Topic 8 of 15, EHL Maths & Excel final (AP)
↩%
Return %
Return compares the profit with the SELLING PRICE. The selling price is the base (the denominator).
When the exam asks for it
- “return”, “return on sales”, “profit as a % of the selling price”
Formulas
Return %
=(Sell-Cost)/SellSelling price
=Cost/(1-Return%)Cost
=Sell*(1-Return%)Worked example
D2fx
=(60-40)/60| A | B | C | D | E | |
|---|---|---|---|---|---|
| 1 | Case | Cost (CHF) | Sell (CHF) | Return % | |
| 2 | Find return | 40 | 60 | (60-40)/60 = 33.33% | |
| 3 | Find sell | 70 | ? | 30% → 70/(1-30%) = 100 | |
| 4 | Find cost | ? | 200 | 25% → 200*(1-25%) = 150 | |
| 5 |
Sheet1
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Step by step
=(60-40)/6033.33%=70/(1-30%)100 CHF=200*(1-25%)150 CHF
⚠ Exam traps
- Return is always below 100%; markup can be above 100%.
- To find the selling price from a return, divide the cost by (1-return%). Cost*(1+return%) is wrong.
- Markup uses Cost as the base, return uses Sell: cost 40, sell 60 → markup 50% but return 33.33%.
Practice question
A room night costs 90 CHF and the hotel wants a 40% return. What is the selling price?
Show answer
✓ 90/(1-40%) = 90/0.6 = 150 CHF.
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