SANTIAGO INTEGRATED NATIONAL HIGH

SCHOOL
Barangay Santiago, General Trias City, Cavite

Core Subject:

Business
Mathematics
Academic Track: ABM, HUMSS and STEM

Charie Grace J. Politud,

LPT
After learning the lesson, the learners should
be able to:
1.Identify the differences between mark-up and
margins, and between single trade discount and
discount series.
2.Compute gross margin, single trade discount, and
discount series based on provided scenarios.
3.Demonstrate a high level of understanding in
making informed business decision involving mark-
ups, margins, and discounts.
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 Buying and Selling

Quarter 1 – Module 6:
Gross Margin, Trade Discount
and Discount Series
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It’s Rebus Time!

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 MARK-UP

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SELLING PRICE

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OPERATING COST

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 MARK-DOWN
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 PORTION

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LET’S TRY THIS!
1. What do you call the sales
minus the cost of goods sold?

a. mark-down c. mark-on
b. margin d. mark-up
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LET’S TRY THIS!
2. What do you call the amount
the manufacturer deducts from
the list price of the item?
a. Discount series c. mark-up
b. margin d. trade discount
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LET’S TRY THIS!

3. What is the account used to

report the selling price of the
merchandise?

a. cost of sales c. margin

b. list of price d. sales
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LET’S TRY THIS!

4. A product sells for ₱100 and

costs ₱85 to manufacture it. How
much is the margin in
percentage?
a. 0.15% c. 15%
a. 0.85% d. 85%
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LET’S TRY THIS!
5. A seller of books wanted a mark-
up based on cost of 20%. If his
book costs ₱550, how much will be
the mark-up?
a.₱27.50 c. ₱2,750
b.₱110 d. ₱11,000
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 Gross Margin,
Trade Discount and
Discount Series

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Unlocking of key terms:
 Computing for discounts makes use of
our basic percentage problem formula
P=BR, where the base (B) is the list price,
the rate (R) is the discount rate, and the
percentage (P) is the discount. Therefore,

Discount = List Price x Discount

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 Cost of goods sold or cost of sales
is how much the seller buys the item.
 Discount series is a type of discount
in which several discounts are given at
different times and different
conditions. These are given to
customers in order to encourage them
to purchase in volume.
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 List price is the fee for a service
or product before discounts are
reduced or sales are added.
 Margin (also known as gross
margin) is sales minus the cost of
goods sold or cost of sales.
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 Mark-up is the amount by which the
cost of a product is increased in order
to derive the selling price. It can also be
defined as the sum of the expenses and
profits.
 Net price is the final charge you pay
for a product or service after discounts
and sales taxes are computed.
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 Sales is the account used to report the
selling price of the merchandise.
 Trade discount is a reduction from list
price granted to buyers. It is the amount
by which the retail price of a product is
reduced by the manufacturer when it is
sold to the reseller or customer. It could
either be single discount or a series of
discounts.
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 How gross
margin is used
in sales?
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Margin (more popularly known as
gross margin) in simple terms is
revenue (sales) minus the cost of
goods sold (COGS).

Margin = sales – cost of goods

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Example 1: If a flower pot sells for ₱300 &
costs ₱200 to produce, its margin would be
calculated as ₱100.
Margin = ₱300 - ₱200 = ₱100

If expressed in percentage terms, the margin

percentage will be 33.33% (calculated as the
gross margin divided by total sales i.e. (₱100/₱300)
X 100. This is the mark-up based on sales or
selling price
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Mark-up is the amount that should
be added to the manufacturing cost
of a product to derive the price that
it should be sold at.

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Continuing with our above example,
a mark-up of ₱100 from the cost
price of ₱200 yields the ₱300 price.
Or, stated as a percentage, the mark-
up percentage is 50% (calculated as
the mark-up amount divided by the
product cost i.e. (₱100/₱200) X 100.
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The difference between profit
margin and mark-up is that profit
margin is sales minus the cost of
goods sold; meanwhile, mark-up is
the amount by which the cost is
increased on a product to arrive at
the selling price.
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Example 2: If a company earned
₱15,000 in revenue (sales) and the
cost to produce it was ₱9,000, the
gross profit would be ₱6,000 and
the gross profit margin would be

40% = (₱15,000 – ₱9,000) / (₱15,000)

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In this example, the mark-up is the
same as the gross profit, or ₱6,000,
because the selling price was ₱15,000
and the cost was ₱9,000 to produce.
However, the mark-up percentage is
shown as a percentage of the cost as
opposed to a percentage of revenue
with gross margin.
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Thus, using the same numbers as an
example, the mark-up percentage
would be equal to

(₱15,000 - ₱9,000) / (₱9,000) or

66.67%.

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Profit margin and mark-up show two
different sides of the transaction. The
profit margin shows the profit as it
relates to the selling price or the
revenue generated, whereas the mark-
up shows the profit as it relates to the
cost amount.
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Typically, mark-up determines how
much money is being made on a specific
item relative to its direct costs, whereas
profit margin takes into consideration
total revenues and total costs from
various sources and various products.

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 What is the difference between
Single Trade Discount and Discount
Series?
Manufacturers and distributors give retailers
trade discounts as incentives for a sale.
Discounts are usually established by discount
rates, given in percent or decimal form,
based on the money owed. The discount,
then, is a percentage of the list price.
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Sometimes, a manufacturer wants to
promote a particular item or encourage
additional business from a buyer. Also,
buyers may be entitled to additional
discounts as a result of buying large
quantities.

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In such cases, the manufacturer may
offer additional discounts that are
deducted one after another from the list
price. Such discounts are called a trade
discount series, chain discounts or
successive discounts.

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 How to compute Trade Discount
using a Single trade discount
1.rate?
Identify the single trade discount rate
and the list price.
2. Multiply the list price by the decimal
equivalent of the single trade discount
rate.
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Trade discount = single trade discount rate x
list price
T=RxL

Because the trade discount is deducted

from the list price to get the net price,
once you know the trade discount, you
can calculate the net price.
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How to compute the net price using the
trade discount?
1. Identify the list price and the trade discount.
2. Subtract the trade discount from the list
price.

Net price = list price – trade discount

N=L–T
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How to compute Series of
Discounts?
Let’s have an example.

Example1. What is the net price (N) of a

compressor nebulizer with a list price of
₱1,050.00 subject to 15% discount?

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How to compute Series of
Discounts?
Given: List Price = ₱1,050.00
Discount Rate = 15%

Find: a. Discount
b. Net Price

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How to compute Series of
Discounts?
Solutions:
a. Discount = List Price X Discount Rate
= ₱1,050.00 X 15%
= ₱157.50
b. Net Price = List Price – Discount
= ₱1,050.00 - ₱157.50
= ₱892.50
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Another way of computing for the net
price is to multiply the list price by the
net price rate. The net price rate is
equal to 100% less the discount rate.
Thus,

Net Price (N) rate = 100% - Discount

Rate
N rate = 100% - 15%
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Net Price = List price x N rate
= ₱1,050.00 X 85%
= ₱892.50

To get the discount, we deduct the net

price from the list price.

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Discount = List price – Net price
= ₱1,050.00 - ₱892.50
= ₱157.50

This checks the result we got when

we multiplied the list price by the
discount rate to get the discount.

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 In certain instances, a seller grants
additional discounts other than the
discount ordinarily given by him or her.
For instance, aside from the regular 20%
discount, a seller may grant a special
additional discount of 5%. The series of
discounts is, therefore, 20% and 5%. This
is not, however, equivalent to 25% as we
shall see later.
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How to compute Series of
Discounts?
Let’s have an example.

Example 2. How much is the discount

and the net price of a cellular phone
listed at ₱5,720.00 if given a 20% and
5% discount?
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How to compute Series of
Discounts?
Given: List Price = ₱5,720.00
Discount Rates = 20% and 5%
Find: a. Discount
b. Net Price

Solutions: For a series of discount,

there are three methods that we can use.
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a. Method 1. Multiply the list price
by the first discount rate. The
next discount rate is then applied
on the difference between the list
price and the first discount to get
the second discount.
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Then, we deduct the second
discount from the said difference.
We continue with the same
process depending on the
number of discounts in the series.

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List Price ------------------- ₱5,720.00
Less 20% (₱5,720 X 20%) -- 1,144.00
Difference-- --------------- ₱4,576.00
Less 5% (₱4,576 X 5%) ---- 228.80
Net Price ------------------ ₱4,347.20

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Our total discount is equal to the first
discount plus the second discount.
Total discount = ₱1,144 +
₱228.80
= ₱1,372.80

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b. Method 2. Deduct the first
discount rate from 100% and
multiply the list
price by the rate obtained. Deduct
the second discount rate from 100%
and multiply the first balance
obtained by the second balance rate
obtained.
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100% - 20% (first discount rate) = 80%

List price -------------------- ₱5,720.00

First balance rate ---------- X 80%
First balance --------------- ₱4,576.00

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100% - 5% (second discount rate) =
95%

First balance---------------- ₱4,576.00

Second balance rate ------- X 95%
Net Price --------------------- ₱4,347.20
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Discount = List price – Net Price
= ₱5,720.00 - ₱4,347.20
= ₱1,372.80

We obtained the same result as what

we got in Method 1.
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c. Method 3. Convert the series of
discounts to a single equivalent rate. To
do so, we first deduct the series of
discounts individually from 100% and then
multiply the resulting products by
themselves to give us the net price (N)
rate. If we multiply the net price (N) rate
by the list price, we get the net price.
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Deducting the net price from the list price
will give us the single equivalent discount.
Alternatively, we deduct from 100% to get
the single equivalent discount rate. This
single equivalent rate is then multiplied
with the list price to get the discount.
When we deduct the discount from the list
price,
we get the net price.
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100% - 20% = 80%
100% - 5% = 95%
80% X 95% = 76% (N rate)
100% - 76% = 24% (Single equivalent rate)

Take note that if we add the net price (N)

rate and the single equivalent discount rate,
we will get 100%.
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Discount = List price x Single equivalent
discount rate
= ₱5,720.00 x 24%
= ₱1,372.80

Net Price = List price – Discount

= ₱5,720.00 - ₱1,372.80
= ₱4,347.20
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Compare the results we obtained
under this method with the results
we got under Method 1 and
Method 2.

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Activity 1: Solve Me!
Direction: Read and analyze the problem
carefully. Solve each problem by showing
all your solutions.

1.A living room set worth ₱5 250.00

was granted a discount of ₱345.00.
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Activity 1: Solve Me!
Direction: Read and analyze the problem
carefully. Solve each problem by showing
all your solutions.

2. A GoPro camera is listed at ₱13

651.00 less 15% and 4%.
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Activity 1: Solve Me!
Direction: Read and analyze the problem
carefully. Solve each problem by showing all
your solutions.

3. Tender Loving Care Corporation sells

educational supplies. A particular set of
books listed at ₱15 050.00 was given a 15%,
6%, and 3% series discount
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A. Direction: Read and understand the
following problems carefully. Write the letter
of the correct answer.
1. What do you call the amount the manufacturer
deducts from the list price of the item?
a. discount series b. mark-down c. net price d. trade
discount
2. What is the account used to report the selling price of
the merchandise?
a. cost of sales b. list of price c. margin d. sales

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A. Direction: Read and understand the
following problems carefully. Write the letter
of the correct answer.
3. What do you call the sales minus the cost of goods
sold?
a. list price b. margin c. mark-up d. net price
4. A cellphone cover sells for ₱250 and costs ₱185 to
manufacture. How much is the margin in percentage?
a. 0.266% b. 0.35% c. 26% d. 35%

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A. Direction: Read and understand the
following problems carefully. Write the letter
of the correct answer.
5. A seller of tumbler wanted a mark-up based on cost of
12%. If his tumbler costs ₱460, how much will be the mark-
up?
a. ₱5.52 b. ₱55.2 c. ₱465.20 d. ₱515.20
6. Claire sold her craft at a selling price of ₱750. The cost of
her craft amounts to ₱475. What is the mark-up
percentage?
a. 0.37% b. 0.58% c. 37% d. 58%
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A. Direction: Read and understand the
following problems carefully. Write the letter
of the correct answer.
7. How much is trade discount of an electric fan if the
list price is ₱1,200 and is 20% less?
a. ₱24 b. ₱96 c. ₱240 d. ₱960
8. The list price of an electric fan is ₱1,200. Allan can
buy the electric fan at the list price less 20%. How much
will Allan pay?
a. ₱240 b. ₱960 c. ₱1,104 d. ₱1,176

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A. Direction: Read and understand the
following problems carefully. Write the letter
of the correct answer.
9. Sharlit’s tuna supplier gives her a 5% discount
on her purchases every week. If the price of the
tuna this week is ₱375 per kilo and she is
planning to buy 1.5 kilos, how much trade
discount will she receive from this purchase?
a. ₱ 28.13 b. ₱187.50 c. ₱281.50 d. ₱534.37

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A. Direction: Read and understand the
following problems carefully. Write the letter
of the correct answer.
10. For the year-end party, Theresa gave each of her 34
classmates a shirt with a unique design for their class
remembrance. She found a supplier who gives 8%
discount for a minimum of 25 shirts purchased. The
total cost of the shirts Theresa purchased amounted to
₱3,910. How much was the unit selling price of the
shirts?
a. ₱105 b. ₱115 c. ₱125 d. ₱135
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B. Considering the knowledge you have
learned in the previous activities.
Complete the open-ended statements
below. (5pts. Each)
1.I am planning to start/open a small business on
____________________________.
2.I will choose this product/small business because
___________________________.

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