A person bought an article for Rs.1000/- and sold it at a loss of 35%. He purchased a new article with that money and sold it at a gain of 40%. Find his overall percentage of profit or loss.

9% (loss)

C.P.₁ : S.P.₁ or C.P.₂ :  S.P.₂

 100  :        65          :   91

 {65 × 140% = 91}

⇒  C.P.₁     :       S.P.₂

    100       :        91     ⇒     9% (loss)