IPMAT Indore 2025 · Quantitative Ability · Set 2: E-commerce monthly sales and returns, 2024

The full set and all 5 questions (Q41–Q45) from IPMAT Indore 2025, with answers and solutions.

The table given below provides the details of monthly sales (in lakhs of rupees) and the value of products returned by the customers (as a percentage of sales) of an e-commerce company for three product categories for the year 2024. Net sales (in lakhs of rupees) is defined as the difference between sales (in lakhs of rupees) and the value of products returned (in lakhs of rupees).

Month

Sales: Apparel

Sales: Footwear

Sales: Electronics

Returned %: Apparel

Returned %: Footwear

Returned %: Electronics

January

262

104

289

13%

7%

2%

February

279

113

387

16%

9%

3%

March

236

121

283

20%

7%

2%

April

258

58

325

16%

8%

1%

May

249

69

359

12%

6%

4%

June

230

111

321

19%

5%

3%

July

244

119

341

17%

9%

4%

August

252

60

336

16%

6%

2%

September

288

118

355

10%

9%

5%

October

222

108

383

15%

8%

2%

November

228

93

282

14%

9%

4%

December

221

86

268

18%

10%

1%

Question 41 · Tables

Which month had highest percentage decline in monthly sales as compared to previous month for the Apparel category?

  1. A

    June

  2. B

    March

  3. C

    December

  4. D

    October

Pick an option, then check.
Answer & solution

Answer: Option D

Step 1 — only check the months where Apparel sales actually fell. Reading down the Apparel column: 262, 279, 236, 258, 249, 230, 244, 252, 288, 222, 228, 221.

Declines happen in March, May, June, October and December.

Step 2 — compute the percentage decline for each option.

Month

Previous

Current

Decline

March

279

236

\frac{43}{279}=15.41\%

June

249

230

\frac{19}{249}=7.63\%

October

288

222

\frac{66}{288}=22.92\%

December

228

221

\frac{7}{228}=3.07\%

Step 3 — October is clearly the largest. It follows September, the year’s peak month (288), and drops to the year’s near-low (222) — the biggest fall in both absolute and percentage terms.

Answer: Option 4 — October

Question 42 · Tables

For which categories the value of the products returned (as a percentage of sales) increased for three consecutive months?
  1. A
    Only Electronics
  2. B
    Only Apparel
  3. C
    Both Apparel and Footwear
  4. D
    Only Footwear
Pick an option, then check.
Answer & solution

Answer: Option C

Step 1 — read this straight off the percentage columns (no calculation needed — the table already gives returns as a percentage of sales).

Apparel: 13, 16, 20, 16, 12, 19, 17, 16, 10, 15, 14, 18

\text{Jan}13\to \text{Feb}16\to \text{Mar}20

Three consecutive months rising. ✓

Footwear: 7, 9, 7, 8, 6, 5, 9, 6, 9, 8, 9, 10

\text{Oct}8\to \text{Nov}9\to \text{Dec}10

Three consecutive months rising. ✓

Electronics: 2, 3, 2, 1, 4, 3, 4, 2, 5, 2, 4, 1

The longest rise anywhere is a single step (e.g. Jan→Feb, Apr→May). Never three in a row. ✗

Step 2 — conclude. Apparel and Footwear both show a three-month climb; Electronics does not.

Answer: Option 3 — Both Apparel and Footwear

Question 43 · Tables

By what percentage the net sales for June increased as compared to May in the Footwear category?
  1. A
    62.58 percent
  2. B
    7.21 percent
  3. C
    18.97 percent
  4. D
    60.87 percent
Pick an option, then check.
Answer & solution

Answer: Option A

Step 1 — recall the definition given in the set.

\text{Net sales}=\text{Sales}-\text{Value returned}=\text{Sales}\times \left( 1-\text{return rate}\right)

Step 2 — May, Footwear. Sales 69, returns 6%:

69\times 0.94=64.86

Step 3 — June, Footwear. Sales 111, returns 5%:

111\times 0.95=105.45

Step 4 — percentage increase.

\frac{105.45-64.86}{64.86}\times 100=\frac{40.59}{64.86}\times 100\approx 62.58\%

Watch the trap: option 4 (60.87%) is the rise in gross sales alone (\frac{111-69}{69}). The question asks about net sales, so the return rates must be applied first.

Answer: Option 1 — 62.58 percent

Question 44 · Tables

Among the following four months, for which month the contribution of the Apparel category in the total monthly sales was the highest?
  1. A
    January
  2. B
    April
  3. C
    December
  4. D
    August
Pick an option, then check.
Answer & solution

Answer: Option B

Step 1 — contribution means Apparel’s share of that month’s three-category total.

\text{share}=\frac{\text{Apparel}}{\text{Apparel}+\text{Footwear}+\text{Electronics}}

Step 2 — compute for the four months offered.

Month

Apparel

Footwear

Electronics

Total

Share

January

262

104

289

655

40.00\%

April

258

58

325

641

40.25\%

December

221

86

268

575

38.43\%

August

252

60

336

648

38.89\%

Step 3 — note why April wins. Its Apparel figure is not the highest of the four, but April has the year’s lowest Footwear number (58), which shrinks the denominator and lifts Apparel’s share just past January’s.

Answer: Option 2 — April

Question 45 · Tables

Among the following four months, for which month the value of the Footwear returned (in lakhs of rupees) was the highest?

  1. A

    September

  2. B

    July

  3. C

    June

  4. D

    March

Pick an option, then check.
Answer & solution

Answer: Option B

Step 1 — convert the percentage into a rupee value. The table gives returns as a percentage; the question asks for the value in lakhs:


Step 2 — compute for the four months offered.

Month

Footwear sales

Return rate

Value returned

September

118

9%

10.62

July

119

9%

10.71

June

111

5%

5.55

March

121

7%

8.47

Step 3 — compare. July and September share the same 9% rate, so the higher sales figure decides it: 119>118. March has the highest sales of the four (121) but a lower rate, and June’s 5% rate makes it the smallest.

Answer: Option 2 — July

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