Profit & Loss - Practice Sheet

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 Profit & Loss - Practice Sheet
₹ percent. From that money she
₹ purchased another item and sold it
for a gain of 5 percent. What was her
overall gain/loss?
(a) Loss of Rs. 36
The profit earned after selling an
(b) Profit of Rs. 24
article for Rs. 1,516 is the same as
(c) Loss of Rs. 54
loss incurred after selling the article
(d) None of these
for Rs. 1,112. What is the cost price
of the article?
(a) 1,314 (b) 1,134 %
(c) 1,414 (d) 1,434 ₹ %

₹ An article was sold for Rs. 5220 at a

₹ loss of 42% of the cost price. What
will be the selling price of the article
for a profit of 42%?
Meenal purchased a car for Rs.
2,50,000 and sold it for Rs. 3,48,000. (a) ₹ (b) ₹
What is the per cent profit she made (c) ₹ (d) None of these
on the car?
(a) 38.4 (b) 39.2% A ₹
(c) 38.4% (d) None of these
%
₹ A,
%

A bought a certain quantity of

organges at a total cost of Rs. 1200.
Rehaan purchased a bike for Rs. He sold 1/3rd of those oranges at 20%
54,000. He sold it at a loss of 8 per loss. If A earns an overall profit of
cent. With that money he again 10%, at what percent profit did A sell
purchased another bike and sold it at the rest of the oranges?
a profit of 10 per cent. What is his (a) 16% (b) 15%
overall loss/profit? (c) 22% (d) 25%
(a) Loss of Rs. 657
(b) Profit of Rs. 567
(c) Loss of Rs. 648 %
(d) Profit of Rs. 648 %

₹ %
%

A trader has 400 kg of rice. He sells

a part of it at a profit of 36% and
Seema purchased an item for Rs. remaining part at a loss of 24%. He
9,600 and sold it for a loss of 5 overall loses 12% in the whole

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 Profit & Loss - Practice Sheet
transaction. Find the quantity of rice
sold at 24% loss.
(a) 320 kg (b) 330 kg ₹
(c) 300 kg (d) 350 kg.

₹
₹ A watch is sold at a profit of 20%. If
both the cost price and the selling
price of the watch are decreased by
A trader sells 145 metre of cloth for Rs. 100, the profit would be 5% more.
Rs. 12,325 at the profit of Rs. 10 per Original cost price of the watch is -
metre of cloth. What is the cost price (a) ₹ 450 (b) ₹ 500
of metre of cloth? (c) ₹ 550 (d) ₹ 600
(a) ₹ 65 (b) ₹ 75
(c) ₹ 95 (d) ₹ 85
%
₹ ₹
₹ %

The profit earned after selling an An orange vendor makes a profit of

article for Rs. 878 is the same as loss 20% by selling oranges at a certain
incureed after selling the article for price. If he charges Rs. 1.2 higher per
Rs. 636. What is the cost price of the orange he would gain 40% Find the
article? original price at which he sold an
(a) ₹ 797 (b) ₹ 787 orange.
(c) ₹ 767 (d) ₹ 757 (a) ₹ 5 (b) ₹ 4.8
(c) ₹ 6 (d) ₹ None of these
A B
₹ %
A % %
B % ₹
%
B %
A man sells an articles at 5% profit.
If he had bought it at 5% less and
Ram has two articles A and B. The sold it for Rs. 1 less, he would have
total cost of both articles is Rs. 8000. gained 10%. The cost price of the
Ram sells article A at the profit of article is -
20% and article B at a loss of 12%. (a) ₹ 200 (b) ₹ 150
There is neither profit nor loss in the (c) ₹ 250 (d) ₹ 240
whole transaction. At what price (e) None of these
should the article B b e sold to gain
25%? TV 8%
(a) ₹ 6250 (b) ₹ 6350 ₹ %
(c) ₹ 3750 (d) ₹ 3850

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 Profit & Loss - Practice Sheet
%
₹
%
A Shopkeeper sold a TV set for Rs.
17,940, with a discount of 8% and A machine is sold at a profit of 10%.
gained 19.6%. If no discount is Had it been sold for Rs. 40 less, there
allowed, then what will be his gain would have been a loss of 10%. What
percent? was the cost price?
(a) 25% (b) 26.4% (a) ₹ 175 (b) ₹ 200
(c) 24.8% (d) 30 % (c) ₹ 225 (d) ₹ 250

33 m
11 m
%
By selling 33 metres of cloths, a
shopkeeper gains the price of 11
metres of cloth. His gain percent Sita buys a fridge at 15/16 of its
percent is - original value and sells it for 10%
(a) 7% (b) 50% more than its value. Then the gain
(c) 20% (d) 22% percent is -
(a) 15.55 (b) 11.67
(c) 16.67 (d) None of these
₹
% ₹ 100
% 10%
35%
Two mother cars were sold for Rs. ₹ 20
9,900, each gaining or on one and
losing 10% on other. Find the gain or The market price of an article is Rs.
loss percent in the whole transaction 100. If it is sold at a discount of 10%,
is - a profit of 35% is made. How much
(a) Neither gain nor loss loss or profit will be made if it is sold
(b) 1% profit for Rs. 20 less than the market price?
𝟏𝟎𝟎
(c) 𝟗𝟗 % profit (a) 5% loss (b) 8% gain
(d) 1% loss (c) 5% gain (d) None of these

₹
% %
% %
₹
There would be 10% loss if a toy
were sold at Rs. 10.80 per piece. At A sweet seller sells ¾ part of sweets
what should it be sold to earn a profit at a profit of 10% and remaining at a
of 20%? loss of 5%. If the total profit is Rs.
(a) ₹ 12 (b) ₹ 1296 1500, then what is the total cost price
(c) ₹ 14.40 (d) Can’t be determined of sweets?
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 Profit & Loss - Practice Sheet
(a) ₹ 36,500 (b) ₹ 37,000 all. The number of eggs he bought
(c) ₹ 37,500 (d) None of these was -
(a) 210 (b) 200
A 10% B (c) 195 (d) 190
C %
D %
D % 64% %
E E
₹ A
The cost price of an article is 64% of
A sells his house to B at a profit of the marked price. The gain
10% who in turn sells to C at a profit percentage after allo0wing a
of 15% who in turn sells it to D at a discount of 12% on the marked price
profit of 25% and D sells it to E at is -
35% profit. If cost price of E’s house (a) 37.5% (b) 48%
is Rs. 35,00,000, what is the (c) 50.5% (d) 52%
approximate cost price of A’s
house? ₹
(a) ₹ 15,40,000 (b) ₹ 15,10,000 ₹
(c) ₹ 15,00,000 (d) ₹ 16,40,000 ₹

A man bought oranges at the rate of

50% 8 for Rs. 34 and sold them at the rate
600% of 12 for Rs. 57. How many oranges
% should be sold to earn a net profit of
Rs. 45?
(a) 70 (b) 75
(c) 80 (d) 90
When a bicycle manufacture
reduced its selling price by 50%, the
₹
number of bicycles sold radically
increased by 600%. Initially the %
manufacturer was getting only 140% %
profit. What is the percentage
increase of his profit?
(a) 10% (b) 14%
(c) 0 (d) Can’t be determined A person bought two tables for Rs.
2200. He sells one at 5% loss and the
₹ other at 6% profit and thus on the
₹ whole he neither gains nor loses.
Find the cost price of each table.
₹ (a) ₹ 1500, ₹ 700, (b) ₹ 2000, ₹ 200
(c) ₹ 1200, ₹ 1000 (d) None of these
A man purchased some eggs at the
rate of 3 for Rs. 5 and sold them at 5 %
for Rs. 12. Thus he gained Rs. 143 in %

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 Profit & Loss - Practice Sheet
₹

Two-thirds of a consignment was % %

sold at a profit of 5% and the
remainder at a loss of 2%. If the total At what percentage above the cost
profit was Rs. 400, the value of the price must an article on marked so
consignment was- as to gain 33% after allowing a
(a) ₹ 15000 (b) ₹ 12000 customer a discount of 5%?
(c) ₹ 10000 (d) ₹ 20000 (a) 48% (b) 43%
(c) 40% (d) 38%

% ₹
% ₹

A Shopkeeper marks the prices of If purchased 11 books for Rs. 10 and

his goods at 25% higher than the sold all books at the rate of 10 books
original price. After that, he allows a for Rs. 11. the profit percent is -
discount of 12%. What profit or loss (a) 10% (b) 11%
did he get? (c) 21% (d) 100%
(a) 15% profit (b) 10% profit
(c) 10% loss (d) 15% loss
₹
₹ ₹

% % ₹

A Shopkeeper sells two radios at Rs. %

1540 each. On one he gains 12% and
on the other he loses 12%. What was
the net result of % profit or loss in
both the radios? The cost of setting up the type of a
(a) 165 Profit magazine is Rs. 1000. the cost of
(b) Loss of Rs. 165 running the printing machine is Rs.
(c) Loss of Rs. 45 120 per 100 copies. The cost of
(d) Gain of Rs. 45 paper, ink and so on is 60 paise per
copy. The magazines are sold at Rs.
2.75 each. 900 copies are printed, but
%
only 784 copies are sold. What is the
₹ sum to be obtained from
% advertisements to give a profit of
10% on the cost?
A machine is sold at a profit of 10%. (a) ₹ 730 (b) ₹ 720
Had it been sold for Rs. 80 less, there (c) ₹ 726 (d) ₹ 636
would have been a loss of 10%. The
cost price of the machine is -
(a) ₹ 350 (b) ₹ 400 ₹
(c) ₹ 450 (d) ₹ 520
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 Profit & Loss - Practice Sheet
for 2 rupees. What is his percentage
profit or loss?
(a) 1.23% loss
(b) 6.66% profit
(c) 8.888% profit
Subhashinki goes to a shop to
(d) No profit no loss
purchases a doll priced at Rs. 400.
She is offered 4 discount options
(given below) by the shop keeper. ₹
Which of these options should she
opt for to gain maxi mum advantage
of the discount offered?
(a) Single discount of 30%
(b) 2 suceessive discounts of 15% Uday bought 100 kg of rice for Rs.
each 1100 and sold it at a loss of as much
(c) 2 suceessive discounts of 20% money as he received for 20 kg rice.
and 10% At what price did he sell the rice?
(d) 2 successive discounts of 20% (a) ₹ 9 per kg
and 12% (b) ₹ 9.1666 per kg
(c) ₹ 9.5 per kg
(d) ₹ 10.33 per kg
%
%

₹ %
A dishonest dealer marks up the
price of his goods by 20% and gives
a discount of 10% to the customer. A shopkeeper calculates percentage
He also uses a 900 gram weight profit on the buying price and
instead of a 1 kg. Weight. Find his another on the selling price. What
percentage profit due to these will be their difference in profits if
manoeuvres. both claim a profit of 20% on goods
(a) 8% (b) 12% sold for Rs. 3000?
(c) 20% (d) 16% (a) ₹ 200 (b) ₹ 100
(c) ₹ 400 (d) ₹ 150

20%

₹ 10%
10%

Cheap and Best, a kirana shops, A merchant makes a profit of 20% by

bought some apples at 4 per rupee selling an article. What would the
and an equal number at 5 per rupee. percentage change have been in the
He then sold the entire quantity at 9 profit percent had he paid 10% less

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 Profit & Loss - Practice Sheet
for it and the customer paid 10% 30%
more for it? ₹ 4.8
(a) 120% (b) 125%
(c) 133.33% (d) 150% A book was sold for a certain sum
and there was a loss of 20%. Had it
been sold for Rs. 12 more, there
would have been a gain of 30%. What
10% 20% would be the profit if the book were
sold for Rs. 4.8 more than what it
was sold for?
(a) No profit no loss (b) 20%
(c) 10% (d) 25%
A dishonest shopkeeper, at the time
of selling and purchasing, weights
10% lesds and 20% more per kg ₹
respectively. Find the percentage
profit earned by the treachery.
(Assuming the sells at Cost Price)
(a) 30% (b) 20%
(c) 25% (d) 33.33%
40%

30% A rickshaw dealer buys 30 rickshaws

for Rs. 4725. Of these, 8 are four-
6% seaters and the rest are two-seaters.
24% What price must he sell the four
seaters wo that if he sells the two-
seaters at 3/4th of this price, he
makes a profit of 40% on his outlay?
(a) ₹ 180 (b) ₹ 270
(c) ₹ 360 (d) ₹ 450

A dealer marks articles at a price that ₹

gives him a profit of 30%. 6% of the
₹
consignment of goods was lost in a
fire in his premises, 24% was spoiled
and had to be sold at half the cost %
price. If the remainder was sold at
the marked price, what percentage
profit or loss did the dealer make on The profit earned when an article is
that consignment? sold for Rs. 800 is 20 times the loss
(a) 2% (b) 2.5% incurred when it is sold for Rs. 275.
(c) 3% (d) 6.2% At what price should the article be
sold if it is desired to make a profit of
25%.
20% (a) ₹ 300 (b) ₹ 350
₹ (c) ₹ 375 (d) ₹ 400

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 Profit & Loss - Practice Sheet
(a) Loss of Rs. 2 (b) Profit of Rs. 2
% 10% (c) Loss of Rs. 7 (d) Profit of Rs. 7

₹
The market price of an article is 10%
more than its cost price. A discount ₹
of 10% is given on the marked price.
In this kind of sale, the seller bears.
(a) No profit no loss The profit obtained by selling an
(b) Loss of 5% article for Rs. 70 is the same as the
(c) Gain of 1% loss obtained by selling it for Rs. 50
(d) Loss of 1% find the profit/loss percentage.
𝟐
(a) 10% (b) 16 %
𝟑
𝟐
₹ % (c) 20% (d) 22𝟑%
10%

A person sells two machines at Rs.

396 each. On one he gains 10% and
on the other he loses 10%. His profit
or loss in the whole transaction is -
(a) No Profit No loss
(b) Loss of 1% If the selling price of an article is
(c) Profit of 1% doubted, then its loss percent is
(d) Profit of 8% converted into equal profit percent.
The loss percent on the article is -
𝟐
(a) 26𝟑% (b) 33%
𝟏
(c) 33𝟑 (d) 34%

Cost price of 15 table is equal to %

selling price of 20 table, then find the
loss percent.
(a) 20% (b) 30%
(c) 25% (d) 37.5%
%
₹
₹ A man old some article at 10% profit.
He used all his earning (earned as
selling price) to repurchase the
₹ article. This time he sold it at 10%
loss. In this whole transaction his
profit or loss is-
Nikita bought 30 kgs of rice at Rs. (a) loss of 1%
9.50 per kg anjd 40 kgs of rice at Rs. (b) profit of 1%
8.50 per kg. He mixed them together (c) No Profit No loss
and sold it at Rs. 8.90 per kg. What is (d) loss of 2%
the loss/profit ?

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 Profit & Loss - Practice Sheet
₹ A fruit seller purchases banana at 5
₹ per rupees and sells them at 4 per
rupees what does his gain or loss
percent.
₹ 𝟏
(a) 12 % Profit (b) 25% Loss
𝟐
𝟏
(c) 25% Profit (d) 12𝟐% Loss
A man purchases certain no. of
marble at 25. a rupee and same no.
at 20. a rupee. He mixed them
₹
together and sells them at 25 a
rupee. What does he gain or loss in
this transaction.
(a) 2% Loss (b) 4% Loss
(c) 2% Profit (d) 4% Profit
A book seller bought 200 text books
for Rs. 12000. He wanted to sell them
10% at a profit so that he got 20 books
free. At what profit percent should he
sell them?
20%
(a) 10 (b) 11%
(c) 11.5 (d) 12

A salesman promise to sell his

goods at 10% discount, But he
20%
marked all his products 20% above
the cost price. Find his profit
percent-
(a) 6% (b) 8% 20% 40%
(c) 10% (d) 12%

A trader marks his goods 20% above

65% the cost price. He sold half of them
at the marked price, one fourth at the
20% 25% discount of 20% and remaining at the
discount of 40%. His profit percent
is:
By goind through three seller price (a) 2% (b) 4.5%
of ornaments increase by 65%. If (c) 13.5% (d) 15%
profit of the first and second seller is
respectively 20% and 25%, find the
profit of third seller - ₹
(a) 20% (b) 15% 10% 15%
(c) 10% (d) 5% ₹
28
₹ 800

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 Profit & Loss - Practice Sheet
A shopkeeper purchased a chair (a) 9% Profit
marked at Rs. 800 at two successive (b) 9% Loss
discounts of 10% and 15%. He spent (c) 11% Profit
Rs. 28 on its transportation and sold (d) No Profit No Loss
the chair for Rs. 800. What is his
profit percentage? 80%
(a) 40% (b) 30% 10%
(c) 25% (d) 14%

By selling an article at 80% of its

25% marked price, a merchant makes a
loss of 10% What % profit will the
16% merchants make if the article is sold
at its marked price?
A tradesman fix his M.R.P. so as it (a) 18.4 (b) 20
includes 25% profit. He offered a (c) 12.5 (d) 15
discount of 16% on M.R.P. His net
profit is - ₹
(a) 5% (b) 9% 300 12%
(c) 16% (d) 25% 10%

%
80% Marked price of an electric iron is Rs.
300, shopkeeper gives discount of
12% and gains 10%. If there is no
When the price of an article was discount what’s the profit percent?
reduced by 20% its sale increased by (a) 20 (b) 25
80%. What was the net effect on the (c) 27 (d) 30
sale?
(a) 44% increase (b) 45% increase
(c) 66% increase (d) 75% increase 40%
420

₹ A fruit seller had some apples. He

30% sells 40% apples and still had 420
30% apples. How many apples he had
originally?
(a) 500 Apples (b) 600 Apples
A television and a washing machine (c) 672 Apples (d) 700 Apples
were bought for Rs. 12500 each, if
the television was sold at a gain of 𝟒
₹
30% and the washing machine at the 𝟓
𝟑
loss of 30% then the entire
𝟕
transaction resulted in -

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 Profit & Loss - Practice Sheet
If price of 4/5 of the property is Rs.
16800, then price of 3/7 of the ₹12,000
property is -
(a) ₹ 9000 (b) ₹ 900 20%
(c) ₹ 72000 (d) ₹ 21000
20%
10 ₹ 405
Television and fridge both sold for
10% Rs. 12,000 each. On fridge. he made
a gain of 20% and on the television a
loss of 20%. Find his overall gain or
A trader bought 10 kg apples for Rs. loss -
405, out of which 1 kg of apples (a) No Profit No loss
found to be rotten. If he wishes to (b) Loss of ₹
make a profit of 10%, at what rate (c) Profit of ₹
should he sell the remaining apples (d) Loss of ₹
per kg.
(a) ₹ 45 (b) ₹ 49.50
(c) ₹ 50 (d) ₹ 51 20%
₹ 100 4
2.5%

₹ 12.50 A reduction of 20% percent in the

price of salt enables a customer to
buy 4 kg more for rupees 100. The
An agent gets a commission of 2.5%
reduced price per kg of salt is:
on the sales of cloth. If on a certain
(a) ₹ 4 (b) ₹ 5
day, he gets Rs. 12.50 as
(c) ₹ 6.25 (d) ₹ 6.50
commission, the cloth sold through
him on that day is worth -
(a) ₹ 250 (b) ₹ 500 ₹ 1500
(c) ₹ 750 (d) ₹ 1250 20%

₹ 5 3
₹ ₹ 1104
A man bought an article listed at Rs.
1500 with a discount of 20% offered
on the list price. What additional
discount must be offered to man to
Guava of one kind is available at the
bring the net price to Rs. 1,104?
rate of 3 for Rs. 5 and one of the
second kind are availabe at the of 2 (a) 8% (b) 10%
for Rs. 5. How much percent more is (c) 12% (d) 15%
the cost of guavas of the second
kind than that of the first kind?
(a) 30 (b) 40 ₹
(c) 50 (d) 60 ₹

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 Profit & Loss - Practice Sheet
₹

Price of 6 pens and 14 exercise The cost of making an article is

books is 162. Price of 5 pens and 8 divided between materials, labour
exercise book is 102. Ratio of one and overheads in the ratio 3: 4: 1. If
pen to the one exercise book is : the materials cost Rs. 67.50, the cost
(a) 10:3 (b) 2:3 of articles is?
(c) 3:2 (d) 15:6 (a) ₹ 180 (b) ₹ 122.50
(c) ₹ 380 (d) ₹ 540

%
₹
₹
₹
₹ A reduction of 10% in the price of a
T.V. set brought down its price by
Rs. 1,650. The initial price of the
televisions is:
A person bought some article at 5
(a) ₹ 16,500 (b) ₹ 16,000
per rupees and bought same amount
(c) ₹ 15,000 (d) ₹ 16,550
at 4 per rupees. He mixed it and sold
them at 9 article per Rs. 2, and loses
Rs. 3 the total number of articlre A ₹
bought by him - B
(a) 1090 (b) 1080 ₹
(c) 450 (d) 545
₹
B A

A started a business with Rs.

100000. After 1 year B joined
₹ business profit earned is Rs. 84000,
profit share olf B is how much
Ramesh and Umesh had equal greater than share of A?
shares, in a flock of sheep. In (a) ₹ 10,000 (b) ₹ 12,000
distribution of sheep, Ramesh took (c) ₹ 14,000 (d) ₹ 15,000
32 sheep from the flock while Umesh
took 40 sheep and paid Ramesh Rs. A B
2800. The cost of each sheep was -
(a) ₹ 600 (b) ₹ 350 C
(c) ₹ 800 (d) ₹ 200

C
A B

A and B having profit ratio is 4:5

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 Profit & Loss - Practice Sheet
After some time C join ed with them ₹
and profit ratio becomes 2:3:1, find
the percent decrease individually for
A and B? On selling 17 balls at Rs. 720, there
(a) 3 : 1 (b) 2 : 1 is a loss equal to the cost price of 5
(c) 1 : 2 (d) 1 : 3 balls. The cost price of a ball is :
(a) ₹ 45 (b) ₹ 50
₹ (c) ₹ 60 (d) ₹ 55
𝟏
𝟕 𝟐%
𝟏
𝟕 % ₹
𝟐
₹ % %
An increase of Rs. 3 in the selling
𝟏
price of an article turn a loss of 𝟕 𝟐%
𝟏 By giving a discount of 10% on the
into a gian of 𝟕 𝟐%. The cost price of marked price of Rs. 1100 of a cycle,
the article is : a dealer gains 10%. The cost price of
(a) 25 (b) 20 the cycle is -
(c) 15 (d) 10 (a) ₹ 1100 (b) ₹ 900
(c) ₹ 1089 (d) ₹ 891
%
% %
% ₹
₹ %
The cash difference between the
selling prices of an article at a profit
A man sells a table at a profit of 10%. of 4% and 6% is Rs. 3. Cost price of
If he bought it at 5% less and sold it the article is:
for Rs. 80 more, he would have (a) ₹ 100 (b) ₹ 150
gained 20%. What is the cost price of (c) ₹ 175 (d) ₹ 200
the table?
(a) ₹ 3,200 (b) ₹ 2,500
(c) ₹ 2,000 (d) ₹ 200 10%
12%
%

₹ % A shopkeeper earsn a profit of 12%

on selling a book at 10% discount on
A trader sold an article at a loss of the printed price. The ratio of the
20%. If selling price was Rs. 100 cost price and the printed price of
more, then he would have gained the books is -
5%, cost price of the article is: (a) 99 : 125 (b) 25 : 37
(a) ₹ 200 (b) ₹ 25 (c) 50 : 61 (d) 45 : 56
(c) ₹ 400 (d) ₹ 250

10%

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 Profit & Loss - Practice Sheet
20% (a) 11% (b) 40%
₹ (c) 22% (d) 50%
A shopkeeper mark his goods so
that he gains 20% even after giving a 10%
discount of 10% on the marked price. ₹ 45
If the marked price is Rs. 500 then 5%
cost price is –
(a) ₹ 350 (b) ₹ 375
(c) ₹ 425 (d) ₹ 475
Mohan sold his watch at a loss of
10%. Had he sold it in Rs. 45 more he
30kg ₹ 10/kg
would have earn a gain of 5%.
35kg ₹ 11/kg Therefore the selling price of the
watch was?
30% (a) 300 (b) 900
Rs./kg (c) 110 (d) 270

Sourabh purchased 30 kg of rice at ₹

Rs. 10/kg and 35kg of rice at Rs. 1,500 10%
11/kg. He mixed the two. What price
per kg should he sell the mixture to
make a 30% profit in the transaction?
₹
(a) 12.5 (b) 13
(c) 13.7 (d) 14.25
Marked price of a mobile is Rs. 1500
& discount of 10% is fixed. Therefore
₹ 600
how much additional discount be
15% 20% allowed so that its original price
becomes Rs. 1242.
₹ 28 (a) 10% (b) 8%
₹ 545 (c) 12% (d) 18%
%
A man buys a chair of M.R.P. Rs. 600 ₹
at two successive discount of 15% & 720 20%
20%. He used Rs. 28 at freight 20%
charge, & then he sells it in Rs. 545.
His gain percent is – A man sold two table both at the rate
(a) 15 (b) 20 of Rs. 720 each. He earns 20% gain
(c) 25 (d) 30 in one % 20% loss in another. his
total gain or loss in whole
33m transaction is -
11m (a) Profit of ₹ 60
(b) Loss of ₹ 50
(c) No Profit No Loss
While selling 33m cloth the seller (d) Loss of ₹ 60
gets a gain equivalent to selling
price of 11m cloth. Therefore his 10%
gain percent is? 15%

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 Profit & Loss - Practice Sheet
30

A shopkeeper earns a profit of 15 Meera purchased an item for Rs.

after allowing a discount of 10% on 62,000 and sold it at a loss of 25
marked price. The ratio of cost price percent. With that amount she
& marked price is - purchased another item and sold it
(a) 17 : 23 (b) 18 : 23 at a gain of 30 percent. What was her
(c) 16 : 21 (d) 18 : 21 overall gain/loss?
(a) Loss of ₹ 1560
₹ 45 (b) Profit of ₹ 1560
(c) Loss of ₹ 1550
(d) Profit of ₹ 1550
40 ₹ 50
25
₹ 46,000
12

12%
A shopkeeper bought 30kg. of wheat
at the rate of Rs. 45 per kg. He sold
40 per cent of the total quantity at the Kamya purchased an item of Rs.
rate of Rs. 50 per kg. Approximately, 46,000 and sold it at a loss of 12
at what price per kg. should he sell percent. With that amount she
the remaining quantity to make 25 purchased another item and sold it
per cent overall profit? at a gain of 12 percent. What was her
(a) ₹ 54 (b) ₹ 52 overall gain/loss?
(c) ₹ 50 (d) ₹ 60 (a) Loss of ₹ 662.40
(b) Profit of ₹ 662.40
(c) Loss of ₹ 642.80
(d) Profit of ₹ 642.80
₹ 12,000 ₹
10,000 12 A ₹ 8000
8 ₹
9800
20%
Rajni purchased a mobile phone and
a refrigerator for Rs. 12,000 and Rs.
10,000 respectively. She sold the
refrigerator at a loss of 12 per cent A sold an article for Rs. 8000 and
and mobile phone at a profit of 8 per incurred a loss. Had he sold the
cent. What is her overall loss/profit? articdle for Rs. 9800, his gain would
(a) Loss of ₹ 280 have been twice the amount of loss.
(b) Profit of ₹ 2160 At what price should the article be
(c) Loss of ₹ 240 sold to earn 20% profit?
(d) None of these (a) ₹ 10,840 (b) ₹ 9,820
(c) ₹ 10,320 (d) ₹ 9,840
₹ 62,000
12
25

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 Profit & Loss - Practice Sheet
₹ 29644.032 (a) ₹ 100 (b) ₹ 80
(c) ₹ 10 (d) ₹ 400
The value of machine depreciates at
the rate of 12 per cent per annum. It 12 10
was purchased three years ago. Its
present value is Rs. 29644.032. What
was the purchase price of the If the cost of 12 pencils is equal to
machine? the selling price of 10 pencils, the
(a) ₹ 48700 profit percent in the transaction is -
(b) ₹ 43500 𝟐
(c) ₹ 38900 (a) 16 (b) 18%
𝟑
(d) ₹ 39000 (c) 20% (d) 25%

₹ 10.80
4% 10%
5% 15%

The income of a broker remains There would be 10% loss if a toy

unchanged though the rate of were sold at Rs. 10.80 per piece. A
commission is increased from 4 per what should it be sold to earn a profit
cent to 5 per cent. The percentage of of 15%?
slump in business is : (a) ₹ 13.8
(a) 10 per cent (b) 15 per cent (b) ₹ 1296
(c) 20 per cent (d) 30 per cent (c) ₹ 14.40
(d) Can’t be determined
20 x

25% x
The cost price of 20 articles is the 2/3
same as the selling price of x 10%
articles. If the profit is 25%, then the What would be the profit percentage
value of x is - if an umbrella is sold at a certain
(a) 25 (b) 18 price, if it is sold at 2/3 of its value,
(c) 16 (d) 15 there is a 10% loss?
(a) 25%
5% (b) 30%
15% ₹ (c) 35%
(d) Can’t be determined
7
5% 10%
₹ 13 ₹ 425
₹ 355
On selling a pen at 5% loss and a
book at 15% gain, Karim gains Rs. 7.
If he sells the Pen at 5% gain and the Profit after selling an article for Rs.
book at 10% gain, then he gains Rs. 425 is the same as the loss after
13. The actual price of the book is - selling it for Rs. 355. The cost of the
article is -
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 Profit & Loss - Practice Sheet
(a) ₹ 385 (b) ₹ 390 A man buys a certain number of
(c) ₹ 395 (d) ₹ 400 oranges at 20 for Rs. 60 and an euqal
number at 30 for Rs. 60. He mixes
A B 20% them and sells them at 25 for Rs. 60.
B 25% What is gain or loss per cent?
(a) Gain of 4%
C C 40%
(b) Loss of 4%
D D (c) Neither gain nor loss
₹ 252 (d) Loss or 5%
A
A sells his goods at 20% Profit to B 34 ₹ 8
and B sells the same article to C at
57 ₹ 312
25% loss at the end C sells article to
D at 40% Profit. If D paid Rs. 252 for 45₹
the article then find the cost price of
the article for A? A man bought oranges at the rate of
(a) ₹ 385 (b) ₹ 200 8 for Rs. 34 and sold them at the rate
(c) ₹ 395 (d) ₹ 400 of 12 for Rs. 57. How many oranges
should be sold to earn a net profit of
350 100 Rs. 45?
(a) 90 (b) 100
48
(c) 135 (d) 150
100 oranges are bought for Rs. 350
10 ₹ 7
and sold at the rate of Rs. 48 per
dozen. The percentage of profit or 40%
loss is : 10
(a) 15% loss (b) 15% gain ₹
𝟐 𝟐 A shopman bought pens at the rate
(c) 14𝟕%loss (d) 14𝟕% profit
of 7 for Rs. 10 and sold them at a
profit of 40%. How many pens would
2 a customer get for Rs. 10?
(a) 6 (b) 4
(c) 5 (d) 3

Ravi buys some toffees at 2 for a Rs. 180 Rs.

rupee and sells them at 5 for a rupee. 200
His loss percent is - 5:3
(a) 120% (b) 90% Rs. 210
(c) 1 rupee. (d) 60%

60 ₹ 20
Nita blends two varieties of tea one
60 ₹ costing Rs. 180 per kg and another
costing Rs. 200 per kg in the ratio 5 :
₹ 3. If she sells the blended variety at
Rs. 210 per kg. then her gain is -
(a) 110% (b) 11%
(c) 12% (d) 13%

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 Profit & Loss - Practice Sheet
𝟑
20%
𝟒
25%

A milkman mixed the water with milk 𝟑

to gain 25% by selling the mixture at A dealer sold of his articles at a
𝟒
cost price. The ratio of water and gain of 20% and the remaining at
milk is : cost price;. The gain per cent earned
(a) 5 : 4 (b) 1 : 5 by him in the whole transaction is -
(c) 4 : 5 (d) 1 : 4 (a) 13 (b) 14
(c) 15 (d) 16
144 96

25%
By selling 144 hens Mahesh suffered
a loss equal to the selling price of 96 By selling an article, a man makes a
hens. His loss per cent is - profit of 25% of its selling price. His
(a) 40 (b) 30 profit percent is -
(c) 50 (d) 41 (a) 20 (b) 25
𝟐 𝟏
(c) 16𝟑 (d) 33𝟑

15% 14 ₹ 5
12% 40%

A merchant fixes the sale price of his A vendor sells lemons at the rate of
goods at 15% above the cost price. 5 for Rs. 14. Gaining thereby 40%.
He sells his goods at 12% less than For how much did he buy a dozen
the fixed price. His percentage of lemons?
profit is: (a) ₹ 20 (b) ₹ 21
𝟏 𝟏
(a) 𝟐 (b) 𝟏 (c) ₹ 24 (d) ₹ 28
𝟐 𝟓
𝟏
(c) 𝟏 𝟐 (d) 2 𝟒
𝟓
25%
1 2 20%

𝟒
Richa purchased an article at of its
𝟓
If the price of eraser is reduced by list price and sold it at 20% more
25%. A person can buy 2 more than the list price. Richa’s profit
erasers for a rupee. How many percent was -
erasers are available for a rupee after (a) 50 (b) 40
reduction? (c) 30 (d) 25
(a) 8 (b) 6
(c) 4 (d) 2

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 Profit & Loss - Practice Sheet
50% 30% 104 ₹
10%
By selling 80 ball pens for Rs. 140 a
If selling price of an article is retailer losses 30%. How many ball
reduced by 50%, then there is a loss pens should he sell for Rs/. 104 so as
of 10% on cost price. The initial profit to make a profit of 30%?
percent was - (a) 32 (b) 52
(a) 70 (b) 80 (c) 48 (d) 42
(c) 100 (d) 125
14
₹1690 450 ₹ 4
30%

An item when sold for Rs. 1,690

earned 30% profit on the cost price. By selling 14 watches of equal cost
Then the cost price is - price at the rate of Rs. 450 each,
(a) ₹ 507 (b) ₹ 630 there is a profit equal to the cost
(c) ₹ 1,300 (d) ₹ 130 price of 4 watches. The cost price of
a watch is -
A 5% (a) Rs. 350 (b) Rs. 360
(c) Rs. 375 (d) Rs. 400
20%
A 12 1800
3
A bought an article, paying 5% less
than the original price. A sold it with
20% profit on the price he had paid. 12 copies of a book were sold for Rs.
What percent of profit did A earn on 1800/- there by gaining cost price of
the original price? 3 copies. The cost price of a copoy
(a) 10 (b) 13 is:
𝟏𝟕 (a) Rs. 120/- (b) Rs. 150/-
(c) 14 (d)
𝟐
(c) Rs. 1200/- (d) Rs. 1500/-
(e) Rs. 1440

65%
20%

A shopkeeper sold his goods at half

20% 25%
the list price and thus lost 20%. If he
had sold on the listed price, his gain
percentage would be - The price of jewellery, passing
(a) 60% (b) 72% through three hands, rises on the
(c) 20% (d) 35% whole by 65%. If the first and the
second sellers earned 20% and 25%
profit respectively, the profit earned
140 ₹ 80
by the third seller is -
30%
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 Profit & Loss - Practice Sheet
(a) 20% (b) 15%
(c) 10% (d) 5%
A trader purchases a watch and a
wall clock for Rs. 390, he sells them
making a profit of 10% on the watch
20% and 15% on the wall clock. He earns
a profit of Rs. 51.50. The difference
₹ 3,45,600
between the original price of the wall
clock and the watch is equal to-
A piece of land came to a person (a) ₹ 80 (b) ₹ 120
through three middlemen each (c) ₹ 110 (d) ₹ 100
gaining 20%. If the person
purchased the land for Rs. 3,45,600
X,
the original cost of the land was:
(a) Rs. 1,00,000 (b) Rs. 1,50,000 ₹4,000
(c) Rs. 1,75,800 (d) Rs. 2,00,000 25%

40% X sells two articles for Rs. 4,000 each

40% with no loss and no gain in the
interaction. If one was sold at a gain
of 25% the other is sold at a loss of :
𝟐
(a) 25% (b) 18𝟗%
𝟐
A cloth merchant sold half of his (c) 16𝟑% (d) 20%
cloth at 40% profit, half of remaining
at 40% loss and the rest was sold at
the cost price. In the total
5:4
transaction his gain or loss will be-
(a) 20% gain (b) 20% loss If the ratio of the cost price and
(c) 10% gain (d) 15% loss selling price is 5:4 loss percent is -
(a) 20% (b) 25%
(c) 40% (d) 50%
13%

₹ 7,91,000
₹
𝟏
A salesman expects a gain of 13% on 𝟐
his cost price. If in a month his sale
was Rs. 7,91,000, what was his A T.V. and a V.C.R. together cost Rs.
profit? 𝟏
35000. If T.V. is 1𝟐 times costlier than
(a) Rs. 85,659 (b) Rs. 88,300
(c) Rs.; 91,000 (d) Rs. 97,786 V.C.R., find the cost of V.C.R.?
(a) Rs. 12000 (b) Rs. 14000
(c) Rs. 13000 (d) Rs. 15000
₹ 390
₹ 72 10%
10% 15%
5%
₹
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 Profit & Loss - Practice Sheet
If the total cost of 73 articles having
equal cost is Rs. 5,110 and the total
On selling a product at 72, a selling price of 89 such articles if Rs.
shopkeeper loses 10%. Find the 5,607, then in the transactkion, there
selling price to gain 5%? will be -
(a) Rs. 87 (b) Rs. 85 (a) 15% Loss (b) 10% Profit
(c) Rs. 80 (d) Rs. 84 (c) 10% Loss (d) 15% Profit

₹ 80 ₹ 20
₹ 120 10%

If cost price is Rs. 80 overhead 20%

charges is Rs. 20 & selling price is
120, then the profit percent is -
(a) 20% (b) 25% A salesmahn promise to sell his
(c) 40% (d) 30% goods at 10% discount, But he
marked all his products 20% above
the cost price. Find his profit
₹ 7400 percent.
10% (a) 6% (b) 8%
10% (c) 10% (d) 12%

A seller purchased two TV set at the ₹ 20

rate of Rs. 7400 each. He sold them, ₹ 25
on one he gained 10% and on the 5:4
other, he lost 10%, the seller
loss/profit percentage is: ₹ 24
(a) No Profit, No Loss
(b) 1% Profit Venu mixed two varities of wheat at
(c) 0.1% Loss Rs. 20/kg and Rs. 25/kg in the ratio
(d) 1% Loss 5:4 and sell the mixture at 24/kg his
gain or loss percent is:
10 13 (a) 2% Loss (b) 2% Profit
(c) 8% Profit (d) 8% Loss

If the cost price of 13 oranges is 18 15

equal to selling price of 10 oranges,
then the percentage of profit is -
(a) 30% (b) 10% The cost price of 18 articles is equal
(c) 13% (d) 3% to the selling price olf 15 articles,
profit percentage is?
73 (a) 15% (b) 20%
₹ 5110 89 (c) 25% (d) 18%
₹ 5607

5:6

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 Profit & Loss - Practice Sheet
If the ratio of the cost price to selling By selling an articles for Rs. 144, a
price is 5:6, then the profit man loses 1/7 of his outlay. By
percentage is - selling it for Rs. 168, his gain or loss
𝟏 percent is?
(a) 20% (b) 33𝟑%
(a) No Profit No Loss
(c) 25% (d) 30%
(b) 20% Profit
(c) 20% Loss
₹ 5 3 (d) 2% Profit
₹ 12 5
120 ₹ 3
₹ 143 ₹ 4
₹ 5
A person bought some eggs at the
Rs. 5 per 3 eggs, and sold them at
Rs. 12 per 5 eggs. He gains 143
rupees in this process, how many
eggs he bought? I purchased 120 copies at 3 per copy.
(a) 210 (b) 200 I sold one third at Rs. 4 per copy, half
(c) 195 (d) 190 at Rs. 5 per copy and remaining at
cost price, my profit percent is :
𝟒
₹ 69 8% (a) 44% (b) 44 %
𝟗
𝟐
₹ 78 (c) 44𝟑% (d) 45%

₹ 76 52%
On selling article for Rs. 69, a trader ₹ 75
loses 8%. If he sell this in Rs. 78, the
profit/loss percent is -
By selling an article for Rs. 76 gains
(a) No Profit No loss
52%. By selling it for 75 his profit
(b) 4% Profit
percent is:
(c) 4% Loss
(a) 44% (b) 46%
(d) 40% Profit
(c) 48% (d) 50%

₹ 800
25%
10%
12.5%
By selling an article a man makes a
profit of 25% on his selling price. His
profit percentage is:
(a) 20 (b) 25 The cost price of an article is Rs. 800.
𝟐 𝟏 After allowing a discount of 10%, a
(c) 16𝟑 (d) 33𝟑
gain of 12.5% was made. Then the
marked price of the article is:
₹ 144 (a) ₹ 1,000 (b) ₹ 1,100
𝟏 (c) ₹ 1,200 (d) ₹ 1,300
𝟕
₹ 168

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 Profit & Loss - Practice Sheet
20 ₹ (a) 16 (b) 24
20% (c) 32 (d) 40
₹ 100
A man sold 20 apple for Rs. 100 and ₹ 700
gained 20%. How many apples did he 30% 30%
buy for Rs. 100?
(a) 20 (b) 22
(c) 24 (d) 25 A man sold an article in Rs. 700 &
bear a loss of 30%. to earn a gain of
𝟏
2 30% he should have to sell the article
𝟒 Rs. in -
𝟏
1 (a) ₹ 910 (b) ₹ 1,200
𝟒
(c) ₹ 1,232 (d) ₹ 1,300

𝟏
The production of wheat is 2𝟒 times
𝟏
that of rice, but the price of rice is 1𝟒
%
times that of wheat. If a farmer
%
produces wheat in placde of rice,
then what is his income in terms of ₹ %
previous income -
𝟒
(a) 2 (b) 1𝟓
𝟏 𝟏 Abhishek and Bhanu both are
(c) 1𝟒 (d) 2𝟒
dealers of KML scooters. The price
of a KML Scooter is Rs. 28,000.
Abhishek gives a discount of 10% on
whole, while Bhanu gives a discount
Which one in better in terms of profit of 12% on the first Rs. 20,000 and 8%
percent? on the rest Rs. 8000. What is the
C.P. (in ₹) Profit (In ₹) difference between their selling
₹ ₹ Prices?
(1) 36 17 (a) ₹ 240 (b) ₹ 420
(2) 50 24
(c) ₹ 640 (d) NOT
(3) 40 19
(4) 60 29
(a) (1) (b) (2) X ₹
(c) (3) (d) (4) X ₹

₹ 30 32
25% ₹
24 A milkman purchases the milk at Rs.
20% X per litre and sells it at Rs. 2X per
By selling 32 oranges for Rs. 30 a litre still he mixes 2 Litres water with
man loses 25%. How many oranges every 6 litres of pure milk. What is
should be sold for Rs. 24 so as to the profit percentage?
gain 20% in the transaction?
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 Profit & Loss - Practice Sheet
(a) 116% (b) 166.66% (a) 10%
(c) 60% (d) 100% (b) 1%
(c) 4%
% % (d) Can't be determined
%

%
60% goods are sold at 5% loss while
rest are sold at 10% profit. If there is %
a total profit of Rs. 100, then the
worth of goods sold is?
(a) ₹ 6000 (b) ₹ 5000 A trader sells 20 kg of sugar at Rs.
(c) ₹ 10000 (d) NOT 400. A customer asks 20% discount
and he agrees to it but instead of 1
kg he gives 4% less sugar. What is
𝟐 the effective discount that the
𝟔𝟔 %
𝟑 customer gets?
(a) 16% (b) 16.66%
What should be the minimum mark- (c) 15.5% (d) 19.6%
up percentage such that after giving
𝟏
a discount of 𝟔𝟔 𝟑%, there will not be % % %
a loos?
(a) 200% (b) 133.33% A single discount equivalent to three
(c) 100% (d) 150% successive discounts of 5%, 10%,
20% is:
(a) 68.4% (b) 35%
(c) 31.6% (d) 32%

q%
The ratio of cost price and marked p%
price of an article is 2:3 and ratio of
percentage profit and percentage
discount 3:2 what is the discount Even after a discount of q% on
percentage? marked price a trader gains by p%.
(a) 16.66% (b) 20% What is the mark-up percentage over
(c) 25% (d) 33.33% the cost price?
𝒑+𝒒 𝒑+𝒒
(a) 𝒒−𝒑 x 100 (b) 𝟏𝟎𝟎−𝒑 x 100
𝒑+𝒒
(c) 𝟏𝟎𝟎−𝒒 x 100 (d) Not possible

A dealer gives as much discount (in

per cent) as the mark-up (in per cent) 168.
above the cost price. What is the
profit or loss per cent? %

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 Profit & Loss - Practice Sheet

Rahul went to purchase a Nokia I wanted to purchase 10 chairs for

mobile handset, the shopkeeper told the class room whose cost was Rs.
him to pay 20% tax if he asked the 200 each. The trader offered me a
bill. Rahul manages to get the discount if I were to purchase a set
discount of 5% on the actual sale of 12 chairs. So I calculated that if I
price of the mobile and he paid the assume the normal price of 10 chairs
shopkeeper Rs. 3325 without tax. then we can purchase 2 extra chairs
Besides he manages to avoid to pay which cost me only Rs. 80 each of
20% tax on the already discounted two chairs at the cost price of 12
price, what is the amount of discount chairs after discount. What is the
that he has gotten? percentage discount?
(a) 750 (b) 375 (a) 6% (b) 8%
(c) 875 (d) 525 (c) 12% (d) 10%

169. 171.
% %
%
%
%

When a bicycle manufacturer

reduced its selling price by 50% the
number of bicycles sold radically Akram miya has two types of grapes.
increased by 600%. Initially the One is the fresh grapes containing
manufacturer was getting only 140% 80% water and dry grapes
profit. What is the percentage containing 25% water. He sells 20 kg
increase of his profit? dry grapes, by adding water to the
(a) 10% dry grapes, at cost price. What is the
(b) 14% total profit percentage when after
(c) 0% adding water the weight of 20 kg dry
(d) Can't be determined grapes increased in the proportion
of water in fresh grapes?
170. (a) 275% (b) 200%
(c) 80% (d) 125%

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 Profit & Loss - Practice Sheet
172.

Profit on selling 10 candles equals

selling price of 3 bulbs. While loss
on selling 10 bulbs equals selling
price of 4 candles. Also profit
percentage equals to the loss
percentage and cost of a candle is
half of the cost of a bulb. What is the
ratio of selling price of candle to the
selling price of a bulb?
(a) 5:4 (b) 3:2
n
(c) 4:5 (d) 3:4
n
174.

Tika Chand has weighing balance in

which there is a technical fault. The
P
right pan of his balance measures
Q
always 200 g more that it's left pan.
Tika Chand as usual misutilise this 2
balance in his business. While Q ¾ 41 3 %
purchasing the articles he puts P%
goods in the left pan and weight in
the right pan while selling he reverse
the order i.e., goods in the right pan
and Wight in the left pan. He uses Virendra and Gurindra purchased
only 2 kg weight for the one camera each at the same prices.
measurement and to measure 2n kg Later on Amrendra purchased both
weight he measures n times by 2-2 cameras at equal prices from
kg but he sells goods at cost price. virendra and Gurindra. But the profit
What is his profit percentage? percentage of Virendra was p while
𝟐
(a) 20% (b) 𝟐𝟐 % the same of Gurindra was Q since
𝟗
𝟐 Gurindra calculated his profit on the
(c) 𝟏𝟖 𝟏𝟏 % (d) NOT 𝟐
selling price. Thus Q = 𝟒𝟏 𝟑% of P. If
173. Amrendra sells one of the camera to
Dholakiya, at p% profit then what is
the cost price for dholakiya, while
Amrendra purchased each of the
camera at Rs. 240?
(a) ₹ 676 (b) ₹ 500
(c) ₹ 576 (d) NOT

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 Profit & Loss - Practice Sheet
175. (a) 125% (b) 100%
(c) 98.66% (d) 120%

177. %
% %
% % %
𝟐
% % 𝟏𝟒 %
𝟕
%

Anjuli, Bhoomika and Chawla went Radhey Lal mark-up the prices of
to market to purchase the rings sweets by 40% and he sold only 40%
whose costs were same. But each of those at this price. He sells half of
ring was available with two 𝟐
the rest at 𝟏𝟒 𝟕% discount and rest at
successive discount. Anjuli availed
25% discount. What is the net profit
two successive discounts of 5% and
of Radhey Lal?
20%. Bhoomika availed two
(a) 26.5% (b) 23.5%
successive discounts 10% and 15%
(c) 30% (d) 28.6%
while Chawla availed two successive
discounts of 12% and 13%. Who gets
the maximum possible discount? 178.
(a) Anjuli (b) Bhoomika
(c) Chawla (d) All of these ₹

176. %
X % %

%
X %
%
Jhun Jhunwala makes 1000 toys and
% incurs a cost of Rs. 1.2 for each toy.
He marks-up the price in such a way
that if he sells only 70% of the
manufactured toys he will realize
A dishonest dealer purchases goods
16.66% overall profit. He sells only
at 20% discount of the cost price of
750 articles at the marked price since
Rs. X and also cheats his wholesaler
rest of the toys are found to be
by getting 20% extra through false
defective so can't be sold. What is
weighing, per kg. Then he marks up
the net profit or loss of Jhun
his goods by 80% of X, but he gives
Jhunwala?
a discount of 25% besides he cheats
(a) 14.44% loss (b) 25% Profit
his customer by weighing 10% less
(c) 33.33% Profit (d) NOT
than the required. What is his overall
profit percentage?
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 Profit & Loss - Practice Sheet
179. ₹ A article costs Rs. 1400 to a
/ manufacturer who lists its price at
Rs. 1600. He sells it to a trader at a
/ ₹ discount of 5%. The trader gets a
further discount of 5% on his net
payment for paying in cash.
Calculate the amount that the trader
A man buys twocycles for a total
pays to the manufacturer.
cost of Rs. 900. By selling one for 4/5
(a) ₹ 1444 (b) ₹ 1420
of its cost and other for 5/4 of its
(c) ₹ 1434 (d) None of these
cost, he makes a profit of Rs. 90 on
the whole transaction. Find the cost
182.
price of lower priced cycle.
(a) Rs. 360 (b) Rs. 250
(c) Rs. 300 (d) Rs. 420

180 A %
%
%
B

B Mithilesh makes 750 articles at a

cost of 60 paise per article. He fixes
the selling price such that if only 600
A sells car priced at Rs. 1,80,000. He
articles are sold, he would have
gives a discount of 5% on the first
made a profit of 40% on the outlay.
Rs. 1,00,000 and 12.5% on the
However, 120 articles got spoilt and
remaining Rs. 80,000. His competitor
he was able to sell 630 articles at this
B sells a car on the same marked
price. Find his actual profit percent
priced at Rs. 1,80,000. If he wants to
as the percentage of total outlay
be competitive what percent
assuming that the unsold articles
discount should B offer on the
are useless.
market price.
(a) 42% (b) 53%
(a) 3.33% (b) 15.67%
(c) 47% (d) 46%
(c) 8.33% (d) 6.67%

183
181

%
%
X
%
A tradesman marks an article at Rs.
205 more than the cost price. He
allows a discount of 10% on the

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 Profit & Loss - Practice Sheet
market price. Find the profit percent 184
if the cost price is Rs. X. How many chocolates did she buy?
𝒙
[ −𝟏𝟎] [(𝟏𝟖𝟒𝟓𝟎)]−𝟏𝟎𝒙 (a) 12 (b) 9
𝟏𝟖𝟒𝟓𝟎
(a) (b)
𝒙 𝒙 (c) 18 (d) 15
𝒙 𝟏𝟖𝟒𝟓𝟎
[ −𝟏𝟎𝟎] [ −𝟏𝟎𝟎]
𝟏𝟖𝟒𝟓𝟎 𝒙
(c) (d)
𝒙 𝒙
185

How much would she have spent at

the market complex?
(a) Rs. 6 (b) Rs. 12
(c) Rs. 9 (d) Rs. 5

186
%

An article costing Rs. 20 was marked

25% above the cost price. After two
successive discounts of the same
percentage, the customer now pays
Rs. 20.25. What would be the
Directions for Question 184 and 185: percentage change in profit had the
Read the following and answer the price been increased by the same
questions that follow. percentage twice successively
Doctors have advised Renu, a instead of reducing it?
chocolate freak, not to take more (a) 3600% (b) 3200%
than 20 chocolates in one day. When (c) 2800% (d) 4000%
she went to the market to buy her
daily quota, she found that if she
187
buys chocolates from the market
complex she would have to pay Rs.
3 more for the same number of
chocolates than she would have
spent had she bought them from her
Uncle Scrooge's shop, getting two
sweets less per rupee. She finally
decided to get them from Uncle less
rupee. She finally decided to get
them from Uncle Scrooge's shop
paying only in one rupee coins.

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 Profit & Loss - Practice Sheet
Jonny has two cycles and one
rickshaw. The rickshaw is worth Rs.
96. If he sells the rickshaw along with
the first cycle, he has an amount
double that of the value of the
second cycle. But if he decides to Raghav bought 25 washing
sell the rickshaw along with the machines and microwave ovens for
second cycle, the amount received Rs. 2,05,000. He sold 80% of the
would be less than the value of first washing machines and 12
cycle by Rs. 306. What is the value of microwave ovens for a profit of Rs.
first cycle? 40,000. Each washing machine was
(a) ₹ 900 (b) ₹ 600 marked up by 20% over cost and
(c) ₹ 498 (d) None of these each microwave oven was sold at a
profit of Rs. 2,000. The remaining
188 washing machines and 3 microwave
% ovens could not be sold. What is
Raghav's overall profit/loss?
(a) Rs. 1000 profit
(b) Rs. 2500 loss
(c) Rs. 1000 loss
(d) cannot be determined

190
A drive of a auto rickshaw makes a
profit of 20% on every trip when he %
carries 3 passengers and the price of
petrol Rs. 30 a litter find the %
percentage profit for the same
journey if he goes for four
passengers per trip and the price of
petrol reduces to Rs. 24 litre.
(Assume that revenue per passenger
is the same in both the cases.)
(a) 33.33%
(b) 65.66 Manish bought a combined total of
(c) 100% 25 monitors and printers. He marked
(d) Data inadequate up the monitors by 20% on the cost
price, while each printer was marked
189 up by Rs. 2000. He was able to sell
75% of the monitors and 2 printers
% and make a profit of Rs. 49,000. The
remaining monitors and 3 printers
could not be sold by him. Find his
% overall profit or loss if he gets no

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 Profit & Loss - Practice Sheet
return on unsold items and it is
known that a printer costs 50% of a
monitor.
(a) Loss of Rs. 48,500
(b) Loss of 21,000
(c) Loss of Rs. 41,000
(d) Inadequate data A newspaper vendor sells three
kinds of periodicals dailies, weeklies
191. and monthlies.
The weeklies sell for Rs. 12 at
a profit of 20%, the monthlies sell for
A/C Rs. 50 at a profit of 25%, while the
non A/C dailies sell at Rs. 3 at a profit of 50%.
If there is a government restriction
A/C on the total number of periodicals
non A/C ₹ that one particular news vendor, can
A/C % sell, and Kalu a newspaper vendor,
non A/C % has sufficient demand for all the
three types of periodicals, what
should he do to maximise profits?
(a) Sell maximise weeklies
Hotel Chanakya in Chankyapuri has
(b) Sell Maximum monthlies
a fixed monthly cost of Rs. 1,000,00.
(c) Sell maximum dailies
The advertising cost is Rs. 10,000
(d) Cannot be determined
per month. It has 5 A/C room, which
cost Rs. 600 per day and 10 non-A/C
rooms, which cost Rs. 350 per day. 193
Direct cost are Rs. 100 per day for an
A/c room, and Rs. 50 for a non-A/C
room. In the month of April 2020, the
occupancy rate of A/C room is 50%
while that of non-A/C rooms is 45%.
Find the profit of the hotel in rupee
terms for the month of April 2020.
(a) 33,600 (b) 28,800
(c) (32,000) Loss (d) (17,750) Loss

192
₹

%
₹ %
₹
%

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 Profit & Loss - Practice Sheet
A fruit vendor buys fruits from the
fruit market at wholesale prices and
sells them at his shop at retail prices. For Last Questions the fruit vendor
He operates his shop 30 days a hires you as a consultant and pays
month, as a rule. He buys in you 20% of his profit in the month of
multiples of 100 fruits and sells them July 2006 as a service charges, what
in multiples of a dozen fruits. He can be the maximum fees that you
purchases mangoes for Rs. 425 per will get for your consultancy
hundred and sells at Rs. 65 per charges?
dozen, he buys apples at Rs. 150 per (a) ₹ 7200
hundred and sells at Rs. 30 per (b) ₹ 14,400
dozen, he buys watermelons (always (c) ₹ 7440
of equal size) at Rs. 1800 pe hundred (d) Cannot be determined
and sells at Rs. 360 per dozen. Which
of the three fruits yields him the 196.
maximum percentage profit?
(a) Mangoes
(b) Apples
(c) Watermelons
(d) Both (b) and (c)
A cloth merchant sold half of his
194 cloth at 40% profit, half of remaining
at 40% loss and the rest was sold at
the cost price In the total transaction
his gain ro loss will be.
(a) 20% gain (b) 25% loss
(c) 10% gain (d) 15% loss

197.
For previous Question, if he add
oranges, which he buys at Rs. 180 𝟏
per hundred and sells at Rs. 33 per 2 %
𝟐
dozen, what can be his maximum
profit on a particular day if he invests
Rs. 1800 in purchasing fruits every The reduction of Rs. 12 in the selling
day and he sells everything that he priece of an article will change 5%
𝟏
buys? gain into 𝟐 𝟐 % loss. The cost price
(a) ₹ 1200 (b) ₹ 1180 of the article is.
(c) ₹ 1260 (d) ₹ 1320 (a) ₹ 140 (b) ₹ 160
(c) ₹ 80 (d) ₹ 100
195
198. ₹
₹
% ₹

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 Profit & Loss - Practice Sheet

A man purchased a box full of

pencils at the rate of 7 for Rs. 9 and
sold all of them at the rate of 8 for Rs.
12. In this transaction, he gained Rs.
6. How many pencils did did the box
contian?
(a) ₹ 14 (b) ₹ 28
(c) ₹ 56 (d) ₹ 70

199.

The selling price of 5 articles is the

same as the cost price of 3 articles.
The gain or loss is.
(a) 20% gain
(b) 25% gain
(c) 33.33% loss
(d) 40% loss
(e) 66.66% Profit

200. a
:b b, a

The csot price sellig price of an

article is a:b If b is 200% of a, then
the perncent of profit on cost price is
(a) 75% (b) 125%
(c) 100% (d) 200%

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 Profit & Loss - Practice Sheet

Answer key
1. A 2. B 3. D 4. D 5. C
6. B 7. A 8. B 9. D 10. A
11. B 12. C 13. A 14. D 15. B
16. D 17. C 18. B 19. D 20. D
21. D 22. D 23. C 24. C 25. A
26. D 27. C 28. A 29. B 30. B
31. B 32. C 33. C 34. C 35. A
36. C 37. A 38. B 39. B 40. D
41. D 42. C 43. B 44. B 45. C
46. D 47. B 48. C 49. A 50. B
51. C 52. A 53. B 54. B 55. C
56. C 57. A 58. A 59. C 60. A
61. A 62. D 63. C 64. B 65. D
66. A 67. B 68. B 69. C 70. B
71. B 72. A 73. B 74. B 75. B
76. A 77. A 78. B 79. B 80. B
81. C 82. C 83. C 84. B 85. B
86. D 87. B 88. C 89. C 90. D
91. A 92. B 93. D 94. B 95. D
96. D 97. C 98. A 99. C 100. B
101. C 102. C 103. B 104. C 105. A
106. C 107. B 108. B 109. D 110. D
111. B 112. A 113. C 114. C 115. D
116. A 117. B 118. A 119. C 120. D
121. C 122. A 123. D 124. C 125. C
126. A 127. A 128. A 129. A 130. C
131. D 132. C 133. C 134. C 135. C
136. A 137. B 138. D 139. A 140. D
141. A 142. C 143. B 144. C 145. B
146. A 147. C 148. B 149. A 150. A
151. B 152. D 153. A 154. C 155. B
156. D 157. A 158. D 159. A 160. B
161. C 162. A 163. A 164. D 165. B
166. C 167. C 168. C 169. C 170. D
171. A 172. B 173. B 174. C 175. A
176. A 177. B 178. B 179. C 180. C
181. A 182. C 183. B 184. A 185. A
186. D 187. A 188. C 189. C 190. A
191. C 192. B 193. D 194. A 195. C
196. C 197. B 198. B 199. D 200. C

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 Profit & Loss - Practice Sheet
𝟏𝟏𝟎
Solutions SP = 49,680 x 𝟏𝟎𝟎

= 54,648
1. SP – 1516
Profit) Same
CP – 𝒙 is K Total Profit = 54,648 – 54,000
Loss
SP – 1112 = 648/- (Ans.)

1516 – K = CP = 1112 + K
1516 – K = 1112 + K
4. CP = 9,600 Loss = 5%
2K = 404
𝟗𝟓
K = 202 SP = 9,600 x 𝟏𝟎𝟎 = 9,120

CP = 1516 – 202 Second CP = 9,120

CP = 1314 (Ans.) 𝟏𝟎𝟓
SP = 9,120 x 𝟏𝟎𝟎

= 9,576
Short trick
loss = 9,600 – 9,576
If both are same = 24 (Ans.)
𝐒𝐏𝟏 + 𝐒𝐏𝟐
CP = 𝟐 Short Trick
𝟏𝟏𝟏𝟐+𝟏𝟓𝟏𝟔
= 𝟓𝒙−𝟓
𝟐 5+5+ 𝟏𝟎𝟎
𝟐𝟔𝟐𝟖
= 𝟐 = - ¼ % loss
= 1314 (Ans.) 𝟏
𝟒
= 9,600 x 𝟏𝟏𝟎

= 24 (Ans.)
2. CP = 2,50,000/-
SP = 3,48,000/-
5. SP = 5220 Loss = 42%
Profit 𝑺𝑷 × 𝟏𝟎𝟎 𝟓𝟐𝟐𝟎 × 𝟏𝟎𝟎
CP = 𝟏𝟎𝟎−𝒍%
= 𝟏𝟎𝟎−𝟒𝟐
= SP – CP
𝟓𝟐𝟐𝟎 × 𝟏𝟎𝟎
= 3,48,000 – 2,50,000 = = 9000
𝟓𝟖

= 98,000/- Now for 42% Profit

𝟏𝟒𝟐
𝑷 𝟗𝟖𝟎𝟎𝟎
SP = 9,000 x 𝟏𝟎𝟎
P% = 𝑪𝑷 x 1000 = 𝟐𝟓𝟎𝟎𝟎𝟎 x 100 = 12,780/-
= 𝟑𝟗. 𝟐% (Ans.)
𝟏𝟎
6. Total Profit = 1200 x 𝟏𝟎𝟎 = 120 Rs.
3. CP = 54,000/- Loss = 8%
Total SP
𝟗𝟐
SP = 54,000 x = 1200 + 120
𝟏𝟎𝟎

= 49,680/- = 1320/-
Now purchase value of new bike = 49680

Profit = 10%

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 Profit & Loss - Practice Sheet
878 – x = 636 + x
CP of A = 1200 2x = 242
x = 121
𝟏
1200 x CP = 800 CP = 636 + 121
𝟑

= 400 SP = 1320 – 320 = 757 (Ans.)

20% loss = 1000
𝟖𝟎 10. 8000
= 400 x
𝟏𝟎𝟎

= 320 Rs.
Profit = 1000 - 800 = 200 A B
𝟐𝟎𝟎
P% =
𝟖𝟎𝟎
x 100 = 25% 𝒙, 20% 8000 – 𝒙, 12%
𝟐𝟎 𝟏𝟐
𝒙 x (8000 – ) x
𝟏𝟎𝟎 𝟏𝟎𝟎
7. 400 kg
20𝒙 8000 x 12 – 12𝒙
400 – 𝒙 (36% Profit) 𝒙 (24% Loss)
𝟐𝟒 𝟑𝟔 𝟏𝟐
(400 – ) x –𝒙x = 400 x
𝟏𝟎𝟎 𝟏𝟎𝟎 𝟏𝟎𝟎
20𝒙 = 8000 x 12 – 12𝒙
24 x 400 – 24𝒙 – 36𝒙 = 400 x 12
4𝒙 = 1000 x 3
24 x 400 – 12𝒙 400 = 60𝒙
𝒙 = 3000
6 𝒙 = 12 x 400
B = 8000 – 3000
𝒙 = 80
= 5000
400 – 𝒙
B 25% Profit
= 400 - 80
𝟏𝟐𝟓
= 5000 x 𝟏𝟎𝟎
= 320 (Ans.)
= 6250 (Ans.)

8. Total SP of 145 m 11. Let CP SP

= 12325 100 𝒙 120 𝒙
𝟏𝟐𝟑𝟐𝟓
1m SP = 𝟏𝟒𝟓 20%
𝟐𝟒𝟔𝟓
SP = -100 + 5% -100
𝟐𝟗

SP = 85 100 𝒙 –100 120 𝒙 -100

𝑺𝑷 × 𝟏𝟎𝟎
CP = 𝟏𝟎𝟎 + 𝑷%
25%
CP = SP – Profit
CP = 85 – 10
12. 20 Profit 40% Profit
CP = 75 (Ans.)
+ 1.2
𝑷
P% = 𝑪𝑷 x 100
9. SP1 = 878
K 𝑷
equal CP = 𝑷% x 100
CP = x
K
SP2 = 636 So 20% Profit = 1.2

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 Profit & Loss - Practice Sheet
𝟏.𝟐 𝟏𝟐𝟎 𝟏𝟒𝟒
CP = 𝟐𝟎
x 100 SP = 12 x 𝟏𝟎𝟎 = 𝟏𝟎

= 6 Rs. (Ans.) = 14.4 (Ans.)

13.  𝟏𝟎% 𝑷𝒓𝒐𝒇𝒊𝒕
18.  CP
 𝟏𝟎% 𝑳𝒐𝒔𝒔

20% of CP  40
𝟒𝟎
100% of CP  𝟐𝟎 x 100

= 200 Rs. (Ans.)

19. Let Real Value = 160 Rs.

0.5  But the real value is decreased by 1 Rs. 𝟏𝟓
CP = 160 x = 150
𝟏 𝟏𝟔
100  x 1000
𝟎.𝟓 (10% More )
= 200 (Ans.) 𝟏𝟏𝟎
SP = 160 x 𝟏𝟎𝟎 = 176
14. Discount = 8% SP = 17940 Profit = 176 – 150 = 26
𝑺𝑷 × 𝟏𝟎𝟎 𝟏𝟕𝟗𝟒𝟎 × 𝟏𝟎𝟎 𝟐𝟔 𝟓𝟐
MRP = = = 19500/- P% = x 100 =
𝟏𝟎𝟎 − 𝑫% 𝟏𝟎𝟎 − 𝟖 𝟏𝟓𝟎 𝟑
Profit = 17.33% (Ans.)
Profit % = 19.6% = 4500
20. MRP = 100 Rs. D = 10%
𝟗𝟎
𝑺𝑷 × 𝟏𝟎𝟎 𝟏𝟕𝟗𝟒𝟎 × 𝟏𝟎𝟎 SP = 100 x 𝟏𝟎𝟎 = 90 Rs.
CP = 𝟏𝟎𝟎 × 𝑷% = 𝟏𝟏𝟗.𝟔
= 15000
𝟒𝟓𝟎𝟎 P% = 35
P% = 𝟏𝟓𝟎𝟎𝟎 x 100
𝟗𝟎 × 𝟏𝟎𝟎 𝟐𝟎𝟎
CP = 𝟏𝟑𝟓
= 𝟑
= 30% (Ans.)
If Now SP = 100 – 20 = 80
15. SP = 33M 𝟐𝟎𝟎 𝟒𝟎
Profit = 80 - 𝟑
= 𝟑
Profit = 11M
𝟒𝟎
CP = 33M – 11 M = 22M P% = 𝟑
= 20% (Ans.)
𝟐𝟎𝟎
𝟏𝟏𝑴 𝟑
P% = x 100
𝟐𝟐𝑴
21. Let CP = 100𝒙
= 50% (Ans.)

16. 10%  10%  ¾

𝟏𝟎𝑿−𝟏𝟎
10 – 10 + 𝟏𝟎𝟎
100 x ¾ 25 𝒙
- 1% (loss) CP = 75𝒙 5% loss
P = 10%
(If selling price is same than 𝟏𝟎 𝟓
𝒙𝒚 75𝒙 x 𝟏𝟎𝟎 - 25𝒙 x 𝟏𝟎𝟎 = 1500
x+y+ is apply)
𝟏𝟎𝟎
𝟑𝟎𝒙−𝟓𝒙
𝟒
= 1500
17. SP = 10.80 L = 10% 25𝒙 = 1500 x 4
𝟏𝟎.𝟖𝟎 × 𝟏𝟎𝟎
CP = 𝟗𝟎 × 𝟏𝟎𝟎
= 12 Rs. 𝒙 = 240
Now for 20% Profit Total = 240 x 100 = 24000 (Ans.)
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22. A 10%  B 15%   C 25%  D 35%  E Profit = 88 – 64 = 24
𝟏𝟏𝟎 𝟏𝟏𝟓 𝟏𝟐𝟓 𝟏𝟑𝟓 𝟐𝟒 𝟕𝟓
Ax x x x = 35,00,000 P% = x 100 =
𝟏𝟎𝟎 𝟏𝟎𝟎 𝟏𝟎𝟎 𝟏𝟎𝟎 𝟔𝟒 𝟐
𝟏𝟎𝟎 𝟏𝟎𝟎 𝟏𝟎𝟎 𝟏𝟎𝟎 = 37.5% (Ans.)
A = 35,00,000 x x x x
𝟏𝟏𝟎 𝟏𝟏𝟓 𝟏𝟐𝟓 𝟏𝟑𝟓

= 16,39,584.248 (Approx)
26. CP SP
= 16,40,000 (Ans.)
8  34 Rs. 12  57 Rs.
𝟏𝟕 𝟏𝟗
23. Cycle Number SP 1 Rs. 1
𝟒 𝟒

1 60 Rs.  60 Rs. 𝟏𝟗 𝟏𝟕
Profit  - ½
𝟒 𝟒
𝟒𝟓
for 45 Rs. Profit = 𝟏
+ 600%  50%  Now 𝟐

= 90 Ans.
7 30  210 Rs.
27. CP
2200
SP = 60 Profit = 140%
𝟔𝟎 × 𝟏𝟎𝟎
CP = 𝟐𝟒𝟎
= 25 Rs. 6%  5% 
(Profit) 𝒙 2200 – 𝒙
60 – 25 = 35 Rs. 𝟔
𝒙 x 𝟏𝟎𝟎 = (2200 – 𝒙) x 𝟏𝟎𝟎
𝟓

Now SP – CP 0% (Ans.)
6𝒙 = 2200 x 5 – 5𝒙
= 210 – 7 x 25 11𝒙 = 2200 x 5
= 210 – 175 = 35 Rs. 1st  𝒙 = 1000/-
2nd  2200 – 1000 = 1200/-

24. CP
28. Let 300𝒙
25 Rs. 5 Rs.  3

5%  2%
SP 12 Rs.  5
𝟐
36 Rs. 300 x 𝟑 = 200𝒙 100𝒙
𝟏𝟎𝟓 𝟗𝟖
Profit 11 Rs.  143 SP = 200 x 𝟏𝟎𝟎 = 100 x 𝟏𝟎𝟎
𝟏𝟒𝟑
25 Rs.  𝟏𝟏
x 25 = 210𝒙 = 98𝒙
= 325 Total Profit
𝟑𝟐𝟓 = (210 + 98)𝒙 – 300𝒙
Total egg = x 3 = 195 (Ans.)
𝟓
= 8𝒙
= 8𝒙  400
25. Let MRP = 100 D% = 12
𝟒𝟎𝟎
𝑺𝑷 × 𝟏𝟎𝟎 = 300𝒙  x 300𝒙
CP = 64% of MRP & MRP = 𝟏𝟎𝟎−𝑫% 𝟖𝑿

𝟏𝟎𝟎 − 𝟏𝟐 = 15,000 (Ans.)

CP = 64 x 100 SP = 100 x 𝟏𝟎𝟎

= 64 = 88
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29. Let CP = 100 34. Total CP of 900 copy
MRP = 25% more than CP = 1000 (Type setting) + 1.2 x 900 (Machine)

= 125 + 0.6 x 900 (Paper, ink)

D = 12% = 1000 + 1080 + 540
𝟖𝟖 CP = 2620 Rs.
SP = 125 x = 110
𝟏𝟎𝟎
SP = 784 x 2.75
Profit = 110 – 100 = 10
𝟏𝟎
= 2156
P% = x 100 = 10% (Ans.) 𝟏𝟏𝟎
𝟏𝟎𝟎
for 10% profit = 2620 x
𝟏𝟎𝟎

SP is = 2882
30. Total SP = 1540 + 1540 = 3080
𝟏𝟐𝒙−𝟏𝟐
By Advertisement = 2882 – 2156
Total P or L (%) = 12 – 12 +
𝟏𝟎𝟎 = 726 (Ans.)
= -1.44 (loss)
𝟑𝟎𝟖𝟎 × 𝟏𝟎𝟎 𝟑𝟎𝟖𝟎 × 𝟏𝟎𝟎
CP = = = 3125 𝟕𝟎
𝟏𝟎𝟎−𝟏.𝟒𝟒 𝟗𝟖,𝟓𝟔 35. (1) 400 x 𝟏𝟏𝟎 = 280  Ans. Maximum Discount
Loss = CP – SP = 3125 – 3080 𝟖𝟓 𝟖𝟓
(2) 400 x 𝟏𝟎𝟎 x 𝟏𝟎𝟎 = 289
= 65 Rs. (Ans.)
𝟖𝟎 𝟗𝟎
(3) 400 x 𝟏𝟎𝟎 x 𝟏𝟎𝟎 = 288
31. 80 Rs. _ 10%____ CP 𝟖𝟎 𝟖𝟖
(4) 400 x x = 281.6
𝟏𝟎𝟎 𝟏𝟎𝟎
 10% 
20%  80
36. Let CP = 1000
𝟖𝟎
100%  𝟐𝟎 x 100
But CP for dealer (900 gm)
= 400 (Ans.) = 900 Rs.
MRP = 1200 (20%)
32. D% = 5 Profit = 33%
And SP after 10%
Let CP = 100
𝟏𝟑𝟑
Discount is
SP = 100 x 𝟏𝟎𝟎 = 133 a 𝟗𝟎
= 1200 x 𝟏𝟎𝟎
𝟏𝟑𝟑 × 𝟏𝟎𝟎
MRP = = 140
𝟗𝟓 = 1080/-
So percentage above the CP Profit = 180
𝟒𝟎
x 100 = 40% 𝟏𝟖𝟎
𝟏𝟎𝟎 P% = 𝟗𝟎𝟎 x 100 = 20%

33. CP 37. Let he bought 40 Apple

100 10 Rs.  11 20 at 4 apple / Rs.
𝟐𝟎
= 𝟒
= 5 Rs.
SP 11 Rs.  10
20 at 5 apple / Rs.
121
𝟐𝟎
Profit = 121 – 100 = 21 = = 4 Rs.
𝟓
𝟐𝟏 * Total CP = 9 Rs.
P% = 𝟏𝟎𝟎 x 100 = 21% (Ans.)
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* SP 9 apple = 2 Rs. he get 1.2 kg. = 1000 Rs.
𝟐 𝟖𝟎 𝟏𝟎𝟎𝟎𝟎
40 = x 40 = 1kg = Rs. 1 kg. (CP)
𝟗 𝟗 𝟏𝟏𝟐
𝟖𝟎 𝟖𝟏−𝟖𝟎 𝟏 And at the time of selling
Loss  9 - 𝟗
= 𝟗
=𝟗
𝟏/𝟗 𝟏𝟎𝟎 he get 0.9 kg. = 1000 Rs. (by dis.)
Loss % = 𝟗
x 100 = 𝟖𝟏
= 1.23%
𝟏𝟎𝟎𝟎𝟎
1 kg. =
𝟎.𝟗
𝟏𝟎𝟎𝟎𝟎 𝟏𝟎𝟎𝟎𝟎
38. Let SP of 100 kg. = 100𝒙 Profit  𝟗
- 𝟏𝟐
𝟑𝟎𝟎𝟎𝟎
And Loss on 100 kg = 20 𝒙 = 𝟗 × 𝟏𝟐
so CP = 100𝒙 + 20 𝒙 = 120 𝒙
𝟐𝟎𝒙 𝟏𝟎𝟎 𝟑𝟎𝟎𝟎𝟎
so loss% = x 100 = 𝟗 × 𝟏𝟐 𝟏
𝟏𝟐𝟎𝒙 𝟔 P% = 𝟏𝟎𝟎𝟎𝟎 x 100 = 33 𝟑%
𝟏𝟏𝟎𝟎 𝟏𝟐
CP of 1 kg = 𝟏𝟎𝟎
= 11
𝟏𝟎𝟎
𝟏𝟎𝟎−
𝟔
SP 1 kg = 11 x 𝟏𝟎𝟎
42. Let total quantity
𝟓𝟎𝟎 𝟓𝟓 100 CP MRP
= 11 x 𝟔 × 𝟏𝟎𝟎 = 𝟔
= 9.166 kg. (Ans.)
100 130
𝟔
lost in fire = 100 x =6
39. 𝟏𝟎𝟎
Profit on CP Profit on SP
24% spoiled sold = 24 x 50  half CP
SP = 3000 SP = 3000
P = 20% P = 20%
= 1200
CP =
𝟑𝟎𝟎𝟎 × 𝟏𝟎𝟎
= 2500 P=
𝟑𝟎𝟎𝟎 × 𝟐𝟎
= 600 Remain = 100 – 30 = 70
𝟏𝟐𝟎 𝟏𝟎𝟎

P = 3000 – 2500 So profit Diff. sold at MRP = 70 x 130

= 500 = 600 – 500 = 100 = 9100
Total CP Total SP

40. Let CP = 100 100 x 100 9100 + 1200

CP SP = 10,000 = 10,300

100 120 𝟑𝟎𝟎

x 100
𝟏𝟎𝟎𝟎𝟎

= 3% Ans.
10% 10% 
90 132
43. 12 __ 30%__ CP 50%  12
Profit = 42 𝟏𝟐
 20% 100%  𝟓𝟎 x 100
𝟒𝟐 𝟏𝟒𝟎
P% = 𝟗𝟎 x 100 = 𝟑
= 46.66% If 4.8 more
Change in P = 20  42 𝟒.𝟖
than P% = 𝟐𝟒𝟎 x 100 = 20%
22
𝟐𝟐
𝟐𝟎
x 100 = 110% 44. CP = 4725
𝟒𝟎
Profit = 4725 x 𝟏𝟎𝟎
41. CP = 1000 1kg
= 1890
Dishonestly at a time of purchasing
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30 100  99
𝟏
x 100
𝟏𝟎𝟎
4 seat 2 seat
= 1% loss

8 22
48. 15 CP = 20 SP
SP = 𝒙 SP ¾ 𝒙 𝑪𝑷 𝟐𝟎
= loss = 5
𝑺𝑷 𝟏𝟓
Total SP 8 𝒙 + 22 x ¾ 𝒙 = 4725 + 1890
𝟓
𝟏𝟔𝒙+𝟑𝟑𝒙 loss % = x 100 = 25%
= 6615 𝟐𝟎
𝟐

49𝒙 = 6615 x 2
𝒙 = 270 Rs. (Ans.)
49. Total cost price of 30 kg.
= 30 x 9.50 = 285
45. SP = 800 then Profit = 20 𝒙
Total CP of 40 kg.
SP = 275 let loss = 𝒙
= 40 x 8.50 = 340
800 – 20 𝒙 = 275 + 𝒙
Total CP Total SP
21 𝒙 = 800 - 275
= 285 + 340 = 70 x 8.9
21 𝒙 = 525
= 625 = 623
𝒙 = 25
= 2 Rs. Loss (Ans.)
CP = 275 + 25 = 300 for 25% Profit
𝟏𝟐𝟓
SP = 300 x 𝟏𝟎𝟎 = 375 (Ans.)
50. On SP = 50 Loss = 𝒙
On SP = 70 Profit = 𝒙
46. Let CP = 100 50 + 𝒙 = 70 – 𝒙
10% 
MRP = 110 2 𝒙 = 20
𝟏𝟏𝟎 × 𝟗𝟎
D = 10% SP - 𝟏𝟎𝟎
= 99 𝒙 = 10
Loss = 100 – 99 = 1 On selling = 50 Rs.
𝟏 CP = 60
Loss % = 𝟏𝟎𝟎 x 100 = 1% loss (Ans.)
𝟏𝟎
Short trick :- Loss % = 𝟔𝟎 x 100
𝟐
10  11 16𝟑%
10  9
100  99 51. SP CP after double SP
𝟏
x 100 100 200
𝟏𝟎𝟎

= 1% loss
𝒙% 𝒙%
47. 10%  10% Loss Profit
𝟏𝟎𝟎 × 𝟏𝟎𝟎 𝟐𝟎𝟎 × 𝟏𝟎𝟎
10  11 =
𝟏𝟎𝟎−𝒙 𝟏𝟎𝟎+𝒙
10  9 100 + 𝒙 = 200 – 2 𝒙
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SP = 100 3 𝒙 = 100 𝒙 = 100/3 𝟏𝟐𝟓
2nd SP = 120 x = 150
𝟏𝟎𝟎
𝟏𝟎𝟎 × 𝟏𝟎𝟎 𝟏𝟎𝟎 × 𝟏𝟎𝟎 × 𝟑
CP = = = 150 3rd SP = 165
𝟏𝟎𝟎−𝟏𝟎𝟎/𝟑 𝟐𝟎𝟎
𝟓𝟎 𝟏 Total Profit is 65% so diff. is 15
loss% = 𝟏𝟓𝟎 = 33 𝟑%
𝟏𝟓
so 3rd Profit percentage = x 100
𝟏𝟓𝟎

52. Profit 10% loss 10% = 10%

1/10 = 11 1/10 = 9
10  11 56. CP
10  9 4 1rs.  5
100  99 Profit 1 SP
𝟏
x 100 5 1 rs.  4
𝟏𝟎𝟎
𝟏
= 1% loss x 100 = 25%
𝟒

53. Let he purchase 150 coins by each. 57. CP 200 Book = 12000
𝟏𝟐𝟎𝟎𝟎
1 Rs.  20 1 Rs.  30 1 Book = = 60
𝟐𝟎𝟎
𝟏 𝟏
150  𝟐𝟎 x 150 150  𝟑𝟎 x 150 20 Book  60 x 20 = 1200 (equal to Profit)
7.5 Rs.  150 5 Rs.  150 200 Book  1200
𝟏𝟐𝟎𝟎
1 Book = 𝟐𝟎𝟎
= 6 Rs.
Now he sells at 1 Rs.  25 𝟔
Profit % = 𝟔𝟎 x 100 = 10%
𝟑𝟎𝟎
then = 12 Rs.
𝟐𝟓

CP = 12.5 Rs.  SP = 12 Rs.

58. Let Total goods = 40
loss = 0.5 Rs.
𝟎.𝟓 Let CP of goods = 100
loss % = 𝟏𝟐.𝟓 x 100
MRP = 120 Total CP = 4000
= 4% (Ans.)
40

𝟏 at = 40% dis.
54. Let CP = 100 20 x 120
40 x = 10
𝟒
𝟒𝟎
Discount = 20% D = 120 x = 48
SP = 2400 𝟏𝟎𝟎
Marked 20% above the CP so MRP = 120 𝟐𝟎 SP = 120 – 48 = 72
SP 120 x = 24
𝟏𝟎𝟎
D = 10% SP(1) = 120 – 24 = 96
For 10 = 72 x 10 = 720
Total SP = 2400 + 960 + 720
𝟗𝟎 SP = 960
SP = 120 x 𝟏𝟎𝟎 = 108 = 4080

Profit = 108 – 100 = 8 Rs. Profit = SP – CP

𝟖
P% =
𝟏𝟎𝟎
x 100 = 8% = 4080 – 4000 = 80
𝟖𝟎
Profit % = 𝟒𝟎𝟎𝟎 x 100 = 2%
55. Let CP = 100
𝟏𝟐𝟎
1st SP = 100 x 𝟏𝟎𝟎 = 120 59. CP = 800
𝟗𝟎
1st Discount = 800 x 𝟏𝟎𝟎 = 720
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𝟖𝟓 64. MRP = 300 D = 12% P = 10%
2nd Discount = 720 x = 612
𝟏𝟎𝟎
𝟏𝟎𝟎−𝟏𝟐
Purchase Rate Shopkeeper = 612 SP = 300 x = 3 x 88 = 264
𝟏𝟎𝟎

Total Cost = 612 + 28 𝟐𝟔𝟒 × 𝟏𝟎𝟎 𝟐𝟔𝟒 ×𝟏𝟎𝟎

CP = 𝟏𝟎𝟎+𝟏𝟎
= 𝟏𝟏𝟎
= 240
= 640
If he sell at MRP than = 300
SP = 800
Profit = 300 – 240 = 60
Profit = 160 𝟔𝟎
P% = x 100 = 25%
𝟏𝟔𝟎 𝟐𝟒𝟎
P% = 𝟔𝟒𝟎
x 100 = 25%

65. Let total Apple = 𝒙

60. Let CP = 100
He sells 40% then remain = 60%
Profit % = 25 𝟔𝟎
𝒙 x 𝟏𝟎𝟎 = 420
𝟏𝟐𝟓
MRP = 100 x 𝟏𝟎𝟎
= 125
𝒙 = 700
Now 16 % Discount
𝟏𝟔
Discount = 125 x 𝟏𝟎𝟎 66. Let Total Price = 𝒙
Now SP = 125 – 20 𝟒
𝒙 x = 16,800
𝟓
= 105 𝟓
𝟓
𝒙 = 16800 x 𝟒 = 21,000
Profit % = 𝟏𝟎𝟎
x 100 = 5%
𝟑 𝟑
Property 𝟕 = 21,000 x 𝟕

61. Let SP Quantity Total Cost = 9,000 (Ans.)

100 10 1000
67. CP = 405 Profit% = 10
𝟏𝟏𝟎 𝟖𝟗𝟏
20% 80% 440+ SP = 405 x 𝟏𝟎𝟎 = 𝟐
= 445.5

1 kg Rotten means remain = 9

80 18 1440 9 kg SP = 445.5
𝟒𝟒𝟎 𝟒𝟒𝟓.𝟓
Increase = 𝟏𝟎𝟎𝟎 x 100 = 44% 1 kg SP = = 49.5 (Ans.)
𝟗

62. No Profit No Loss 68. Commission

2.5%  12.5
63. Let MRP = 100 𝟏𝟐.𝟓
100  𝟐.𝟓
x 100 = 500 (Ans.)
𝟖𝟎
SP = 100 x = 80 L = 10%
𝟏𝟎𝟎
𝟖𝟎 × 𝟏𝟎𝟎 𝟖𝟎𝟎𝟎 𝟖𝟎𝟎 69. 1st type
CP = 𝟏𝟎𝟎 − 𝟏𝟎 = 𝟗𝟎
= 𝟗
5 Rs.  3
If sell at MRP = 100
𝟓
𝟖𝟎𝟎 𝟏𝟎𝟎 1 Guava  𝟑
Profit = 100 - =
𝟗 𝟗
𝟏𝟎𝟎 2nd type
𝟗
Profit % = 𝟖𝟎𝟎 x 100 = 12½% 2 Guava  5
𝟗

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𝟓 73. 5 (6 Pen + 14 Book = 162)
1 Guava 
𝟐
𝟓 𝟓 6 (5 Pen + 8 Book = 102)
Diff. = 𝟐 - 𝟑
𝟏𝟓−𝟏𝟎 _ 30 Pen + 70 Book = 810
= 𝟔
30 Pen + 48 Book = 612
𝟓
= 22 Book = 198
𝟔
𝟓
𝟔
Book = 9
= 𝟓 x 100
𝟑 6 Pen + 14 x 9 = 162
= 50% (Ans.) 6 Pen = 162 – 126
6 Pen = 36
70. Total SP = 12000 + 12000 = 24000 1 Pen = 6
Total P or L 𝑷𝒆𝒏 𝟔
𝑩𝒐𝒐𝒌
=𝟗
𝟏 𝟏
P% 20%  𝟓 6 L%  𝟓 4 𝑷𝒆𝒏 𝟐
𝑩𝒐𝒐𝒌
=𝟑
56

74. Let total article bought = 360

54
25  24
180 180
𝟏
Loss%  𝟐𝟓 x 100 1 Rs.  4 1 Rs.  5
= 4% 𝟏 𝟏
180  x 180 180  x 180
𝟒 𝟓
𝟐𝟒𝟎𝟎𝟎 × 𝟏𝟎𝟎
Total CP = 𝟗𝟔
= 25000 = 45 Rs. = 36 Rs.
Loss = 25000 – 24000 = 1000 SP = 2 Rs.  9
𝟐
360  𝟗 x 360 = 80 Rs.
71. Reduction in Price is 20%
Total CP = 45 + 36 = 81
𝟐𝟎
So total amount remain = 100 x 𝟏𝟎𝟎 = 20 Total SP = 80
4 kg Salt in = 20 Rs. (New Rate) 13
𝟐𝟎
1 kg = = 5 Rs./kg. 360  360 x 3
𝟒
= 1080 (Ans.)

72. MRP = 1500

1st time discount = 20% 75. Ramesh Umesh
𝟖𝟎 32 40
SP1 = 1500 x 𝟏𝟎𝟎 = 1200
8 Sheeps  2800
SP2 = 1104 𝟐𝟖𝟎𝟎
1 Sheep  = 350
2 time discount = 1200 – 1104 = 96
nd 𝟖

𝟗𝟔
Discount % = 𝟏𝟐𝟎𝟎 x 100 = 8%
76. 3 𝒙: 4 𝒙 : 1 𝒙
Material Labour Overheads
Material Cast 3 𝒙 = 67.50
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𝟔𝟕𝟓𝟎 × 𝟖𝒙 82.  5%
Total Cost of Article 8 𝒙 =
𝟑𝒙 × 𝟏𝟎𝟎
𝟏𝟖𝟎𝟎𝟎 100 -------------------- CP
= = 180
𝟏𝟎𝟎
 20%

77. 10% Reduction = 1650

𝟏𝟔𝟓𝟎 25%  100
100%  x 100 = 16500/-
𝟏𝟎 𝟏𝟎𝟎
100%  x 100
𝟐𝟓
78. A B = 400 (CP)
1,00,000 x 3 : 2,00,000 x 2
3𝒙 : 4𝒙 83. Let CP of 1 Ball = 𝒙
Diff. 4 𝒙 – 3 𝒙 = 𝒙 17 Ball CP = 17 𝒙
3 𝒙 + 4 𝒙 = 84,000 On selling 17 Ball at 720
7 𝒙 = 84,000 There is loss of 5 Ball CP means 5 𝒙
𝒙 = 12,000 (Ans.) SP (17 Balls) = 17 𝒙 – 5 𝒙 = 12 𝒙
12 𝒙 = 720
79. A:B A : B: C 𝟕𝟐𝟎
𝒙= 𝟏𝟐
= 60
6 x (4 : 5) 9 x (2 : 3 : 1)
CP 1 (Ball) = 60 (Ans.)
24 : 30 18 : 27 : 9
6 3
84. MRP = 1100 D = 10%
6:3
𝟗𝟎
= 2 : 1 (Ans.) SP = 1100 x 𝟏𝟎𝟎 = 990

Profit = 10%
80. 7½% SP 𝑺𝑷 × 𝟏𝟎𝟎
CP = 𝟏𝟎𝟎 + 𝑷%
3 -------------------- CP 𝟗𝟗𝟎+𝟏𝟎𝟎
=
7½% SP 𝟏𝟎𝟎+𝟏𝟎
𝟗𝟗𝟎 𝒙 𝟏𝟎𝟎
15%  3 =
𝟏𝟏𝟎
𝟑
100%  𝟏𝟓 x 100 = 20 Rs. = 900 (Ans.)

81. Let CP SP 85. Profit = 6% of CP

Profit = 4% of CP
100  10%  110
Diff.
6% of CP – 4% of CP = 3
5%
2%  3
95 20%  114
𝟑
𝟐𝟎 100% of CP  x 100
95 x 𝟐
𝟏𝟎𝟎
= 150 Rs. (Ans.)
 4  80
𝟖𝟎
100  𝟒
x 100

= 2000 (Ans.)
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86. D = 10% P = 12% = 50% (Ans.)
Let CP = 100
𝟏𝟏𝟐
SP = 100 x = 112 91.  5% Profit
𝟏𝟎𝟎
𝟏𝟏𝟐 × 𝟏𝟎𝟎 𝟏𝟏𝟐 × 𝟏𝟎𝟎 𝟏𝟏𝟐𝟎 45 ---------------------- CP
MRP = 𝟏𝟎𝟎−𝟏𝟎
= 𝟗𝟎
= 𝟗
 10% loss
𝑪𝑷 𝟏𝟎𝟎 𝟗𝟎
Ratio of = 𝟏𝟏𝟐𝟎 = 15% of CP  45
𝑴𝑹𝑷 𝟏𝟏𝟐
𝟗

𝟒𝟓 𝟒𝟓
= (Ans.) 100% of CP  x 100
𝟓𝟔 𝟏𝟓

= 300 Rs. Ans.

87. MRP = 500 D = 10% P = 20%

𝟗𝟎 92. MRP = 1500 D = 10%
SP = 500 x 𝟏𝟎𝟎 = 450
𝟗𝟎
𝑺𝑷 × 𝟏𝟎𝟎 SP = 1500 x = 1350
𝟏𝟎𝟎
CP =
𝟏𝟎𝟎 + 𝑷%
for selling of 1242
𝟓𝟒𝟎 × 𝟏𝟎𝟎 𝟏𝟓𝟎𝟎
= 𝟏𝟐𝟎
= 𝟒 Discount = 1350 – 1242 = 108
= 375 (Ans.) 𝟏𝟎𝟖
D% = 𝟏𝟑𝟓𝟎 = 8%

𝟑𝟎 × 𝟏𝟎+𝟑𝟓 × 𝟏𝟏
88. Total CP =
𝟔𝟓 93. SP = 720 SP = 720
𝟑𝟎𝟎+𝟑𝟖𝟓
= P% = 20 L = 20%
𝟔𝟓
𝟔𝟖𝟓 𝟕𝟐𝟎 × 𝟏𝟎𝟎 𝟕𝟐𝟎 × 𝟏𝟎𝟎
= CP = 𝟏𝟐𝟎
CP = 𝟖𝟎
𝟔𝟓

= 10.53 = 600 = 900

𝟏𝟑𝟎
For 30% Profit = 10.30 x 𝟏𝟎𝟎 Total CP = 600 + 900 = 1500
= 13.7 Rs./kg. SP = 720 + 720 = 1440
Loss = 1500 – 1440
89. MRP = 600 D = 15% & 20% = 60 Rs. (Ans.)
𝟖𝟎 𝟖𝟓
He purchased at = 600 x 𝟏𝟎𝟎 x 𝟏𝟎𝟎
94. D = 10% Profit = 15%
= 51 x 8 = 408
Let CP = 100
Total expenditure = 408 + 28 = 436
𝟏𝟏𝟓
SP = 545 Profit = 545 – 436 = 109 SP = 100 x 𝟏𝟎𝟎 = 115 Rs.
𝟏𝟎𝟗 𝑺𝑷 × 𝟏𝟎𝟎 𝟏𝟏𝟓 × 𝟏𝟎𝟎 𝟏𝟏𝟓𝟎
P% = 𝟒𝟑𝟔 x 100 = 25% MRP = 𝟏𝟎𝟎 − 𝑫% = =
𝟗𝟎 𝟗
𝑪𝑷 𝟏𝟎𝟎 𝟗𝟎𝟎
Ratio 𝑴𝑹𝑷 = 𝟏𝟏𝟓𝟎 = 𝟏𝟏𝟓𝟎
𝟗
90. SP = 33M
= 18 : 23 (Ans.)
Profit = 11M
CP = SP – Profit
95. 45 Rs./kg. Quantity = 30 kg.
= 33M – 11M = 22M
𝟏𝟏𝑴
Total CP = 45 x 30 = 1350
P% = 𝟐𝟐𝑴 x 100
Need Profit = 25%
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𝟏𝟐𝟓 99. On selling 8000
Total SP = 1350 x
𝟏𝟎𝟎
𝟏𝟑𝟓𝟎𝟎 Loss = K
= = 1687.5
𝟖 CP  x
30 kg. Profit = 2K
40%
On selling 9800
𝟒𝟎
30 x 𝟏𝟎𝟎 = 12 kg. Need amount more 8000+K=9800–2K
Total SP = 12 x 50 in 18 kg is 3K = 1,800
= 600 Rs. = 1687.5 – 600 K = 600
= 1087.5 CP = 8,000 + 600
𝟏𝟎𝟖𝟕.𝟓 = 8,600
1 kg = 𝟏𝟖
= 60
for 20% profit
𝟏𝟐𝟎
96. Total CP = 12,000 + 10,000 SP = 8,600 x 𝟏𝟎𝟎

= 22,000 = 10,320 (Ans.)

𝟖𝟖 𝟏𝟎𝟖
Total SP = 12000 x 𝟏𝟎𝟎 + 10,000 x 𝟏𝟎𝟎
100. Let CP of Machine 𝒙
= 10560 + 10800
Depreciation = 12%
= 21360
after 3 years
Loss = 22,000 – 21,360
𝟖𝟖 𝟖𝟖 𝟖𝟖
= 640 (Ans.) 𝒙 x 𝟏𝟎𝟎 x 𝟏𝟎𝟎 x 𝟏𝟎𝟎 = 29,644.032
𝟐𝟗𝟔𝟒𝟒.𝟎𝟑𝟐
𝒙 = 𝟖𝟖 × 𝟖𝟖 × 𝟖𝟖 x 100 x 100 x 100
97. CP = 62,000
𝒙 = 43,500
𝟕𝟓
SP (First time) = 62,000 x 𝟏𝟎𝟎
= 46,500

Next time CP = 46,500 101. Total Business = 100

𝟏𝟑𝟎 𝟒
SP = 46,500 x 𝟏𝟎𝟎 = 60,450 commission = 100 x 𝟏𝟎𝟎 = 4 Rs.

Total loss = 62,000 – 60,450 On increase in commission

= 1550 (loss) amount is same
so 5%  4 slump = 20
98. CP = 46,000 L% = 12% 𝟒
100%  x 100𝟓
𝟖𝟖
SP = 46,000 x 𝟏𝟎𝟎 = 80 Rs.
= 40,480 so % slump in Business
CP of 2 nd
article is = 40,480 𝟐𝟎
𝟏𝟎𝟎
x 100 = 20%
𝟏𝟏𝟐
2nd SP = 40,480 x
𝟏𝟎𝟎

= 45,337.6 102. 20 CP = 𝒙SP

𝑪𝑷 𝑿
Loss = 46,000 – 45,337.6 = 𝟐𝟎 P% = 25
𝑺𝑷

= 662.4 (Ans.) 𝑷
P% = 𝑪𝑷 x 100

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𝟐𝟎−𝑿 107. SP
25 = x 100
𝑿
425 CP 355
25 𝒙 = 2000 – 100 𝒙
125 𝒙 = 2000
𝟐𝟎𝟎𝟎 Profit = 𝒙 Loss = 𝒙
𝒙= = 16
𝟏𝟐𝟓
𝟓 𝟏𝟓
103. -𝒙 x +yx =7 425 – 𝒙 = 355 + 𝒙
𝟏𝟎𝟎 𝟏𝟎𝟎
𝟓𝒙 𝟏𝟎 2 𝒙 = 70
𝟏𝟎𝟎
+ Y x 𝟏𝟎𝟎 = 13
𝒙 = 35
- 5𝒙 + 15y = 700 CP = 355 + 35 = 390 (Ans.)
+5𝒙 + 10y = 1300
25y = 2000 108. 20% 25% 40%
𝟐𝟎𝟎𝟎
y= A  B  C  D
𝟐𝟓
𝟏𝟐𝟎 𝟕𝟓 𝟏𝟒𝟎
= 80 Rs. (Ans.) Ax x x = 252
𝟏𝟎𝟎 𝟏𝟎𝟎 𝟏𝟎𝟎

A = 200 (Ans.)
104. 12 CP = 10 SP
𝑪𝑷 𝟏𝟎 109. 100 Oranges  350 Rs.
𝑺𝑷
= 𝟏𝟐) 2 (Profit)
𝟑𝟓𝟎
𝟐 1 Orange  = 3.5 (Cost Price)
𝟏𝟎𝟎
P% = x 100
𝟏𝟎
SP  12 Orange  48
= 20%
𝟒𝟖
1 Orange  = 4 Rs.
𝟏𝟐
𝟎.𝟓 𝟐
105. SP = 10.80 loss = 10% P% = x 100 = 14 % (Ans.)
𝟑.𝟓 𝟕
𝟏𝟎.𝟖𝟎 × 𝟏𝟎𝟎
CP = 𝟗𝟎 × 𝟏𝟎
= 12 Rs.
110. 1 Rs.  2
for 15% Profit 1 Rs.  5
𝟏𝟏𝟓 𝟏𝟑𝟖
SP = 12 x 𝟏𝟎𝟎
= 𝟏𝟎 CP = 5 SP = 2
= 13.8 (Ans.)
Loss = 3 Rs.
𝟑
% Loss = 𝟓 x 100
106. Let the MRP of Umbrella is = 120
𝟐 = 60% (Ans.)
On selling at 𝟑 of MRP
𝟐
SP = 120 x 𝟑 = 80 111. CP 20 Orange  60 Rs.
𝟔𝟎
Loss of 10% 1 Orange  𝟐𝟎 = 3 Rs.

CP =
𝟖𝟎 ×𝟏𝟎𝟎
=
𝟖𝟎𝟎 30 Orange  60 Rs.
𝟗𝟎 𝟗
𝟔𝟎
on selling on MRP = 120 1 Orange  𝟑𝟎 = 2 Rs.

Profit = 120 -
𝟖𝟎𝟎
=
𝟏𝟎𝟖𝟎−𝟖𝟎𝟎
=
𝟐𝟖𝟎 SP 25 Orange  60 Rs.
𝟗 𝟗 𝟗
𝟔𝟎 𝟐𝟒
𝟐𝟖𝟎 2 Orange  𝟐𝟓 x 2 =
𝟗
𝟓
P% = 𝟖𝟎𝟎 x 100
𝟗 Total CP = 3 + 2 = 5
= 35%
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𝟒 115. Let Milk is 100 ltr. at the rate of
Total SP = 4 𝟓
𝟒 𝟏 1 Rs. /Ltr. (CP) = 100 Rs.
Loss = 5 – 4 =
𝟓 𝟓 On adding 𝒙 liter of Water
𝟏

Loss % = 𝟓
x 100 Total Mixture = 100 + 𝒙
𝟓
𝟏 Profit = 100 + 𝒙 – 100 = 𝒙 Rs.
= 𝟐𝟓 x 100
𝒙
P% = x 100 = 25
𝟏𝟎𝟎
= 4% (Ans.)
Ratio of Water and Milk
25 : 100
112. CP
= 1 : 4 (Ans.)
8 Orange  34 Rs.
𝟑𝟒 𝟏𝟕
1 Orange  𝟖
= 𝟒
Rs.
116. SP = 144 hens
SP
Loss = 96 hens
12 Orange  57 Rs.
CP = 96 hens + 144 hens
𝟓𝟕 𝟏𝟗
1 Orange  = = 240 hens
𝟏𝟐 𝟒
𝟏𝟗 𝟏𝟕 𝟐 𝟗𝟔 𝒉𝒆𝒏𝒔
Profit on 1 Orange = - =𝟒 Loss % = x 100 = 40%
𝟒 𝟒 𝟐𝟒𝟎 𝒉𝒆𝒏𝒔

to earn 45 Rs.
𝟒𝟓 𝑹𝒔. 117. Let CP = 100
=𝟏
𝑹𝒔./𝑶𝒓
𝟐 𝟏𝟏𝟓
Fixed the sale price = 100 x 𝟏𝟎𝟎 = 115
= 90 Oranges
Discount = 12%
𝟏𝟐
113. CP of 7 Pens = 10 Rs. = 115 x 𝟏𝟎𝟎 = 13.8
SP of 7 Pens on 40% Profit is SP = 115 – 13.8 = 101.2
𝟏𝟒𝟎 Profit = SP – CP = 101.2 – 100
= 10 x 𝟏𝟎𝟎 = 14 Rs.
𝟏
𝟏𝟒 = 1.2 = 1 %
1 Pen SP = 𝟕
= 2 Rs. 𝟓

in 10 Rs.
𝟏𝟎 𝑹𝒔. 118. On Reduce Price of Rubber by 25%
𝟐 𝑹𝒔./𝑷𝒆𝒏
= 5 Pen (Ans. )
𝟐𝟓
1 x 𝟏𝟎𝟎
114. 180 Rs./kg. 200 Rs./kg. ¼ Rs.  2 Rubber (New Price)
5 kg. 8 kg. 1 Rs.  8 Rubber (Ans.)
𝟏𝟖𝟎 × 𝟓+𝟐𝟎𝟎 × 𝟑
Total CP of 1 kg. = 𝟖
𝟗𝟎𝟎+𝟔𝟎𝟎 𝟏𝟓𝟎𝟎 119. Let total 100 goods at 100 Rs.
= = = 187.5
𝟖 𝟖
100
SP = 210 Rs./kg.
Profit = SP – CP 𝟑
100 x 𝟒 = 75 25 (Remains)
= 210 – 187.5 = 22.5
𝟏𝟐𝟎
𝟐𝟐.𝟓 SP = 75 x 𝟏𝟎𝟎 SP = 25 (at cost price)
P% = 𝟏𝟖𝟕.𝟓 x 100 = 12%

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= 90 Rs. 124. SP = 1690 P% = 30
Total SP = 90 + 25 = 115 Rs. 𝑺𝑷 × 𝟏𝟎𝟎 𝟏𝟔𝟗𝟎 × 𝟏𝟎𝟎
CP = =
𝟏𝟎𝟎 + 𝑷% 𝟏𝟑𝟎
Profit = 115 – 100 = 15 Rs.
= 1300 (Ans.)
𝟏𝟓
P% = x 100 = 15%
𝟏𝟎𝟎

125. Let Original Price = 100

120. Let SP = 100 𝟗𝟓
CP = 100 x = 95 Rs. (5% less)
𝟏𝟎𝟎
Profit = 25% of SP 𝟏𝟐𝟎
SP = 95 x = 114 (20% of CP)
𝟐𝟓 𝟏𝟎𝟎
= 100 x = 25 Rs.
𝟏𝟎𝟎
Profit on original Price = 114 – 100 = 14
CP = SP – P = 100 – 25 = 75 𝟏𝟒
%= x 100
𝟐𝟓 𝟏 𝟏𝟎𝟎
P% = x 100 = 33 %
𝟕𝟓 𝟑
= 14% (Ans.)

121. SP – 14 Rs. (5 lemons)

126. Let List Price = 100
Profit = 40% 𝟓𝟎
SP = 100 x 𝟏𝟎𝟎 = 50 (half rate)
𝑺𝑷 × 𝟏𝟎𝟎 𝟏𝟒 × 𝟏𝟎𝟎
CP = 𝟏𝟎𝟎 + 𝑷%
= 𝟏𝟒𝟎
= 10 Rs.
loss = 20%
CP = 5 lemons = 10 Rs. 𝟓𝟎 × 𝟏𝟎𝟎 𝟓𝟎 × 𝟏𝟎𝟎 𝟏𝟐𝟓
CP = = =
𝟏𝟎 𝟏𝟎𝟎 − 𝟐𝟎 𝟖𝟎 𝟐
12 lemons = 𝟓
x 12 = 24 Rs.
Profit if he sell on list price
𝟏𝟐𝟓 𝟐𝟎𝟎 − 𝟏𝟐𝟓 𝟕𝟓
= 100 - 𝟐
= 𝟐
= 𝟐
122. Let listed Price of Article is = 100
𝟕𝟓
𝟒 𝟐
CP for Richa = 100 x 𝟓 = 80 P% = 𝟏𝟐𝟓 x 100 = 60%
𝟐
𝟏𝟐𝟎
SP for Richa = 100 x 𝟏𝟎𝟎 = 120

Profit = 120 – 80 = 40 127. SP = 80 Pens = 140

𝟒𝟎 𝟏𝟒𝟎 𝟕
P% = x 100 1 pen = 𝟖𝟎
=𝟒
𝟖𝟎

= 50% (Ans.) Loss = 30%

𝟕
× 𝟏𝟎𝟎
𝟒
CP (1 Pen) = 𝟏𝟎𝟎
− 𝟑𝟎
123. Let the SP of an article is = 100
𝟕
× 𝟏𝟎𝟎 𝟓
if we Reduced it by 50% = 50 =𝟒 = 𝟐 Rs.
𝟕𝟎
Less% = 10 for 30% Profit SP
𝟓𝟎 × 𝟏𝟎𝟎 𝟓𝟎 × 𝟏𝟎𝟎 𝟓𝟎𝟎 𝟓 𝟏𝟑𝟎 𝟏𝟑
CP = = = = 𝟐 x 𝟏𝟎𝟎 = Rs.
𝟏𝟎𝟎 − 𝟏𝟎 𝟗𝟎 𝟗 𝟒
Now if SP = 100 then 𝟏𝟎𝟒
In 104 Rs. No. of Pen sell are = 𝟏𝟑
𝟓𝟎𝟎 𝟒𝟎𝟎 𝟒
Profit = 100 - =
𝟗 𝟗
= 32 (Ans.)
𝟒𝟎𝟎
𝟗
P% = 𝟓𝟎𝟎 x 100
𝟗
128. Let CP of 1 watch = 𝒙
= 80% (Ans.)
14 watch = 14 𝒙

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Profit = 4 𝒙 132. Let total CP = 100
SP of 14 watch = 14 x 450 = 6300 CP
CP + P = SP half
14 𝒙 + 4 𝒙 = 6300 50 50
18 𝒙 = 6300 half
𝟔𝟑𝟎𝟎 Profit = 40% 25 25
𝒙=
𝟏𝟖 𝟏𝟒𝟎
SP = 50 x
𝒙 = 350 (Ans.) 𝟏𝟎𝟎

= 70 Rs. Loss = 40%

𝟐𝟓 × 𝟏𝟎𝟎 𝟐𝟓𝟎
129. Let CP = 𝒙 (1 Book) SP = 𝟔𝟎
= 𝟔

12 Book CP = 12 𝒙 = 15 Rs.
Profit = 3 𝒙 (3 Books CP)
Total SP = 70 + 15 + 25 = 110 Rs.
SP = 1800
Profit = 110-100 = 10
SP = CP + Profit
𝟏𝟎
P% = 𝟏𝟎𝟎 x 100 = 10%
3 𝒙 + 12 𝒙 = 1800
15 𝒙 = 1800
𝟏𝟖𝟎𝟎 133. P% = 13
𝒙=
𝟏𝟓
SP = 7,91,000
CP = 120 (Ans.)
𝟕,𝟗𝟏,𝟎𝟎𝟎 × 𝟏𝟎𝟎
CP = 𝟏𝟏𝟑
= 7,00,000

130. Let the CP = 100 (Start) Profit = 7,91,000 – 7,00,000

at the end SP = 165 (65%) = 91,000/- (Ans.)

𝟏𝟐𝟎
1st SP = 100 x 𝟏𝟎𝟎 = 120
134. Let CP of Watch = 𝒙
𝟏𝟐𝟓
2nd SP = 120 x 𝟏𝟎𝟎 = 150
Wall Watch = 390 – 𝒙
Now 165 – 150 = 15 (Rs. Profit req.) 𝟏𝟎 𝟏𝟓
𝒙 x 𝟏𝟎𝟎 + (390 – ) x 𝟏𝟎𝟎 = 51.50
𝟏𝟓
P% = 𝟏𝟓𝟎 x 100 𝟏𝟎𝑿+𝟏𝟓 × 𝟑𝟗𝟎 −𝟏𝟓𝑿 𝟓𝟏.𝟓𝟎
=
𝟏𝟎𝟎 𝟏𝟎𝟎
= 10% (Ans.)
10 𝒙 = 5850 – 15 𝒙 = 5150
5850 – 5150 = 15 𝒙
131. Let CP of land = x
𝟏𝟐𝟎 𝟏𝟐𝟎 𝟏𝟐𝟎
700 = 15 𝒙
𝒙 x 𝟏𝟎𝟎 x 𝟏𝟎𝟎 x 𝟏𝟎𝟎 = 3,45,600 𝟕𝟎𝟎
𝒙 = = 140
𝟑,𝟒𝟓,𝟔𝟎𝟎 × 𝟏𝟎 × 𝟏𝟎𝟎 𝟏𝟓
𝒙=
𝟏𝟐 × 𝟏𝟐 ×𝟏𝟐 Wall Watch = 390 – 140 = 250
= 2,00,000/- (Ans.) Diff. = 250 – 140
= 110 Rs. (Ans.)

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135. SP = 4,000 SP = 4,000 140. 10% Profit 10% Loss
P = 25% Loss = 800 (P & L are equal) 𝟏 𝟏
-11 -9
𝟏𝟎 𝟏𝟎
𝟒𝟎𝟎𝟎 × 𝟏𝟎𝟎
CP = CP = 4000 + 800 10  11
𝟏𝟐𝟓
= 3200 = 4800 𝟏𝟎 𝟗 𝟏
𝟖𝟎𝟎
𝟏𝟎𝟎
 𝟗𝟗 𝟏𝟎𝟎
x 100
Profit = 4000–3200 L% = x 100
𝟒𝟖𝟎𝟎
𝟐
= 800 = 16 % (Ans.) 1 loss = 1% loss
𝟑

141. 10 SP = 13 CP
136. CP : SP
𝑺𝑷 𝟏𝟑
5 : 4
𝑪𝑷
= 𝟏𝟎 ) 3 Profit

𝟑
loss 1 P% = x 100 = 30%
𝟏𝟎
𝟏
loss % = 𝟓 x 100
142. CP 73 articles = 5110
= 20% (Ans.) 𝟓𝟏𝟏𝟎
1 article = 𝟕𝟑
= 70 Rs.

SP 89 articles = 5607
137. Let CP of VCR = 𝒙
𝟓𝟔𝟎𝟕
1 article = = 63 Rs.
CP of TV = 1½ 𝒙 𝟖𝟗

Total 𝒙 + 1.5𝒙 = 35,000 Loss = CP – SP = 70 – 63 = 7

𝟕
2.5 𝒙 = 35,000 L% = x 100 = 10%
𝟕𝟎
𝟑𝟓,𝟎𝟎𝟎
𝒙= 𝟐.𝟓
143. Let CP = 100 MRP = 120 (20%)
𝒙 = 14,000 (Ans.)
𝟗𝟎
D = 10% SP = 120 x = 108 Rs.
𝟏𝟎𝟎

138. SP = 72 Loss = 10% Profit = 108 – 100 = 8 Rs.

𝟕𝟐 × 𝟏𝟎𝟎 𝟕𝟐 × 𝟏𝟎𝟎 𝟖
CP = = = 80 P% = 𝟏𝟎𝟎 x 100 = 8%
𝟏𝟎𝟎−𝟏𝟎 𝟗𝟎

for 5% Profit
144. CP 20 Rs. 25 Rs.
𝟏𝟎𝟓
SP = 80 x 𝟏𝟎𝟎 𝟓 𝟒
Quantity 𝟏𝟎𝟎 𝟏𝟎𝟎
=9
= 84 Rs. (Ans.)
Total CP = 200
Total SP = 24 x 9 = 216
139. CP = 80 Overhead charges = 20 Profit = 216 – 200 = 16
Total CP = 80 + 20 = 100 𝟏𝟔
P% = 𝟐𝟎𝟎 x 100 = 8%
SP = 120
Profit = 120-100 = 20
𝟐𝟎
145. 18 CP = 15 SP
P% = 𝟏𝟎𝟎 x 100 = 20%
𝑪𝑷 𝟏𝟓
𝑺𝑷
= 𝟏𝟖 ) 3 (profit)
𝟑
P% = 𝟏𝟓 x 100
P% = 20% (Ans.)

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 Profit & Loss - Practice Sheet
𝑪𝑷 𝟓 151. Total Copies = 120
146. = ) 1 Rs. (Profit)
𝑺𝑷 𝟔
𝟏 CP = 120 x 3 = 360
P% = x 100
𝟓 120
= 20%
1/3 1/2 Remaining
𝟏 𝟏
147. CP = 3 egg = 5 Rs. 120 x = 40 120 x = 60 120 – 100 = 20
𝟑 𝟐

SP = 40 x 4 = 160 SP = 60 x 5 = 300 SP = 3 x 20 = 60
𝟓
1 egg  𝟑 Rs. (On MRP)

SP 5 egg  12 Rs. Total SP = 160 + 300 + 60 = 520 Rs.

𝟏𝟐 Profit = 520 – 360 = 160 Rs.
1 egg  Rs.
𝟓 𝟏𝟔𝟎 𝟒𝟎𝟎
P% = x 100 =
𝟏𝟐 𝟓 𝟑𝟔−𝟐𝟓 𝟏𝟏 𝟑𝟔𝟎 𝟗
Profit = - = =
𝟓 𝟑 𝟏𝟓 𝟏𝟓 𝟒
= 44 %
for 143 Rs. Profit No. of egg sell 𝟗

𝟏𝟒𝟑 𝟏𝟒𝟑 × 𝟏𝟓
= 𝟏𝟏 =
𝟏𝟏
𝟏𝟓 152. SP = 76 P% = 52
= 195 (Ans.) 𝟕𝟔 × 𝟏𝟎𝟎
CP = 𝟏𝟓𝟐
= 50 25 Rs.

148. SP = 69 Loss = 8% On selling at SP = 75 Profit

𝟐𝟓
𝟔𝟗 × 𝟏𝟎𝟎 P% = 𝟓𝟎 x 100 = 50%
CP = = 75 Rs.
𝟗𝟐

On selling at = 78
Profit = 78 – 75 = 3 Rs. 153. CP = 800 P% = 12.5%
𝟏𝟏𝟐.𝟓
𝟑 SP = 800 x = 900
P% = 𝟕𝟓 x 100 = 4% 𝟏𝟎𝟎𝟎

D = 10% SP = 900
149. Let SP = 100 𝟗𝟎𝟎 × 𝟏𝟎𝟎 𝟗𝟎𝟎 × 𝟏𝟎𝟎
MRP = =
𝟏𝟎𝟎−𝟏𝟎 𝟗𝟎
𝟐𝟓
Profit = 100 x = 25 Rs. (Profit is 25% of SP)
𝟏𝟎𝟎 = 1000 Rs. (Ans.)
CP = 100 – 25 = 75
𝟐𝟓 𝟏
P% = x 100 = 33 % 154. SP = 20 Apple = 100
𝟕𝟓 𝟑
𝟏𝟎𝟎
1 Apple = = 5 Rs.
𝟐𝟎
150. SP = 144 Let CP = 𝒙
P% = 20
𝟏
Loss = 𝒙 𝟓 × 𝟏𝟎𝟎 𝟓𝟎𝟎 𝟐𝟓
𝟕 CP = 𝟏𝟎𝟎+𝟐𝟎 = 𝟏𝟐𝟎 =
𝟔
SP = CP – Loss
in 100 Rs. number of Apple purchase
𝟏
144 = 𝒙 - 𝟕 𝒙 𝟏𝟎𝟎 𝟔
is = 𝟐𝟓 = 100 x 𝟐𝟓 = 24 (Ans.)
𝟔 𝟔
𝒙 = 144
𝟕

𝟕
𝒙 = 144 x 𝟔 = 168
0% No Profit
No Loss

On selling at SP = 168

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155. Production 160. Let the cost price of 1 liter pure milk be
𝟗
Wheat = Rice Re. 1, then
𝟒
𝟓 6 liters (milk) CP=Rs. 6
Price Rice = Wheat
𝟒

Price Production = Income CP = Rs. 6

only.
Rice 5 4 = 20
2 liter (water) CP=Rs. 0
Wheat 4 9 = 36
𝑾𝒉𝒆𝒂𝒕 𝟑𝟔 𝟒 And 8 liter mixture SP 8x2= Rs. 16
= = 1 Times
𝑹𝒊𝒄𝒆 𝟐𝟎 𝟓 𝟏𝟔−𝟔 𝟏𝟎𝟎𝟎
Profit = x 100 = = 166.66%
𝟔 𝟔

𝟏𝟕 𝟏𝟕𝟎𝟎 𝟐 161. SP of 60% goods=0.6 𝒙 x0.95=0.57𝒙

156. 1) x 100 = = 47 %
𝟑𝟔 𝟑𝟔 𝟗
Total
𝟐𝟒
2)
𝟓𝟎
x 100 = 48% SP=1.01 𝒙
𝟏𝟗 𝟏𝟗𝟎 𝟐
3) 𝟒𝟎 x 100 = = 47 𝟒% SP of 40% goods = 0.4𝒙 x1.1=0.44 𝒙
𝟒
𝟐𝟗 𝟏𝟒𝟓 𝟏 Profit = 0.01𝒙 = 100
4) 𝟔𝟎 x 100 = 𝟑
= 48 𝟑%
𝒙 = 10000
Alternatively: From option (C)
157. SP 32 Oranges = 30 Rs.
𝟑𝟎 𝟏𝟓 10000
1 oranges = 𝟑𝟐 = 𝟏𝟔
6000 4000
𝟏𝟓
Loss = 25% SP = 𝟏𝟔
loss=300 gain=400
𝟏𝟓
× 𝟏𝟎𝟎 𝟓
CP = 𝟏𝟔
= 𝟒 Rs. net gain=400 - 300 = Rs. 100, Hence option
𝟕𝟓
(c) is correct.
for 20% gain SP of 1 Orange
𝟓 𝟏𝟐𝟎 𝟑 162. Go through options
is = 𝟒 x 𝟏𝟎𝟎 = 𝟐 Rs.
CP SP MP
No. of Oranges sold in 24 Rs.
100 100 300
𝟐𝟒 𝟒𝟖
= 𝟑 = 𝟑
= 16 Rs. (Ans.) 𝟐
𝟐 - 66 %
𝟑

+ 200%
158. SP = 700 Loss = 30%
𝟕𝟎𝟎 ×𝟏𝟎𝟎 Note When there is no loss, CP = SP
CP = 𝟕𝟎
= 1000
Alternatively: CP = SP MP
for 30% Profit
2/1
𝟏𝟑𝟎
SP = 1000 x 𝟏𝟎𝟎 = 1300 Rs. (Ans.) 100 k=100+200=300

2/3
159 Abhishek Bhanu
From percentage change graphic:
Discount 2800 2400+640=3040
Decrease Increase
The difference in selling price is same as 𝟐 𝟐 𝟐
=
𝟑 𝟑−𝟐 𝟏
Difference in discount which
= 66.66% = 200%
(=3040-2800) = 240
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So, When CP = 100, markup % = 200, MP = 300
𝟐
Discount = 𝟔𝟔 % = 200, SP = 100 = CP Level 2
𝟑

𝟏
Alternatively : (CP = SP) = MP
𝟑

(CP = SP) : MP = 1 : 3 168. CP = 100, SP (with tax) = 120

New SP = 100 - 5 = 95
163. CP : MP = 2 𝒙: 3 𝒙
∴ Effective discount = 120 - 95 = 25
Profit = 𝒙
So, at SP of 95  discount = 25
(%) profit : (%) discount 3 : 2
𝟐𝟓
Let CP = 200, SP = 300 and at SP of 3325  discount = 𝟗𝟓x3325
𝟑𝒙 𝟐𝒙
But x 200 + x 300= 100 = 875
𝟏𝟎𝟎 𝟏𝟎𝟎

𝒙 = 8.33%
Discount 2 𝒙 = 16.66% 169. Let the CP of a bicycle = Rs. 100
Now, since profit 140%
164. It is dependent upon the markup (%) or ∴ SP = 240
discount (%)
Now, 7 bicycles are being sold instead if 1
Since, +20%
100 120
bicycle, but the sale price of new bicycle
96 = Rs. 120
-20%
loss = 4% Therefore total sale price of new sale of
50%
Again 100 150 bicycles = 7 x 120 = 840
75
50% and the CP = 7 x 100 = 700
loss = 25%
So, the new profit = 840 - 700 = Rs. 140
Hence we can't determine.
Since the initial profit is name as the new
so there is no increase in percentage.
165. Let the MP = Re 1 per kg then
Weight MP Rate
170. Price of 10 chairs = 10 x 200 = 2000
100 100 1
Price of 12 chairs (without discount)=12x200=2400
𝟖𝟎 𝟖𝟎
96 Price of 12 chairs with discount=10x200+2x80=2160
𝑺𝑷 𝟗𝟔
𝟖𝟎 𝟏𝟔 Therefore discount = 2400-2160=240
Effective discount = 1 - 𝟗𝟔 = 𝟗𝟔
𝟐𝟒𝟎
𝟏𝟔 Hence discount % =𝟐𝟒𝟎𝟎x 100 = 10%
% discount = 𝟗𝟔 x 100 = 16.66%

166. Reduced price = 100 x 0.95 x 0.90 x 0.80

= 68.40
∴ Single discount = (100 - 68.4)% = 31.6%
167. Best way is to assume some proper
values then verify it.

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171. Fresh grapes Here, CPV = CPG and SPV = SPG
Water pulp But P=Q
also, p% of CPV = Q% of SPG
80% 20%
𝟐 𝟏𝟐𝟓 𝒑
also Q = 𝟒𝟏 % of p = x
4% : 1 𝟑 𝟑 𝟏𝟎𝟎
𝑷
Dry grapes and Q x 100
𝟏𝟎𝟎+𝑷

(From the concept of percentage change)

Water Pulp
𝑷 𝟏𝟐𝟓 𝑷 𝟐 𝟏𝟐𝟓
∴ x 100 = x (𝟒𝟏 = )
25% 75% 𝟏𝟎𝟎+𝑷 𝟑 𝟏𝟎𝟎 𝟑 𝟑

p = 140
1 : 3
∴ CP = 100 when SP = 240
5kg 15kg] out of 20kg dry grapes
Where CP = CPv = CPG and SP = SPv = SPG
Again SP for Amrindra = 240 + 140% of 240 = 576
80% 20%

+(55kg) 4 1 Required proportion 175. Anjuli Bhoomika Chawla

of water and pulp
60 kg 15kg
100 100 100

Thus to make dry grapes similar to the - 20% - 15% - 12%

fresh grapes, Akram requires 55 kg water
with 20kg of dry grapes. 24 80 23.5 85 23.44 88

- 5% - 10% - 13%
𝟓𝟓
So, the profit (%) =𝟐𝟎 x 100 = 275%
76 76.5 76.56

Thus it is clear from the graphical

172. Let the CP and SP of 1g = Re 1, then solution that the maximum discount is
He spends Rs. 2000 and purchase 2200g availed by Anjuli.

and he charges Rs. 2000 and sells 1800g

𝒈𝒐𝒐𝒅𝒔 𝒍𝒆𝒇𝒕
176. Let the actual cost price of an article be
Profit (%) = x 100
𝒈𝒐𝒐𝒅𝒔 𝒔𝒐𝒍𝒅 Re. 1 (in place of 𝒙) Now he purchases
𝟒𝟎𝟎 𝟐
= 𝟏𝟖𝟎𝟎
x 100 = 𝟐𝟐 𝟗% goods worth Rs. 120 and pays Rs. 80,
since 20% discount is allowed.
173. Candle Bulb 𝟖𝟎 𝟐
CP a c So the CP 𝟏𝟐𝟎 = 𝟑
SP b d
and c=2a Again MP = 180, SP = 135 (since 25%
profit = 10 (b - a) = 3d
and Loss = 10 (c - d) = 4b
discount)
𝟑𝒅
Profit (%) =
𝟏𝟎𝒂
x 100 Thus the trader sells goods worth Rs. 90
𝟒𝒃
and Loss (%) = x 100 instead of 100 g and charges Rs. 135.
𝟏𝟎𝒄
𝟑𝒅 𝟒𝒃
Again x 100 = x 100 𝟏𝟑𝟓 𝟑
𝟏𝟎𝒂 𝟏𝟎𝒄
𝟑𝒅 𝟒𝒃 𝟑𝒅 𝟒𝒃 Therefore the effective SP = =𝟐
= = (∵ c = 2a) 𝟗𝟎
𝒂 𝒄 𝒂 𝟐𝒂
𝒃 𝟑 𝟑 𝟐
= −
𝟐 𝟑
𝒅 𝟐 ∴ Profit (%) = x 100 = 125%
𝟐/𝟑

174 177. Let the number of sweets be 100 and the

p%
Virendra = CPv SPv cost
Q%
Gurindra = CPG SPG price of one piece of sweet = Re. 1
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then, total cost price = 100 x 1 = Rs. 100 Thus, selling price per article
Total sale price = = 630/600 = 1.05.
40x1.4+30x1.2+30x1.05=123.5 Since, he sells only 630 articles at this
∴ Profit (%) = 23.5% (= 123.5 - 100) price, his total recovery
= 1.05 x 630 = 661.5
178. Total cost price = 1000 x 1.2 = Rs. 1200
Profit percent (actual)
Expected selling price=700 x 𝒙
= (211.5/450) x 100 = 47%
= 1200 x 1.1666=1400
𝒙 = Rs. 2 per toy
Now the real selling price = 750x2 = Rs. 183. Cost price = 𝒙

1500 Marked Price = 𝒙 + 205

∴ Profit = Rs. 300 (=1500 - 1200) Selling Price = 0.9 𝒙 + 184.5
𝟑𝟎𝟎
∴ Profit % = 𝟏𝟐𝟎𝟎
x 100 = 25% Percentage Profit
=[(-0.1 𝒙 +184.5)/ 𝒙 ]x100.
179. Solve through the values given in the 𝟏𝟖𝟒𝟓𝟎 − 𝟏𝟎𝒙
= 𝒙
options. Option (c) is correct because at
4/5 x 300 + 5/4 x 600 we see that the profit 184 & 185. Using options from question 15.
earned = Rs. 90. Suppose she had spent Rs. 6 at the
market complex, she would spend Rs. 3

180. The total discount offered by A = 5% on at her uncle's shop. The other condition

1,00,000 + 12.5% on 80,000 = 5,000 + (that she gets 2 sweets less per rupee at

10,000 = 15,000. If B wants to be as the market complex) gets satisfied in this

competitive, he should also offer a scenario if she had bought 12 chocolates

discount of Rs. 15,000 on 1,80,000. overall. In such a case, her buying would

Discount percentage = 15000 x have been 2 per Rupee at the market and

100/1,80,000 = 8.33% discount. 4 per rupee at Uncle Scrooge's Shop.

Trial and error will show that this
condition is not satisfied for any other
181. The trader pays 1600 x 0.95 x 0.95
option combination.
= Rs. 1444

186. The successive discounts must have

182. Total outlay (initial investment)
been of 10% each. The required price will
= 750 x 0.6 = Rs. 450.
be got by reducing 25 by 10% twice
By selling 600, he should make a 40%
consecutively. (Use PCG application for
profit on the outlay. This means that the
successive change)
selling price for 600 should be
1.4 x 450 = Rs. 630

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 Profit & Loss - Practice Sheet
187. If we assume the value of the first cycle Then, profit from monitor sales = Rs.
as Rs. 900. Then 900+96= 996 should be 45000
equal to twice the value of the second 𝟒𝟓𝟎𝟎𝟎
Thus, profit per monitor = 𝟏𝟓
=Rs. 3000
cycle. Hence, the value of the second
(Since, 15 monitors were sold in all.)
cycle works out to be: 498.
Hence, C.P. of monitor = Rs. 15000
Also 498+96=594 which is Rs. 306 less
And C.P. of Printer = Rs. 7500
than 900.
Total Cost = 15000x20+7500x5 = 3,37,500
Hence, option (a) fits the situation
perfectly and will be the correct answer. Total Revenue=18000x15+9500x2=28900
Hence, loss of Rs. 48,500
Note here that if you had tried to solve
this through equations, you would have
got stuck for a very long time. 191. Total expenditure
𝟓𝟎
= 1,00,000 + 100 x 5 x 30 x (AC Room)
𝟏𝟎𝟎
188. The cost of the trip would be 𝟒𝟓
+ 50 x 10 x 30 x 𝟏𝟎𝟎 (Non AC)
proportional to the price of petrol. So, if
+ 10,000 (Advertisement)
initially the cost is 100, the new cost
would be 80. Also, initially since his = 1,24,250

profit is 20%, his revenue would be 120. Total income

When he takes 4 passengers instead of 3 𝟓𝟎 𝟒𝟓
= 5 x 30 x 𝟏𝟎𝟎x 600 + 10 x 30 x 𝟏𝟎 x 350
his revenue would go up to 160 - And his
= 92250
profit would become 100% (cost 80 and
Loss = 1,24,250 - 92,250
revenue 160).
= 32,000 (Loss)

189. Total number of microwave ovens = 15

192. Sell maximum monthly because on
Hence, Washing machines = 10
monthly periodicals they have maximum
Thus, He sells 80% of both at a profit of
profit of 50%
Rs. 40,000. Cost of 80% of the goods = 0.8
x 2,05,000 = 1,64,000.
193. Mangos
Total amount recovered =1,64,000+40,000
𝟒𝟐𝟓 𝟔𝟓
= 2,04,000 CP = 𝟏𝟎𝟎 = 4.25 SP = 𝟏𝟐

Hence, loss = Rs. 1000 𝟔𝟓

Profit = 𝟏𝟐 - 4.25
𝟔𝟓 − 𝟓𝟏.𝟎𝟎 𝟏𝟒
= = 𝟏𝟐
𝟏𝟐
190. There were 5 printers (2+3) and 20
𝟏𝟒
monitors. He sells 2 printers for a profit of P% = 𝟏𝟐
x 100
𝟒𝟐𝟓
𝟏𝟎𝟎
Rs. 2000 each. Hence, profit from printer
𝟏𝟒×𝟏𝟎𝟎
sales = Rs. 4000. = 𝟏𝟐×𝟒𝟐𝟓 x 100
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 Profit & Loss - Practice Sheet
𝟏𝟒𝟎𝟎 Total SP = 70 + 15 + 25 = 110 Rs.
= 𝟓𝟕
= 24.56%
Profit = 110 – 100 = 10 Rs.
Apple
𝟏𝟎
𝟏𝟓𝟎 𝟑𝟎 %= x 100 = 10%
CP = SP = = 2.5 𝟏𝟎𝟎
𝟏𝟎𝟎 𝟏𝟐

= 1.5 Profit = 2.5 - 1.5 = 1Rs.

𝟏𝟎 𝟐 197.  5% Profit
P% = x 100 = 66 %
𝟏𝟓 𝟑
12Rs. ---------------------- CP
Watermelons-
 2 ½% loss
𝟏𝟖𝟎𝟎 𝟑𝟔𝟎
CP = = 18 SP = 𝟏𝟐
𝟏𝟎𝟎 𝟏𝟐 7 ½%  12 100 %  𝟕.𝟓 x 100
Profit = 30 - 18 = 12 𝟏𝟐𝟎
100%  x 100
𝟕𝟓
𝟏𝟐 𝟐
P% 𝟏𝟖
x 100 = 66 𝟑
% = 160 Rs.
Both apple & water melons
198. CP 7 Pen  9 Rs.
𝟏𝟖𝟎 𝟑𝟑
194. CP = = 1.8 Rs. SP = = 2.75 Rs. 𝟗
𝟏𝟎𝟎 𝟏𝟐 1 Pen  Rs./Pen
𝟕
𝟎.𝟗𝟓
P% = x 100
𝟏.𝟖
𝟗𝟓 𝟒𝟕𝟓 𝟕 SP 8 Pen  12 Rs.
= 𝟏𝟖 x 10 = 𝟗
= 52𝟗%
𝟏𝟐
1 Pen  𝟖
Rs./Pen
𝟐
So Maximum Profit is 66𝟑%
𝟑 𝟗 𝟐𝟏−𝟏𝟖
By last question Profit 𝟐
-𝟕= 𝟏𝟒
𝟐 𝟑
𝟔𝟔
= 1800 x 𝟑
= 1200 
𝟏𝟎𝟎 𝟏𝟒
𝟏𝟐
Pen  𝟑
𝟏𝟒
195. P = 1200 in 1 day 𝟔
= x 14 = 28
𝟑
July = 31 day
Total P = 31 x 1200
199. SP x 5 = CP x 3
𝟐𝟎
Service charge = 31 x 1200 x 𝑺𝑷 𝟑
𝟏𝟎𝟎 =𝟓=2
𝑪𝑷
= 31 x 240 𝟐
Loss% = 𝟓 x 100
= 7440
= 40%

196. Let Total CP = 100 200. a : b

½ ½ CP SP
50 50 𝟐𝟎𝟎
CP = 50 b = a x 𝟏𝟎𝟎
𝟒𝟎
SP=50x +50 𝒃 𝟐
𝟏𝟎𝟎 =𝟏 1 Profit
𝒂
= 70 Rs.
𝟒𝟎
25 (SP 𝟏
= 25 – 25 x Profit % = 𝟏 x 100 = 100%
𝟏𝟎𝟎

= 15 Rs. at Cost)

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