Step-by-step explanation:

The loss percentage can be calculated using the formula: \[\text{Loss \%} = \frac{\text{Cost Price - Selling Price}}{\text{Cost Price}} \times 100\]

In this case, the cost price (CP) is Rs 120, and the selling price (SP) is Rs 80.

So, the loss percentage would be: \[\text{Loss \%} = \frac{120 - 80}{120} \times 100\]

Step-by-step explanation:

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