If the cost price is 95% of the selling price, what is the profit percent = ?

Answer: Option D

According to the question,
$$\begin{array}{rl}& \text{C}\text{.P}\text{.}=\frac{95}{100}\text{S}\text{.P}\text{.}\\ & \frac{\text{C}\text{.P}}{\text{S}\text{.P}\text{.}}\text{ = }\frac{95}{100}\text{ = }\frac{19}{20}⟩\text{1 unit profit}\\ & \text{Profit }\%=\frac{1}{19}\times 100\\ & =5.26\%\end{array}$$