By selling an article for Rs 1134, Anu suffers as much loss as she would have gained by selling it at 10\% profit. If she sells it for Rs 1354.50, then her profit percentage is:

Let CP be cost price. Loss at Rs 1134 = CP - 1134. This equals 10% profit = 0.1 × CP. So CP - 1134 = 0.1CP, meaning 0.9CP = 1134, giving CP = Rs 1260. When selling at Rs 1354.50, profit = 1354.50 - 1260 = Rs 94.50. Profit percentage = (94.50/1260) × 100 = 7.5%. The key insight is equating the loss amount to the 10% profit amount.