cpsp.c

#include <stdio.h>

int main()
{
    int cp = 0, sp = 0, result = 0;

    printf("Enter the CP : ");
    scanf("%d", &cp);

    printf("Enter the SP: ");
    scanf("%d", &sp);

    if ( cp > sp )
    {
        result = cp - sp;
        printf("You have incurred a loss of Rs. %d", result);
    }
    else if ( sp > cp )
    {
        result = sp - cp;
        printf("You have gained a profit of Rs. %d", result);
    }

    return 0;
}