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Profit & Loss Tricks (Basic + Advanced) – Bank Exams

Concept Clarity • Formula Based • Easy Scoring


Profit and loss business concept

1. Basic Concept

  • Cost Price (CP) → Buying price
  • Selling Price (SP) → Selling price

👉 If SP > CP → Profit ✔
👉 If SP < CP → Loss ✔


2. Important Formulas

Profit = SP - CP
Loss = CP - SP
Profit % = (Profit / CP) × 100


3. Example

CP = 100
SP = 120

👉 Profit = 20
👉 Profit % = 20% ✔


4. Discount Concept

Marked Price (MP) → Original price
Discount → reduction

SP = MP - Discount


5. Important Trick

👉 If Profit = 20%

SP = 120 when CP = 100

Use base value 100 for quick solving


6. Successive Discount

10% + 10% ≠ 20% ❌

👉 Formula:

Final = a + b - (ab/100)


7. Common Mistakes

  • Confusing CP and SP ❌
  • Wrong percentage calculation ❌
  • Ignoring discount logic ❌

8. Topper Tip

Assume CP = 100 for percentage questions. This simplifies calculations.


9. Quick Practice

CP = 200
Profit = 20%

👉 SP = 240 ✔


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