Use ratio conversion and benchmark percentages to reduce calculation time.
What to focus on
- Convert 20% profit into SP:CP = 120:100 = 6:5.
- Use ratio form when CP or SP is missing.
Quick formula / idea
- At x% profit, SP:CP = (100 + x):100
At 25% profit, SP:CP = 5:4. If SP = 450, then CP = 360.
Practice prompts
- At 20% loss, if SP = 480, find CP.
- At 12.5% profit, if CP = 640, find SP.