GMAT Focus EditionQuantitative ReasoningMedium

A company's revenue increased by 10% in the first quarter and then decreased by 5% in the second quarter. If the revenue at the beginning of the first quarter was $200,000, what was the revenue at the end of the second quarter?

  1. A$214,000
  2. B$220,000
  3. C$210,000
  4. D$209,000
Show answer & explanation

Correct answer: D. $209,000

This is a successive percentage change problem. First quarter increase: $200,000 * (1 + 0.10) = $200,000 * 1.10 = $220,000. Second quarter decrease: $220,000 * (1 - 0.05) = $220,000 * 0.95 = $209,000.

Why the other options are wrong

  • A. This might result from a calculation error in one of the steps or incorrect application of percentages.
  • B. This is the revenue after only the first quarter increase, not accounting for the second quarter decrease.
  • C. This would be the result if the 5% decrease was applied to the original $200,000, not the increased amount.

Net Percentage Change

The net percentage change from successive increases and decreases is found by multiplying the original amount by (1 + increase_rate) and (1 - decrease_rate) sequentially.

  • Each percentage change is applied to the *current* value, not the original.
  • Can be calculated as Original Value * (1 +/- r1) * (1 +/- r2) ...
  • Order of application of changes does not affect the final result.

Memory trick: First you grow the pie, then you shrink the new pie, not the old one.

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