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Profit & Loss

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Quantitative Aptitude – Profit & Loss

Solve business scenario problems with cost, selling price, and margins quickly.

1. Definitions

  • Cost Price (C.P.), Selling Price (S.P.), Profit = S.P. − C.P., Loss = C.P. − S.P.
  • Profit% = (Profit/C.P.) × 100, Loss% = (Loss/C.P.) × 100.

2. Marked Price & Discount

S.P. = M.P. × (1 − Discount%). Use this to compute profit/loss after discount.

3. Quick Tips

  • Use variables and solve algebraically for price questions.
  • Convert discount or margin into decimal multiplier early.
  • Link % profit to % increase: Eg: profit of 20% → S.P. = 1.2 × C.P.

4. Common Errors

  • Mixing up percentage base (C.P. vs C.P + profit).
  • Ignoring the effect of discount on margin.

5. Revision Checklist

  • Practice conversion between profit, discount, and marked price.
  • Be fluent in scenarios with multiple discounts or profit margins.

Summary: Write down cost and selling price relations first, convert percentages into multipliers, and verify by reversing the scenario (e.g., if loss, add back to find C.P.).