CA ANZ has collaborated with the University of Melbourne and the University of Queensland to release the sixth annual set of benchmarking reports for Australia and New Zealand.

These jurisdiction-specific reports provide benchmarks for various financial metrics for ASX and NZX listed entities, compared to global counterparts. These benchmarks are categorised into high, normal, and low values, based on data from two benchmark periods – 2017 to 2024 and 2025. The report includes benchmarks for each Global Industry Classification Standards (GICS) sector, and for Australia, these are further divided into four size categories – large, medium, small, and micro – within each GICS sector.

The Australian report also includes insights into the profitability of ASX listed entities, the frequency and magnitude of impairment, trends and benchmarks for audit fees, and the shrinking ASX. These insights sit alongside the financial reporting benchmarks and are intended to help preparers, directors, auditors and other users better understand sector-level trends and how listed entities compare with peers.

Members could potentially use the benchmarks to:

• Compare an entity’s overall competitiveness, efficiency, and productivity
• Identify areas that need improvement in the business
• Assess the integrity of financial reporting by comparing key estimates against industry peers
• Analyse past performance risk, capital structure and investment decisions
• Assist in organising plans, budgets, forecasting and valuations
• Discover how companies in Australia and New Zealand stack up against businesses worldwide.

Please note that these benchmarks are only intended to offer general information and should not be considered a substitute for professional advice based on your specific circumstances. We cannot guarantee the accuracy or completeness of the information contained in these reports, and any use or reliance on them is solely at your own risk.