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Cost Price (C.P.): Cost price is the price at
which article is purchased. Loss or gain is
reckoned on the cost price.
Selling Price (S.P.): Selling price is the price at
which article is sold.
Profit = S.P – C.P
Loss = C.P – S.P
Commission : Commission is the incentive
given by the parent or manufacturing
company to the retailer based on the basis of
sales of product.
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Margin: Normally, used in % terms only. This
is the profit as a percentage of SP
Marked Price: This is the price of the product
as displayed on the label.
Discount: This is the reduction given on a the
marked price before selling it to a customer.
Mark Up: This is the increment on the cost
price before being sold to a customer.
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Profit percentage = (Profit/CP)*100
= ((SP/CP)-1)*100
Loss percentage = (Loss/CP)*100
= (1-(SP/CP))*100
S.P = ((100 + profit percentage)/100)* C.P
S.P = ((100 - loss percentage)/100)* C.P
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If marked price be M.P and discount
percentage be d, then
S.P. = M.P *(100-d)/100
M.P. – Discount = S.P
S.P – Profit = C.P
If 2 items are sold, each at Rs X, one at a
gain of P % and other at a loss of P%, then
the overall loss percentage = (P²/100)%
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Type 1#
If A sells to B at a profit of x%; B sells to C at a
profit of y% and C pays Rs P for it. Find the
cost of A.
Example: A sells a cycle to B at a profit of
10%; B sells to C at a profit of 20% and C pays
Rs 264 for it. What did A pay for it?
Type 2#
 If the cost of A articles is equal to the selling
price of B articles, find the profit percentage.
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Example: The C.P of 10 articles is equal to S.P
of 9 articles. Find the profit percentage.
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Type 3#
The cost price of two articles is same. If one
is sold at a x% profit and the other at a loss of
X%, find the profit or loss percentage.
Example: Amit buys 2 cows for Rs 200 each.
He sells one at a profit 10% and other at a
loss of 10%. Find his profit or loss
percentage.
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Type 4#
Find the single percent discount equal to 2
successive discounts of x% and y%
What single rate of discount is equal to 2
successive discounts of 10% and 15%??
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Type 5#
If 2 items are sold, each at Rs X, one at a gain
of P % and other at a loss of P%, then the
overall loss percentage:
Example: Amit sells 2 cows for Rs 200 each.
On one he gets a profit of 10%, while losing
10% on the other. What is his overall profit or
loss percentage??
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Type 6#
If x% discount on an article is given on cash
payment, find the percentage that should be
marked above the cost price so as to make a
profit of y%
Example: A dealer allows a discount of 7% for
cash payment. How much percentage above
the cost price should he mark up his goods to
make a profit of 10%.
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Type 7#
If a dealer sells goods at cost price but uses a
false weight for the kg weight, find his gain
percentage.
Example: A dishonest dealer professes to sell
his goods at cost price, but he uses a weight
of 960 g for 1 kg. Find his profit percentage.