Let the original price of pant and shirt be = ₹ N.
∴ Cost price of point and shirt = [N x (100 - 25)]/100 = ₹ 3N/4
And selling price of shirt and pant = (3N/4) x (100 + 40)/100 = (3N/4) x (140/100)
= ₹ 21N/20
Hence, required percentage
= [(21N/20 - N)/ N] x 100 % = 100 / 20 % = 5%