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Percentages: reverse percentages and successive changes

The most important part of a percentage calculation is its base. Ask ‘percentage of what?’ before reaching for a calculator. A price before a discount, a price after a discount and a profit percentage can all use different bases.

Choose the method

Convert an increase of r% to the multiplier 1 + r/100; a decrease uses 1 - r/100. This keeps the original amount visible in the calculation.

To reverse a change, divide by the multiplier. Subtracting the same percentage from the final value uses the wrong base.

For successive changes, multiply the factors in order. For percentage change, use (final - original)/original × 100%. Keep unrounded values until the final answer.

Worked examples

Example 1

A bag costs $68 after a 15% discount. Find its original price.

  1. The final price is 85% of the original: 0.85 × original = 68.
  2. Original = 68 ÷ 0.85 = $80.
  3. Check: 15% of $80 is $12, leaving $68.

Example 2

A value of 200 increases by 10%, then decreases by 10%. Find the final value and overall percentage change.

  1. Use the new base for the second change: 200 × 1.10 × 0.90 = 198.
  2. Overall change = (198 - 200)/200 × 100% = -1%.
  3. The changes do not cancel: the decrease is taken from 220, not 200.

Try it yourself

A population increases from 800 to 920. Find the percentage increase.

Show the worked answer
  1. Increase = 920 - 800 = 120.
  2. Percentage increase = 120/800 × 100% = 15%. The denominator is the original population.

Common mistakes

Sources and review

SEAB 2026 syllabus: O-Level Mathematics 4052: percentage.

Original Rae practice, prepared with AI assistance. Selected numerical results and their displayed working are automatically checked at publication; this does not verify every explanation. Curriculum references checked on 5 September 2026. No teacher review or SEAB endorsement is claimed.

What the syllabus expects

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More O-Level Elementary Maths (E-Maths) topics

Whole numbers and the operations performed on them · Ratio and proportion · Rate and speed · Algebraic expressions and formulae · Functions together with their graphs · Equations and inequalities · all of O-Level Elementary Maths (E-Maths)