Total income of Companies M and N together

    = (35 + 50) million US $

    = 85 million US $

Total expenditure of Companies M and N together

    = (45 + 40) million US $

    = 85 million US $.

Percent Profit/Loss of companies M and N together

% Profit/Loss =		85 - 85	x 100		= 0%.
		85

Thus, there was neither loss nor profit for companies M and N together.

Total income of all five companies

    = (35 + 50 + 40 + 40 + 50) million US $

    = 215 million US $.

Total expenditure of all five companies

    = (45 + 40 + 45 + 30 + 45) million US $

    = 205 million US $.

% Profit =		(215 - 205)	x 100		% = 4.88% 5%.
		205

The percentage profit/loss in the year 2001 for various comapanies are:

For M =		(35 - 45)	x 100		% = -22.22%   i.e.,   Loss = 22.22%.
		45

For N =		(50 - 40)	x 100		% = 25%   i.e.,   Profit = 25%.
		40

For P =		(40 - 45)	x 100		% = -11.11%   i.e.,   Loss = 11.11%.
		45

For Q =		(40 - 30)	x 100		% = 33.33%   i.e.,   Profit = 33.33%.
		30

For R =		(50 - 45)	x 100		% = 11.11%   i.e.,   Profit = 11.11%.
		45

Clearly, the Company Q earned the maximum profit in 2001.

Let the expenditure of Company R in 2000 be x million US $.

Then, expenditure of Company R in 2001 =		120	x x		million US $.
		100

	120x	= 45         x = 37.5.
	100

i.e., expenditure of Company R in 2000 = 37.5 million US $.

Let the income of Company R in 2000 be I million US $.

Then, 10 =	(I - 37.5)	x 100	[ %Profit in 2000 = 10%]
	37.5

    I - 37.5 = 3.75

    I = 41.25

i.e., Income of Company R in 2000 = 41.25 million US $.

Let the income of Company Q in 2001 = x million US $.

Then, income of Company in 2001 =		110	x x		million US $.
		100

	110x	= 40         x =		400		.
	100			11

i.e., income of Company Q in 2000 =		400		million US $.
		11

Let the expenditure of Company Q in 2000 be E million US $.

Then, 20 =	[(400/11) - E]	x 100	[ %Profit = 20% ]
	E

20 =			400		- 1		x 100
			11E

E =	400	x	100	= 30.30.
	11		120

Expenditure of Company Q in 2000 = 30.30 million US $.