Which of the following statements is/are true?

A. 10% loss on selling price is an 8% loss on the cost price.

B. Swati bought a pen for Rs.100 and sold it at a loss of 25%. The price at which pen was sold is Rs.75.

C. Yaman purchased an item for Rs.250 and sold it for Rs.348. He made 38% profit.

Choose the correct answer from the options given below