0.09,0.04,0.06,null,null,null,null,null,null,0.45,0.61,0.53,0.69,0.71,0.84,0.32,0.46,0.34,0.47,0.37,0.48,null,null,null,null,null,null,"Total Expenses/Turnover","Businesses in this industry provide inspection, eradication and prevention services in relation to rodents, cockroaches, termites, ants, weeds and other pests."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Pets and pet supply retailing",65000,250000,250001,750000,750001,null,0.45,0.57999999999999996,0.53,0.6,0.55000000000000004,0.63,0.15,0.24,0.11,0.17,0.13,0.16,0.03,0.06,0.01,0.02,0.01,0.01,0.1,0.15,0.08,0.12,0.06,0.09,0.74,0.85,0.85,0.91,0.89,0.94,0.64,0.8,0.71,0.79,0.71,0.78,null,null,null,null,null,null,"Cost of Sales/Turnover","Businesses in this industry sell household pets and pet supplies.  These benchmarks do not apply to livestock and other farming supplies."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Pharmacy",400000,1500000,1500001,3500000,3500001,null,0.6,0.64,0.61,0.64,0.62,0.65,0.09,0.14000000000000001,0.1,0.13,0.1,0.13,null,null,null,null,null,null,0.03,0.05,0.03,0.05,0.03,0.05,0.86,0.92,0.88,0.93,0.9,0.94,0.77,0.84,0.77,0.85,0.8,0.87,0.81,0.89,0.78,0.86,0.72,0.82,"Cost of Sales/Turnover","Businesses in this industry sell prescription medication, medical accessories and other health care products. Some businesses may also sell beauty and personal care products, confectionary and gift items.  These benchmarks do not apply to businesses that only provide labour and management services to pharmacies."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Physiotherapy services",75000,240000,240001,600000,600001,null,null,null,null,null,null,null,0.22,0.37,0.28999999999999998,0.42,0.39,0.49,0.03,0.05,0.01,0.02,0.01,0.01,0.1,0.17,0.08,0.12,0.06,0.09,0.38,0.57999999999999996,0.61,0.76,0.71,0.83,0.28000000000000003,0.47,0.3,0.45,0.28000000000000003,0.4,null,null,null,null,null,null,"Total Expenses/Turnover","Businesses in this industry assess the underlying cause of personal movement disorders, muscle and joint pains or injuries, and providing effective treatments or rehabilitation services to patients. Some business may also provide services such as pilates, yoga, massage and acupuncture.  Physiotherapy services may provide treatments at a clinic or offer home visits.  These benchmarks do not apply to chiropractic businesses that only provide pilates, yoga, massage and acupuncture services."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Picture framing retailing",65000,150000,150001,250000,250001,null,0.25,0.33,0.25,0.31,0.27,0.33,0.16,0.22,0.14000000000000001,0.2,0.18,0.25,0.03,0.05,0.02,0.03,0.02,0.02,0.14000000000000001,0.21,0.13,0.18,0.09,0.13,0.65,0.79,0.67,0.78,0.77,0.86,0.51,0.68,0.53,0.62,0.51,0.62,null,null,null,null,null,null,"Cost of Sales/Turnover","Businesses in this industry sell picture frames, framing materials, accessories, tools and other art products."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Pizza shops – takeaway",65000,150000,150001,600000,600001,null,0.34,0.4,0.35,0.41,0.32,0.36,0.15,0.21,0.14000000000000001,0.22,0.22,0.27,0.03,0.04,0.02,0.03,0.01,0.01,0.13,0.21,0.09,0.14000000000000001,0.05,0.08,0.77,0.85,0.79,0.86,0.88,0.93,0.59,0.75,0.56000000000000005,0.67,0.54,0.63,null,null,null,null,null,null,"Cost of Sales/Turnover","Businesses in this industry sell pizzas and other food."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Plastering and ceiling services",50000,300000,300001,1000000,1000001,null,0.14000000000000001,0.25,0.24,0.33,0.27,0.36,0.24,0.36,0.32,0.44,0.33,0.47,0.06,0.1,0.02,0.04,0.01,0.02,null,null,null,null,null,null,0.39,0.59,0.74,0.85,0.86,0.93,0.32,0.49,0.49,0.68,0.59,0.76,null,null,null,null,null,null,"Total Expenses/Turnover","Businesses in this industry install plasterboard sheets, cornices and solid (or wet) plastering.  These benchmarks do not apply to cement renderers."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Plumbing services",50000,150000,150001,600000,600001,null,0.25,0.35,0.3,0.38,0.32,0.41,0.18,0.3,0.16,0.25,0.23,0.32,7.0000000000000007E-2,0.1,0.04,7.0000000000000007E-2,0.03,0.04,null,null,null,null,null,null,0.51,0.66,0.64,0.76,0.78,0.88,0.42,0.56999999999999995,0.48,0.6,0.51,0.62,null,null,null,null,null,null,"Total Expenses/Turnover","Businesses in this industry install, maintain and repair pipe fittings, hot water systems, gas fittings, plumbing, drainage and sewerage systems."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Printing",65000,200000,200001,500000,500001,null,0.28000000000000003,0.42,0.28999999999999998,0.41,0.33,0.45,0.19,0.3,0.18,0.28000000000000003,0.21,0.28999999999999998,0.04,0.06,0.02,0.03,0.01,0.02,7.0000000000000007E-2,0.12,0.06,0.09,0.04,0.06,0.68,0.82,0.75,0.86,0.83,0.91,0.53,0.69,0.53,0.65,0.53,0.63,null,null,null,null,null,null,"Cost of Sales/Turnover","Businesses in this industry provide general and commercial printing. Activities include printing books, magazines, newspapers, cards, stationery, advertising materials, labels (including the labels on packaging materials).  These benchmarks do not apply to businesses mainly providing printing support services."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Printing support services",65000,300000,300001,900000,900001,null,0.28000000000000003,0.45,0.31,0.44,0.35,0.53,0.18,0.3,0.17,0.28999999999999998,0.19,0.3,0.03,0.06,0.02,0.03,0.01,0.02,0.08,0.13,0.06,0.09,0.03,0.05,0.65,0.8,0.77,0.88,0.84,0.92,0.51,0.68,0.54,0.67,0.52,0.66,null,null,null,null,null,null,"Cost of Sales/Turnover","Businesses in this industry provide graphic design, typesetting, pre-press, binding and finishing, and distributing printed products. Some businesses may also have printing facilities that allow them to complete the entire print task.  These benchmarks do not apply to businesses that only provide printing services."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Pubs, taverns and bars",100000,750000,750001,2500000,2500001,null,0.42,0.52,0.36,0.46,0.32,0.47,0.14000000000000001,0.22,0.19,0.25,0.17,0.23,null,null,null,null,null,null,0.08,0.13,7.0000000000000007E-2,0.1,0.06,0.09,0.84,0.92,0.89,0.95,0.88,0.94,0.66,0.79,0.59,0.7,0.54,0.67,null,null,null,null,null,null,"Cost of Sales/Turnover","Businesses in this industry sell alcoholic beverages for consumption on the premises. These businesses may also offer meals, entertainment, gaming facilities and accommodation; operate a retail liquor outlet service; or have a table service restaurant operating from their premises."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Restaurants",65000,500000,500001,2000000,2000001,null,0.31,0.37,0.32,0.37,0.3,0.36,0.17,0.26,0.23,0.31,0.27,0.32,null,null,null,null,null,null,0.13,0.2,0.09,0.14000000000000001,7.0000000000000007E-2,0.1,0.8,0.89,0.86,0.93,0.89,0.94,0.56000000000000005,0.68,0.52,0.62,0.5,0.59,null,null,null,null,null,null,"Cost of Sales/Turnover","Businesses in this industry sell food and drink, generally for consumption on the premises."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Road freight transport services",50000,200000,200001,600000,600001,null,null,null,null,null,null,null,0.23,0.36,0.17,0.28000000000000003,0.21,0.33,0.14000000000000001,0.28999999999999998,0.1,0.32,0.04,0.27,null,null,null,null,null,null,0.55000000000000004,0.73,0.69,0.83,0.84,0.93,0.39,0.55000000000000004,0.46,0.62,0.52,0.67,null,null,null,null,null,null,"Total Expenses/Turnover","Businesses in this industry are involved in shipping freight by road."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Roofing services, including roof tiling, guttering and metal roofing",50000,325000,325001,900000,900001,null,0.16,0.33,0.28000000000000003,0.45,0.41,0.51,0.22,0.34,0.22,0.34,0.22,0.32,0.06,0.1,0.03,0.05,0.02,0.03,null,null,null,null,null,null,0.48,0.66,0.74,0.85,0.85,0.92,0.36,0.56000000000000005,0.47,0.63,0.62,0.74,null,null,null,null,null,null,"Total Expenses/Turnover","Businesses in this industry install roofing materials such as tiles, slate and metal. Some businesses may also repair and restore roofing and guttering, and offer plumbing services."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Sports, camping and fishing retailing",65000,250000,250001,750000,750001,null,0.51,0.64,0.55000000000000004,0.64,0.59,0.65,0.14000000000000001,0.21,0.1,0.16,0.1,0.15,0.03,0.05,0.01,0.02,0.01,0.01,7.0000000000000007E-2,0.12,0.06,0.09,0.04,7.0000000000000007E-2,0.77,0.88,0.83,0.91,0.88,0.93,0.62,0.79,0.68,0.79,0.72,0.79,null,null,null,null,null,null,"Cost of Sales/Turnover","Businesses in this industry sell sporting, camping and fishing products, including clothing, footwear, fishing tackle and camping equipment."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Sports and physical recreation instruction",50000,150000,150001,600000,600001,null,7.0000000000000007E-2,0.16,7.0000000000000007E-2,0.17,0.04,0.22,0.23,0.34,0.23,0.35,0.24,0.37,0.05,0.08,0.02,0.04,0.01,0.02,0.12,0.22,0.09,0.17,0.06,0.13,0.46,0.66,0.65,0.8,0.79,0.88,null,null,null,null,null,null,null,null,null,null,null,null,"Total Expenses/Turnover","Businesses in this industry coach and instruct a variety of sports and physical recreation activities. These activities can be carried out as a group or on an individual basis.  These benchmarks do not apply to businesses that only sell sporting equipment."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Stationery goods retailing",65000,250000,250001,750000,750001,null,0.42,0.56999999999999995,0.5,0.62,0.57999999999999996,0.63,0.15,0.2,0.1,0.16,0.13,0.18,0.03,0.04,0.01,0.02,0.01,0.02,0.09,0.16,0.06,0.1,0.04,0.06,0.77,0.87,0.84,0.9,0.88,0.93,0.64,0.78,0.7,0.78,0.7,0.77,null,null,null,null,null,null,"Cost of Sales/Turnover","Businesses in this industry sell stationery and office supplies, including office furniture, office technology, printing consumables and art supplies.  These benchmarks do not apply to newsagencies and book retailers."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Takeaway food services",65000,200000,200001,600000,600001,null,0.34,0.41,0.36,0.44,0.34,0.41,0.14000000000000001,0.21,0.13,0.21,0.19,0.25,0.02,0.03,0.01,0.02,0.01,0.01,0.15,0.23,0.11,0.19,0.08,0.14000000000000001,0.76,0.85,0.81,0.9,0.88,0.94,0.64,0.75,0.62,0.71,0.59,0.68,null,null,null,null,null,null,"Cost of Sales/Turnover","Businesses in this industry prepare and sell takeaway food and drink for consumption away from the premises.  These benchmarks do not apply to restaurants."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Tiling services – floor and wall",50000,150000,150001,600000,600001,null,0.14000000000000001,0.21,0.15,0.22,0.2,0.32,0.22,0.33,0.25,0.4,0.25,0.44,7.0000000000000007E-2,0.11,0.04,0.06,0.02,0.03,null,null,null,null,null,null,0.39,0.54,0.56000000000000005,0.71,0.77,0.87,0.3,0.45,0.35,0.54,0.5,0.67,null,null,null,null,null,null,"Total Expenses/Turnover","Businesses in this industry lay floor and wall tiles on internal and external surfaces. Services may also include laying ceramic, clay, slate, marble and glass tiles. Some businesses may also offer floor sanding services."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Timber floor sanding",50000,100000,100001,200000,200001,null,0.22,0.28999999999999998,0.2,0.27,0.25,0.36,0.24,0.28000000000000003,0.15,0.25,0.19,0.31,0.08,0.11,0.06,0.08,0.04,0.06,null,null,null,null,null,null,0.51,0.62,0.52,0.65,0.67,0.82,0.42,0.56000000000000005,0.42,0.53,0.47,0.62,null,null,null,null,null,null,"Total Expenses/Turnover","Businesses in this industry sand and polish timber floors. Activities may include repairing sub-floors and damaged floors, replacing floor boards, scratch removal, staining and liming floors."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Tobacco retailing",100000,700000,700001,1500000,1500001,null,0.81,0.87,0.88,0.91,0.91,0.94,0.05,0.06,0.03,0.04,0.02,0.03,null,null,null,null,null,null,0.04,0.06,0.02,0.04,0.01,0.02,0.9,0.94,0.95,0.97,0.96,0.98,0.82,0.91,0.91,0.95,0.93,0.96,null,null,null,null,null,null,"Cost of Sales/Turnover","Businesses in this industry sell cigarettes, tobacco and other smoking related products. Some business may also sell gifts, drinks, phone cards, magazines or other goods."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Towing services",50000,200000,200001,500000,500001,null,null,null,null,null,null,null,0.21,0.28000000000000003,0.17,0.28999999999999998,0.25,0.36,0.17,0.31,0.15,0.26,0.13,0.24,0.05,0.1,0.04,7.0000000000000007E-2,0.03,0.05,0.6,0.75,0.7,0.84,0.84,0.92,0.47,0.61,0.46,0.64,0.5,0.61,null,null,null,null,null,null,"Total Expenses/Turnover","Businesses in this industry tow motor vehicles."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Toy and game retailing",65000,150000,150001,550000,550001,null,0.49,0.62,0.55000000000000004,0.62,0.56999999999999995,0.63,0.16,0.18,0.1,0.14000000000000001,0.1,0.15,0.03,0.05,0.01,0.02,0.01,0.01,0.09,0.15,0.08,0.13,0.06,0.1,0.78,0.89,0.84,0.9,0.88,0.94,0.65,0.79,0.71,0.81,0.72,0.8,null,null,null,null,null,null,"Cost of Sales/Turnover","Businesses in this industry sell toys, games and hobby materials to various age groups.  These benchmarks do not apply to sporting and outdoor retailers."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Tutoring and coaching",50000,300000,300001,800000,800001,null,null,null,null,null,null,null,0.24,0.4,0.24,0.41,0.25,0.4,0.04,7.0000000000000007E-2,0.01,0.03,0,0.01,0.08,0.16,0.06,0.1,0.04,0.09,0.39,0.68,0.65,0.83,0.77,0.9,0.31,0.54,0.37,0.57999999999999996,0.43,0.61,null,null,null,null,null,null,"Total Expenses/Turnover","Businesses in this industry provide students and others with additional education services. Services may include exam preparation, teaching and revision of a school syllabus, and additional teaching assistance for students."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Tyre retailing",65000,1000000,1000001,2500000,2500001,null,0.59,0.68,0.61,0.66,0.64,0.69,0.1,0.15,0.11,0.15,0.11,0.14000000000000001,0.01,0.02,0.01,0.03,0.01,0.01,0.04,7.0000000000000007E-2,0.03,0.05,0.02,0.04,0.85,0.91,0.91,0.95,0.91,0.95,0.73,0.82,0.73,0.78,0.75,0.79,null,null,null,null,null,null,"Cost of Sales/Turnover","Businesses in this industry supply, fit and repair motor vehicle tyres. Other services may include repairing brakes and suspensions, replacing motor vehicle batteries and other mechanical repairs.  These benchmarks do not apply to general motor mechanics or motor vehicle parts retailers."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Veterinary services",100000,300000,300001,800000,800001,null,0.22,0.28999999999999998,0.25,0.3,0.24,0.28000000000000003,0.17,0.3,0.2,0.27,0.24,0.31,0.03,0.05,0.01,0.03,0.01,0.01,0.06,0.09,0.05,0.08,0.04,0.06,0.57999999999999996,0.78,0.71,0.83,0.76,0.85,0.39,0.55000000000000004,0.44,0.53,0.42,0.49,null,null,null,null,null,null,"Cost of Sales/Turnover","Businesses in this industry provide treatment for sick or injured animals. Some businesses may also sell medication and pet products."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Video and other electronic media rental and hiring",65000,200000,200001,500000,500001,null,0.24,0.34,0.26,0.34,0.23,0.32,0.18,0.27,0.18,0.26,0.18,0.26,0.03,0.05,0.01,0.02,0.01,0.01,0.16,0.24,0.15,0.21,0.12,0.17,0.75,0.87,0.83,0.91,0.89,0.94,0.57999999999999996,0.73,0.62,0.74,0.59,0.68,null,null,null,null,null,null,"Cost of Sales/Turnover","Businesses in this industry hire and sell pre-recorded videos and DVDs for personal use. Activities may also include the hire of electronic games and sale of general merchandise, including some food and drinks."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Watch and jewellery retailing",65000,250000,250001,750000,750001,null,0.32,0.44,0.39,0.47,0.45,0.53,0.13,0.21,0.14000000000000001,0.22,0.13,0.19,null,null,null,null,null,null,0.12,0.21,0.09,0.16,7.0000000000000007E-2,0.12,0.72,0.82,0.81,0.89,0.85,0.92,0.6,0.73,0.61,0.71,0.65,0.75,null,null,null,null,null,null,"Cost of Sales/Turnover","Businesses in this industry sell watches and jewellery. Some businesses may also provide repair and valuation services or sell giftware."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1,null,1]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1,null,1]