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1 2 3 4

FORMULAE & TRICKS

FORMULAE
Quick Coverage Valuable Concept
Revision of Exams Exam Insight Clarity
With Concept-wise Quantitative Ability Tricks for Mental with Some Important
Formulae, Tricks & of all Competitive Calculation and Points Chapter-wise &

& TRICKS
Short-cuts Exams Memorisation Aids Concept learning
examples

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 2
C H A P T E R

Basics of Percentage
Arithmetic Formulae and Tricks

• Percentage is denoted with % symbol. Percent means out of 100 or a fraction with
denominator 100, e.g., a/100 means a%.
• One quantity (Q1) as a percentage of another quantity (Q2)
Q1
= ´ 100
Q2
• Percentage to Fraction: Remove percentage symbol and divide it by 100.
• Fraction to Percentage: Multiply the given fraction with 100.
Some Important Fractions and their Percentage Value
1/ 1 or 1 100% 1/11 9.09% 1/21 4.76%
½ 50% 1/12 8.33% 1/22 4.54%
1/3 33.33% 1/13 7.69% 1/23 4.34%
¼ 25% 1/14 7.14% 1/24 4.16%
1/5 20% 1/15 6.67% 1/25 4%
1/6 16.67% 1/16 6.25% 1/26 3.84%
1/7 14.29% 1/17 5.88% 1/27 3.7%
1/8 12.5% 1/18 5.55% 1/28 3.57%
1/9 11.11% 1/19 5.26% 1/29 3.44%
1/10 10% 1/20 4% 1/30 3.33%

Absolute Increase / Decrease

• Percentage Change = ´100
Original Value
Multiplying Factor: It is the method to arrive directly at new value after applying the
increase % or decrease % on the original value.
100 ± Increase / Decrease
Multiplying factor =
100
100 ± Increase / Decrease
New value = Original value ´
100
Note
To use the above formula, percentage increase will be treated as (positive ‘+’) percentage change and percentage
decrease will be treated as (negative ‘-‘) percentage change.
Arithmetic 21

Example: Ravi invests 50% of his monthly savings in fixed deposites. 30% of the rest
of his savings is invested in stocks and the rest goes into Ravi’s saving bank account. If
the total amount deposited by him in the bank (for saving account and fixed deposites) is
`59, 500, then what is Ravi’s total monthly savings (in `)? [CAT 2017]
Solution: The correct answer is [70,000].
He invests 50x in fixed deposits. 30% of 50x, which is 15x is invested in stocks and
35x goes to saving bank.
It is given
85x = 59,500 ⇒ x = 700
Hence, 100x = 70,000

Example: In an examination, the maximum possible score is N while the pass mark
45% of N. A candidate obtain 36 marks, but falls short of the pass mark by 68%. Which
one of the following is then correct? [CAT 2018]
(1) N < 200 (2) 243 < N < 252 (3) 201 < N < 242 (4) N < 253
Solution: Option (2) is correct.
Assume marks = 100N
Pass mark = 45N
Marks obtained = 36
Hence, the obtained marks are 32% of the pass marks = 100 − 68 = 32%
Hence, 32% of 45N = 36
⇒ N = 36 × 100
45 × 32
⇒ 100N = 250

Example: In a class, 60% of the students are girls and the rest are boys. There are 30
more girls than boys. If 68% of the students, including 30 boys, pass an examination,
calculate the percentage of the girls who do not pass. [CAT 2019]
Solution: The correct answer is [20].
Assuming the number of students = 100x
Smart Approach:
Hence, the number of girls = 60x and the
100%
number of boys = 40x
Girl Boy
We have, 60x – 40x = 30
60% 40%
⇒ x = 1.5
The number of girls 60 × 1.5 = 90 20% = 30
Number of girls that pass = 68x − 30 100% = 150 ∴ {G = 90, b = 60}
= 68 × 1.5 −30 Pass stu. 68% = 30 boy + girl
= 102 − 30 = 72 Girl's fail = 32% – 30
The number of girls who do not pass = 90 − 72  = 48 – 30
= 18  = 18
Hence, the percentage of girls who do not pass 18
 = × 100 = 20
= 18 × 90 = 20 90
100
 22 Oswaal Formulae & Tricks for Quantitative Ability

Example: In May, John bought the same amount of rice and the same amount of
wheat as he had bought in April, but spent `150 more due to price increase of rice and
wheat by 20% and 12%, respectively. If John had spent `450 on rice in April, then how
much did he spend on wheat in May? [CAT 2020]
(1) `560 (2) `570 (3) `590 (4) `580
Solution: Option (1) is correct.
Rice Wheat
April 450 x
May + 20% + 12%
`90 `60
{As given John spent 150 more in May}
So, 12% of x = 60
So, x = 500
Total amount spent on wheat in May = 500 + 60 = 560

PROFIT, LOSS AND DISCOUNT

• Cost Price (CP): The price at which the goods and services are purchased.
• Selling Price (SP): The price at which the goods and services are sold.
• Marked Price (MP): The price at which the goods and services are listed for sale. It is
also known as List Price, MRP, Printed Price and Label Price, etc.
• Profit = SP − CP
• Gain: It is same as profit when it comes to absolute numbers.
• Loss = CP − SP
100 ± Profit% or Loss %
• SP = CP´
100
[‘+’ in case of profit and ‘−‘ in case of loss]
• Discount: It is applied over Marked Price (MP). After deducting discount from MP, we
get its Selling Price (SP) of the article.
Discount = Marked Price (MP) − Selling Price (SP)
100 - Discount %
Selling Price = Marked Price ´
100
• Markup: It is the gap between Marked Price and Cost Price.
Markup = Marked Price (MP) – Cost Price (CP)
MP- CP
Markup % = ´ 100
CP
Absolute Value of Profit or Loss
• Profit or Loss % = ´ 100
Cost Price(CP)
Arithmetic 23
Successive Percentage: It refers to percentage change multiple times one after another.
Direct formula to arrive at a single percentage value when there are two successive
( ± a )( ±b )
percentage changes is ±a ±b +
100
Note
To use the above formula, percentage increase will be treated as (positive ‘+’) percentage change and percentage
decrease will be treated as (negative ‘-‘) percentage change.

Product Constancy
It refers to some specific set of problems where product of two terms results in third term
which means A × B = K. The example of such sets is; Time x Speed = Distance, Price ×
Consumption = Expenditure and Length × Breadth = Area, etc.
When K remains constant in K = A × B.
Case 1: If A increases by a/b than B will decrease by a/ (a + b) and vice versa.
Case 2: If A decreases by a/b than B will increase by a/ (b − a) and vice versa.
PRODUCT CONSTANCY TABLE (Assuming K as constant)
If A Increases (↑) Then B Decreases (↓) If A Decreases (↓) Then B Increases (↑)
50% or ½ 33.33% or 1/3 50% or 1/2 100% or 1
33.33% or 1/3 25% or ¼ 33.33% or 1/3 50% or ½
25% or ¼ 20% or 1/5 25% or 1/4 33.33% or 1/3
20% or 1/5 16.66% or 1/6 20% or 1/5 25% or ¼
16.66% or 1/6 14.29% or 1/7 16.66% or 1/6 20% or 1/5
14.29% or 1/7 12.5% or 1/8 14.29% or 1/7 16.66% or 1/6
12.5% or 1/8 11.11% 1/9 12.5% or 1/8 14.29% or 1/7
11.11% 1/9 10% or 1/10 11.11% 1/9 12.5% or 1/8
10% or 1/10 9.09% or 1/11 10% or 1/10 11.11% 1/9
9.09% or 1/11 8.33% or 1/12 9.09% or 1/11 10% or 1/10
8.33% or 1/12 7.69% or 1/13 8.33% or 1/12 9.09% or 1/11
7.69% or 1/13 7.14% or 1/14 7.69% or 1/13 8.33% or 1/12
7.14% or 1/14 6.67% or 1/15 7.14% or 1/14 7.69% or 1/13
6.67% or 1/15 6.25% or 1/16 6.67% or 1/15 7.14% or 1/14
6.25% or 1/16 5.88% or 1/17 6.25% or 1/16 6.67% or 1/15
5.88% or 1/17 5.55% or 1/18 5.88% or 1/17 6.25% or 1/16
5.55% or 1/18 5.26% or 1/19 5.55% or 1/18 5.88% or 1/17
5.26% or 1/19 5% or 1/20 5.26% or 1/19 5.55% or 1/18
5% or 1/20 1/21 5% or 1/20 5.26% or 1/19
 24 Oswaal Formulae & Tricks for Quantitative Ability
Gain or Profit
• Gain % = ´ 100
Cost Price(C P)
• If the selling price of two articles is the same and one of them is sold at a profit of x% while
the other is sold at a loss of x% then there will always be a loss in the whole transaction,
x2
Percentage of loss =
100
• If shopkeeper doesn’t provide discount then MP becomes CP and markup becomes profit.
• Buy x and get y free then,
MP = x + y and discount = y
y
Discount% will be ´ 100
x+y

Dishonest Shopkeeper/Faulty Weight

• If a shopkeeper sales his goods at cost price using a false weight instead of true weight, then,
True Weight- False Weight
Profit% = ´ 100
False Weight
• If a shopkeeper sells his goods at a profit x% and at the same time uses y grams faulty
weight in place of z grams, then
éì ü ù
êïíï z (100 + x)ïýï - y ú
êï 100 ï ú
êîï þï úû
Profit% = ë
y
• If a shopkeeper sells his goods at a loss of x% and at the same time uses y grams faulty
weight in place of z grams, then
éì ü ù
êïíï z (100 - x)ïýï - y ú
êï 100 ï ú
ëêîï þï ûú
Profit% or Loss% =
y
Note
If the resultant value comes positive ‘+’ that means it’s a profit but if it comes negative that means it’s a loss.

Example: In a market, the price of medium quality mangoes is half that of good
mangoes. A shopkeeper buys 80 kg good mangoes and 40 kg medium quality mangoes
from the market and then sells all these at a common price which is 10% less than the
price at which he bought the good ones. His overall profit is [CAT 2017]
(1) 6% (2) 8% (3) 10% (4) 12%
Solution: Option (2) is correct.
Let the cost of good mangoes be 200 per kg.
The cost of medium mangoes be 100 per kg.
CP of good mangoes = 80 × 200 = 16,000
Arithmetic 25

CP of medium mangoes = 40 × 100 = 4,000

Total CP = 20,000
His selling price = 0.9 × 200 = 180 Smart Approach:
Let Good mangoes = 80 Rs/kg
Therefore, total revenue generated by
Total investment = 80 × 80 + 40 × 40 = 8000
selling all the mangoes = 120 × 180 90
= 21,600 Sold at all mangoes = 8000 × × (80 + 40)
= 8640 100
Hence, the profit%
640
21, 600 – 20, 000 Profit % = × 100 = 8%
= ×100 = 8% 8000
20, 000

Example: A shopkeeper sells two tables, each procured at cost price p, to Amal and
Asim at a profit of 20% and at a loss of 20%, respectively. Amal sells his table to Bimal at
a profit of 30%, while Asim sells his table to Barun at a loss of 30%. If the amount paid by
Bimal and Barun are x and y, respectively, then ( x – y ) equals to [CAT 2019]
p
(1) 1 (2) 1.2 (3) 0.50 (4) 0.7
Solution: Option (1) is correct. Smart Approach:
Let CP of the table at which the 20 × 30
Successive profit x = 100 +(20 + 30 + )
shopkeeper procured each table 100
= 156
= 100 –20 × –30
It is given that shopkeeper sold the Successive loss y = 100 – (–20 – 30 + )
= 56 100
tables to Amal and Asim at a profit of x – y 156 – 56
20% and at a loss of 20%, respectively ATQ, = =1
P 100
The selling price of the tables = 120
and 80 to Amal and Asim, respectively.
Amal sells his table to Bimal at a profit of 30%
=
So, CP of the table by Bimal = 156
(x) 120×1.3
Asim sells his table to Barun at a loss of 30%
=
So, CP of the table by Barun =
(y) 0.7 ×80 56
( x – y ) (156 – 56)
= = 1
p 100

Example: Anil buys 12 toys and labels each with the same selling price. He sells 8 toys
initially at 20% discount on the labelled price. Then he sells the remaining 4 toys at an
additional 25% discount on the discounted price. Thus, he gets a total of `2,112, and makes
a 10% profit. With no discounts, his percentage of profit would have been: [CAT 2020]
(1) 55 (2) 60 (3) 54 (4) 50
Solution: Option (4) is correct.
Let cost price = `x
 26 Oswaal Formulae & Tricks for Quantitative Ability
As he is getting 10% profit when selling all at `2,112.
Smart Approach:
110 1 toy Selling price = 100 unit
Þ 12 × x × = 2,112
100 12 toy Selling price= 1200
x = `160 unit
Now assumed marked price = 100x ⇒ 80 × 8 = 640
So 8 toys sold at 80x and 4 toys sold at [20% + 25%] ⇒ 60 × 4 = 240
discount. Total S.P = 880
880 unit = 2.4
25 ´ 20
Means at these 4 toys total discount = 20 + 25 + 1 unit = 2112
= 40% 100 S.P ⇒ 1200 unit = 2880
100
Means sale price = 60x and C.P = 2112 × = 1920
110
So total sale price = 8 ´ 80 x + 4 ´ 60 x = 880x 2880 – 1920
Given, 880x = 2,112 profit = × 100
1920
960
x = 2.4 = × 100 = 50%
1920
So, marked price 240 - 160
´ 100 = 50%
160
240 - 160
So the total percentage profit when all sold at marked price ´ 100 = 50%
160

Example: A dealer marks his goods at 20% above the cost price and allows a discount
of 15% on the marked price. What is his gain or loss percentage? (SSC CGL 2023 Pre)
(1) 1.4% gain (2) 2.4% gain (3) 3.4% Loss (4) 4.2% Loss

Solution: Option (2) is Correct.

let the CP of article be 100.
Then,
Marked Price of Article = 120
120 × 15
Discount = = 18
100
Selling Price = 120 − 18 =102
Profit = 102 − 100 = 2
2
Profit% = × 100 = 2%
100
6 17 102
Shortcut: × =
5 20 100
2
Profit% = × 100 = 2%
100
SIMPLE INTEREST AND COMPOUND INTEREST
Simple Interest (SI)
• Principal = Amount Invested/borrowed.
Arithmetic 27
• Time = Time for which the amount is invested/borrowed. It can be in months as well as
per annum.
• Rate% = Percentage of interest for per unit time.
P´R´T
• Simple Interest =
100
é ù
• Amount = Principal + Interest or P ´ ê1 + RT ú .
êë 100 úû
• Principal remains constant every year.
• If a sum P becomes ‘n’ times of itself in a certain time, then the simple interest on it will
be P (n − 1).

Compound Interest (CI)

• Principal increases every year in the same proportion.
• Amount after 1st year becomes principle for 2nd year and amount after 2nd year becomes
principle for 3rd year, so on and so forth.
time
é ù
• Amount = Principal´ ê1 + Rate ú
êë 100 úû

[ It is applicable only when the rate is per annum and compounding also happens after
every year]
éæ time
ö ù
• Compound Interest = Amount − Principal = Principal´ êêçç1 + Rate ÷÷÷ - 1úú .
ç
êè 100 ø ë úû
• Rate of compound interest can also be converted into single flat % of interest using
ab
successive percentage formula; a + b + .
100
Important Point
• For half yearly compounding, the rate becomes half and time becomes double.
• For quarterly compounding, the rate becomes 1/4th and the time becomes 4 times.
• For monthly compounding, the rate becomes 1/12th and time becomes 12 times.
• If the principle and rate are same then the difference between compound interest and
2
æ r ÷ö
simple interest for 2 years = Principle´ççç ÷ .
è 100 ÷ø
• If the principle and rate are same then the difference between compound interest and
2
3 ´ Principle(Rate)
3
æ Rate ÷ö
simple interest for 3 years = + Principle çç ÷
(100)
2 çè 100 ÷ø
 28 Oswaal Formulae & Tricks for Quantitative Ability
Note
Difference can also be calculated by converting both SI and CI rate of interest rate into flat single equivalent
percentage.

Example: John borrowed `2,10,000 from a bank at an interest rate of 10% per annum,
compounded annually. The loan was repaid in two equal installments, the first after one
year and the second after another year. The first installment was interest of one year plus
part of the principle amount, while the second was the rest of the principle amount plus
due interest thereon Calculate each installment in `. [CAT 2018]
Solution: The correct answer is [1,21,000].
By the end of two years, 2,10,000 will increase to 2,10, 000 ´ 1.1 ´ 1.1 = `2,54,100
Let the amount paid as installment every year be `x.
John would pay the first installment by the end of the first year. Additionally he needs to
pay extra 0.1x in the next year. Hence he pays 1.1x in the 2nd year
Þ 1.1x + x = 2, 54,100
Þ 2.1x = 2, 54,100
Þ x = ` 1, 21, 000.

Example: Amal invests `12,000 at 8% interest, compounded annually, and `10,000 at 6%

interest, compounded semi-annually, both investments being for one year. Bimal invests
his money at 7.5% simple interest for one year. If Amal and Bimal get the same amount of
interest, then the amount, in `, invested by Bimal is [CAT 2019]
Solution: The correct answer is [20,920].
The amount with Amal at the end of 1 year Smart Approach:
= 12,000 × 1.08 + 10,000 × (1.03)2 = 23,569 8
Intrest on 12000 = 12000 × = 960
Interest received by Amal = 23,569 – 22,000 Intrest on 10000 100
= 1,569
10000
Let the amount invested by Bimal = 100b 3%
1 300 300
Interest received by Bimal = 100b × 7.5 ×
100
= 7.5b 3
9
It is given that the amount of interest received = 300 + 309 = 609
by both of them is the same Total Intrest of Amal = Invest of Bimal
7.5b = 1,569 on x at 7.5 S.I
7.5
Þ b = 209.2 960 + 309 = ×x
Hence, amount invested by Bimal = 100b x = 20920 100
= 20,920.
Arithmetic 29

Example: A person invested a certain amount of money at 10% annual interest,

compounded half-yearly. After one and a half years, the interest and principal together
became `18,522. The amount, in `, that the person had invested is [CAT 2020]
Solution: The correct answer is [16,000].
Smart Approach:
Rate of interest = 10% annual 1
Rate of intrest half yearly = 5% =
So for half yearly = 10 = 5% half yearly 20
2 Let amount = 20 × 20 × 20 = 8000
Total amount = 18522 8000
Let principal amount = P 400 400 400
1
Then after one and half year
1 20
105 105 105 20
Total amount = P ´ ´ ´ 20
100 100 100 1 20
20 1
æ 105 ö÷
3
20 1
Þ 18, 522 = P ´çç ÷
çè 100 ø÷ 20
18, 522 ´ 100 ´ 100 ´ 100 Intrest = 1261
ÞP= Amount = 8000 + 1261 = 9261 – 18522
105 ´ 105 ´ 105  1 → 2
⇒ P = `16,000 Principle = 8000 × 2
 = 16000

Example: If the rate of interest is 5%, then what would be the difference between
compound interest and simple interest received on`10,000 (each) after 3 years from now?
 (CDS 2024-I)
(1) `175.25 (2) `152.25 (3) `76.25 (4) `24.25

Solution: Option (3) is Correct.

Smart Approach:
10000 × 3 × 5
Simple Interest = = 1500 10000
100
Amount on Compound Interest= 5%
3
(100 + 5)
10000 × = 11576.25
100 I year II year III year
Compound Interest= 11576.25 – 10000 500 500 500 S.I = 1500
= 1576.25 5% 25
5% 25
Required Difference= 1576.25 – 1500 25
= 76.25 5 1.25
C.I = 1576.25
Difference = 76.25
 30 Oswaal Formulae & Tricks for Quantitative Ability
Shortcut: If the principle and rate are same then the difference between compound
3 × Principle (Rate)2 3
interest and simple interest for 3 years = 2
+ Principle  Rate 
(100)  100 
3
3 × 10000 × (5)2  5 
Required Difference = + 10000 ×   = 76.25
(100)2  100 

RATIO AND PROPORTION & PARTNERSHIP

Ratios
• Ratio is the simplest form of any fraction which shows the numerical comparison
between the two quantities. For example, if ratio between the ages of A and B is 2:3 that
means if the age of A will be 2 than B’s age will be 3 but if the age of A becomes 4 then
the age of B will become 6 and vice versa.
• Ratio remains same when numerator and denominator are multiplied by the same
a ac
number, = .
b bc
• Ratio remains same when numerator and denominator are divided by the same number,
a a/c
=
b b/c.
a c e a+c+e
= = = k=
b d f b+d+ f

Proportions
• If two ratios are equal that means they are in proportion.
• If A:B: :C:D then D is called forth proportional.
• If A:B: :B:C then C is called third proportional to a and b.
a c b d
• Inverted: If = then =
b d a c
a c a b
• Alternant: If = then =
b d c d
a c a+b c+d
• Componendo: If =⇒ =
b d b d
a c a-b c-d
• Dividendo: = ⇒ =
b d b d
a c æ a + b ÷ö æ c + d ÷ö
• Componendo and Dividendo: If = ⇒ ççç ç
÷÷ = ç ÷÷
b d çè a – b ÷ø ççè c – d ÷ø
PARTNERSHIP
• Profit = Amount × Time
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 Highly Recommended
“She is an alumnus of IIM Ahmedabad (batch of 2020), and Delhi University
(batch of 2018). Being a 99 percentiler in CAT 2017 and having cleared 12
IIM interviews in her first attempt, it is her lifetime mission to empower
students to make the right career decisions by bridging the information
gap in society. She has 2 years of corporate experience after her MBA and
7 years of guiding MBA aspirants through consistently creating content
across her social media platforms. She has a followership of 1.6 million
students cumulatively on YouTube, Instagram, LinkedIn & Quora.”
-Shweta Arora

Why millions of students love Oswaal books?

1 2 3 4

FORMULAE & TRICKS

FORMULAE
Quick Coverage Valuable Concept
Revision of Exams Exam Insight Clarity
With Concept-wise Quantitative Ability Tricks for Mental with Some Important
Formulae, Tricks & of all Competitive Calculation and Points Chapter-wise &

& TRICKS
Short-cuts Exams Memorisation Aids Concept learning
examples

When you buy an Oswaal Book, you

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