The following table shows the Income (in ₹ lakh) and percentage (%) profit of…

2023

The following table shows the Income (in ₹ lakh) and percentage (%) profit of a company over the six years from 2017 to 2022. Based on the data in the table:

Year-wise Income and Profit of a Company

Year

Income (in ₹ lakh)

Profit (%)

2017

120

7.5

2018

160

15

2019

130

22.5

2020

170

17.5

2021

190

20

2022

150

27.5

Approximately what was the expenditure in 2018?

Answer: C. ₹ 140 lakhConceptWhen profit percentage is measured on expenditure (cost), income equals expenditure plus profit. Therefore, if income is I and the profit rate is r%,…

  1. A.

    ₹ 120 lakh

  2. B.

    ₹ 160 lakh

  3. C.

    ₹ 140 lakh

  4. D.

    ₹ 180 lakh

Show answer & explanation

Correct answer: C

Concept

When profit percentage is measured on expenditure (cost), income equals expenditure plus profit.

Therefore, if income is I and the profit rate is r%, then expenditure E satisfies I = E(1 + r/100), so E = I/(1 + r/100).

Application

  1. For 2018, take income I = ₹160 lakh and profit rate r = 15%.

  2. Substitute in the formula: E = 160/(1 + 15/100) = 160/1.15.

  3. Thus E = 139.13 lakh, which is approximately ₹140 lakh.

Cross-check

Profit on an expenditure of ₹140 lakh is ₹20 lakh, and (20/140) × 100 ≈ 14.29%, close to the tabulated 15% because the answer is approximate.

Therefore, the approximate expenditure in 2018 was ₹140 lakh.

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