Profit and Loss


  • When selling price S.P. is more than cost price (C.P.), a profit is made,
           profit = S.P. - C.P.
  • When selling price S.P. is less than cost price (C.P.), a loss is made,
           loss = C.P. - S.P.
  • Percentage profit or loss is calculated on C.P.
          % profit = [profit / C.P.] × 100, % loss = [loss / C.P.] × 100
  • S.P. or C.P. can be calculated from
         S.P. = [(100 + P%) / 100] × C.P., S.P. = [(100 - L%) / 100] × C.P.
  • C.P. = [100 / (100 + P%)] × S.P., C.P. = [100 / (100 +L%)] × S.P.
  • S.P. = M.P. -discount