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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) 