SOLUTION —
Let the Shyam's income be
$\therefore \quad$ From the question,
$\begin{aligned} \text { Ram's income } & \text { Rs. } 100 \\ &=100+25 \% \text { of } 100 \\ &=100+\frac{25 \times 100}{100} \\ &=100+25=\text { Rs. } 125 \end{aligned}$
$\therefore \quad$ Shyam's income w.r.t Ram is
Less than Rs. $25 .$
$\therefore \quad \%$ loss $=\frac{25}{125} \times 100=20 \% ;$ Ans.
TRICK : Require less income of Shyam $=\left(\frac{25}{100+25}\right) \times 100$ $=20 \%$; Ans.