in the given question of ts Grewal volume 1 pg.no-2.25 q-32 the formula of normal profit used is different from what other questions are using it should be divided by 100.help will be appreciated ! regards

Dear student,
Both the formulas viz. normal profit = capital employed $\times$ normal rate of return/100  = capital employed $\times$ normal rate of return
​​​​​​are equally acceptable since the rate is always written in percentage so, you may or may not write divided by 100 in formula because ultimately you have to divide rate by 100 to get the correct answer.
regards.