A shop earned ₹0 last year (it was shut)

Why

The owner reaches for 100% because it sounds like a big jump, and the growth IS real. But a percentage rise always asks 'increase compared to the STARTING amount' — increase divided by the start. Here the start was 0, and you cannot divide by zero; there's no base to measure against. Growing from 0 to 50,000 isn't 100% or 200% — it's a rise from nothing, which percentages simply can't describe. 100% would mean doubling the old figure, but doubling zero is still zero. The honest statement is the rupees: 'earned ₹50,000, up from nothing'. Test: if last year were ₹1, this year's 50,000 would be a 4,999,900% rise — the number explodes precisely because the base is almost zero, showing the tool breaks there. The owner's not right: a rise from zero has no percentage — state the actual amount instead.