The selling price of 96 articles is the same as the cost price of 64 articles. The gain or loss percent is:

33\(\frac{1}{3}\)% 40% 32% 44%

33\(\frac{1}{3}\)%

ATQ, ⇒ S.P. of 96 =  C.P. of 64 ⇒ C.P. : S.P. = 3 : 2 ⇒ Loss = 3 - 2 = 1 ⇒ Loss percentage = \(\frac{1}{3}\) × 100 = 33\(\frac{1}{3}\)%