Retail

pricing strategy, seasonal discounts, markdown decisions

A boutique buys a saree at ₹2000 (CP), marks it ₹4000 (MRP), sells at 30% discount → SP = ₹2800 → 40% profit. Retailers price all goods this way.

Stock market

capital gains, dividend yield, portfolio returns

Capital gain = sale price − cost price. Long-term capital gains tax in India is 12.5% above ₹1.25 lakh (2024 rules) — applied to your profit.

Real estate

property flipping, rental yield calculations

Flipping a flat: buy ₹50 lakh, renovate ₹3 lakh, sell ₹62 lakh → profit ₹9 lakh = 17% on cost. Brokerage and stamp duty cut into this.

Manufacturing

cost of production vs. market selling price

A factory adding 30% margin on top of raw-material cost has to absorb labour, overhead and shipping inside that margin — slim it gets.

Exam hall tricks

dishonest weights, false discounts

The dishonest-trader 800g/1000g weight problem and successive-discount traps are perennial CAT/Bank questions.

Exams

Profit & Loss appears in every aptitude test globally

P&L is in every aptitude test on Earth — TCS NQT, CAT, GMAT, Bank PO, SSC. Master CP/SP/MP and you have free marks.