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How to Calculate Net Profit on Indian Share Trading?



If you have the DEMAT  account, you can buy and sell the shares of companies who are listed in NSE and BSE. Why are you trading the shares. Answer is simple to earn the net profit. If net profit will be in negative, it will be net loss.

Forget all other business expenses, we will first focus to expenses relating to buy and selling of shares and in your personal trading, it will be your net profit. If you are doing this business, you can deduct your all operating expenses from it for calculating the net profit.

Following is the Simple Formula 



Net Profit on Share Trading in India =  { Bought Share at market price +Brokerage 0.5% on buying + ( GST 18% on brokerage + Security transaction Tax 1% or brokerage + Stamp Rs. 1 ) } - { Sale of Shares at market price - (  Brokerage 0.5% on buying + ( GST 18% on brokerage + Security transaction Tax 1% or brokerage + Stamp Rs. 1 + STT Rs. 1 } 

Now, I have explain it with Example

For example, you have bought PNB Shares, Sail company shares and Canera bank shares at Market Price ( I am showing total market price of these shares ) = Rs. 539.50 on 1st Jan 2019

On 2nd MAY, you saw the boom in the market price of your shares and you sold all at market price of Rs. 574.50

Now its Net Profit which you have earned

First of all bought share's market value will increase by brokerage of brokering agent of your DEMAT Account with 0.5%

539.5 X 0.5% = Rs. 2.69

Now, we will also add the GST on brokerage because broker is giving you service and also deduct gst from your account when you buy

Rs. 2.69 X 18% = Rs. 0.48

You will also pay the Security transaction tax on brokerage 1% = Rs. 2.69 X1% = Rs. 0.02

You will also pay the stamp charges = Rs. 1

Your total cost on buying these shares will be = Rs. 539.5 + Rs. 2.69 + Rs. 0.48 + Rs. 0.02 + Rs. 1

= Rs. 543.69

You can find this information in your DMAT account's ledger balance > particular  of bought share > click for more details

Now, when you will sell, you will get less amount because you have to pay brokerage and other charges.

Total sale value at market rate = Rs. 574.5
Less brokerage 0.5% = 2.88

Less GST on brokerage 18% on Rs. 2.88 = 0.5184

Less Security transaction charges = 1% on brokerage = 0.02

================================================

Net sale value = Rs. 571.08

Less stamp = Rs. 1

Less STT = 1
==================================================

Net Sale value after all expenses of DEMAT = Rs. 569.08

=================================================

Net Profit on Sale of Indian Shares ( Trading ) = 569.08 - 543.69 = Rs. 25.39

Important Update on 8/5/2019

On every company's share, you will sell, you have to pay DP Charges. Full form of Depository Participant charges which is Rs. 21 for per company sale of shares + GST on it.

In my example, three company shares sold, it means 

( 21  + GST) X 3 = 74.34

Now, net profit will be in minus or it is net loss = Rs. 25.39 - 74.34 = 48.95

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Accounting Education: How to Calculate Net Profit on Indian Share Trading?
How to Calculate Net Profit on Indian Share Trading?
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