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- Gain = (S.P.) – (C.P.)
- Loss = (C.P.) – (S.P.)
- Loss or gain is always reckoned on C.P.
- Gain Percentage: (Gain %)
Gain % = |
 |
Gain x 100 |
 |
C.P. |
- Loss Percentage: (Loss %)
Loss % = |
 |
Loss x 100 |
 |
C.P. |
- Selling Price: (S.P.)
SP = |
 |
(100 + Gain %) |
x C.P |
 |
100 |
- Selling Price: (S.P.)
SP = |
 |
(100 – Loss %) |
x C.P. |
 |
100 |
- Cost Price: (C.P.)
C.P. = |
 |
100 |
x S.P. |
 |
(100 + Gain %) |
- Cost Price: (C.P.)
C.P. = |
 |
100 |
x S.P. |
 |
(100 – Loss %) |
- If an article is sold at a gain of say 30%, then S.P. = 130% of C.P.
- If an article is sold at a loss of say, 30% then S.P. = 70% of C.P.
- When a person sells two similar items, one at a gain of say x%, and the other at a loss of x%, then the seller always incurs a loss given by:
Loss % = |
 |
Common Loss and Gain % |
 |
2 |
= |
 |
x |
 |
2 |
. |
10 |
10 |
- If a trader professes to sell his goods at cost price, but uses false weights, then
Gain % = |
 |
Error |
x 100 |
%. |
(True Value) – (Error) |