c.p of 30 articles = s.p of 40 articles
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If you buy 30 articles at a certain price and sell 40 articles that price, you obviously make a loss. Selling price of 30 articles = 3/4 the SP of 40 articles =(3/4)* cost price of 30 articles.
Hence the loss % = (1 - 3/4)*100 = 25%
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