Profit Loss BM

Profit &
Business Mathematics
Loss
LEARNING OBJECTIVES
✓Differentiate profit from

loss
✓Illustrate how profit/loss is

obtained.
PRE-TEST
PRE-TEST
Instruction: Answer the

following questions given
the indicated situation.
PRE-TEST
Jimmy bought a Casio Watch for P5,000.00.
He incurred a shipping fee of P100.00.
Determine how much the PROFIT or LOSS if;
a. Jimmy sold the watch to his officemate for
Php6000. PROFIT - Php900
b. Jimmy sold the watch to his officemate for
Php4500. LOSS – Php600
PRE-TEST
Martha purchased RTW blouses for
P2,500.00 in Changi Store. She paid
P105.00 for transportation charges. She
was able to sell the blouses to her friends
for P4,000. How much profit did Martha
get?
Php1395.00
Cost
an amount that has to be paid to buy
the product or of the service
rendered.
Selling Price
the price at which a good or Vocabulary
service is sold by the seller to
the buyer.
Expenses
refer to the cost of operation incurred
to generate sales
Martha purchased RTW blouses for P2,500.00 in
Changi Store. She paid P105.00 for
transportation charges. She was able to sell the
blouses to her friends for P4,000. How much
profit did Martha get?
COST – Php2500.00
EXPENSE – Php105.00
SELLING PRICE –
Php4000.00
Vocabulary
PROFIT
is what remains of the selling
price (sales) after all cost and
expenses had been deducted.
SELLING PRICE > (COST + EXPENSE)

Vocabulary
LOSS
occurs when the cost and
expenses exceed the
selling price or sales.
SELLING PRICE < (COST + EXPENSE)
HOW DO WE COMPUTE
FOR THE PROFIT/LOSS?
(SELLING PRICE) -
(COST + EXPENSES)
A POSITIVE ANSWER MEANS
PROFIT.
A NEGATIVE ANSWER MEANS
LOSS.
Learning Activity
CASE 1
Joy is engaged in a trading business

of dishwashing liquid. She bought
108 boxes of dishwashing liquid.
Each box costs P2,500 which
contains 30 bottles. She is planning
to sell each box at P3000. What is her
expected profit on 108 boxes of
dishwashing liquid?
CASE 1
Joy is engaged in a trading business of dishwashing liquid. She bought
108 boxes of dishwashing liquid. Each box costs P2,500 which contains
30 bottles. She is planning to sell each box at P3000. What is her
expected profit on 108 boxes of dishwashing liquid?
NET SALES:
108 boxes x (Php3000/box) = Php 324 000
COST:
108 boxes x (Php2500/box) = Php 270 000
PROFIT:
Php 324 000 - Php 270 000 = Php 54 000
Learning Activity
CASE 2
Ann bought 5 bottles of alcohol

for Php 3 000 with 10% discount.
She then sold the 3 bottles for
Php 1 800 and the rest for
Php 1 300. How much profit did
she gain?
CASE 2
Ann bought 5 bottles of alcohol for Php 3000 with 10% discount. She ten
sold the 3 bottles for Php 1800 and the rest for Php 1300. How much
profit did she gain?
COST:
5 bottles of alcohol = Php 3000 x (1- 0.1)= Php 2700
NET SALES:
Php 1800 + Php 1300 = Php 3100
PROFIT:
Php 3100 – Php 2700 = Php 400
Learning Activity
C A SE 3
Apple bought a brand new

smartphone online for Php 15,895.
The seller charged him Php 105
for the shipping fee. He sold the
phone at a gain of 10%. Compute
for the selling price.
FORMULA
SELLING PRICE =
(COST + EXPENSE) (1 ± %)
REMINDER:
(%) IS THE PERCENTAGE OF
EXPECTED PROFIT OR LOSS
POSITIVE if PROFIT
NEGATIVE if LOSS
Apple bought a brand new smartphone online for Php15 895.
The seller charged him Php 105 for the shipping fee. He sold
the phone at a gain of 10%. Compute for the selling price.
Given:
Cost = Php 15 895 ; Expense= Php 105
Profit Rate= 10% ; Selling Price= ?
SELLING PRICE =
(COST + EXPENSE) (1 + %)
SELLING PRICE =
(Php15895+Php105) (1 + 0.1)
=(Php16 000)(1.1)
=Php17600
SUMMARY
SELLING PRICE - (COST + EXPENSE)

=PROFIT(+)/LOSS(-)
If SELLING PRICE > (COST + EXPENSE),

we get PROFIT.
If SELLING PRICE < (COST + EXPENSE),

we incur LOSS.
SUMMARY
SELLING PRICE =(COST + EXPENSE) (1 ± %)
(%) IS THE PERCENTAGE OF EXPECTED

PROFIT/LOSS
POSITIVE if PROFIT
NEGATIVE if LOSS
ASSIGNMENT
(1/2 CROSSWISE)
ASSIGNMENT
PROBLEM SOLVING
After a new smartphone unit

was launched, Sam sold his
current phone for Php 24 000
at a loss of 20%. What is the
original price of the phone?

Profit Loss BM

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Profit &

✓Differentiate profit from

✓Illustrate how profit/loss is

Instruction: Answer the

SELLING PRICE > (COST + EXPENSE)

Joy is engaged in a trading business

Ann bought 5 bottles of alcohol

Apple bought a brand new

SELLING PRICE - (COST + EXPENSE)

If SELLING PRICE > (COST + EXPENSE),

If SELLING PRICE < (COST + EXPENSE),

SELLING PRICE =(COST + EXPENSE) (1 ± %)

(%) IS THE PERCENTAGE OF EXPECTED

After a new smartphone unit

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