By selling an article for ₹$380$, a man loses $24\%$. If he sells it for ₹$475$, then his loss/gain per cent is:

Let the cost price ($CP$) of the article be $100\%$.
Selling at a loss of $24\%$ means the selling price is $100\%-24\%=76\%$ of the $CP$.

$$76\%\text{ of }CP=380$$
$$\frac{76}{100}\times CP=380⟹CP=\frac{380\times 100}{76}=5\times 100=\text{₹}500$$

Now, if the new selling price ($S{P}_{\text{new}}$) is ₹$475$:
Since $S{P}_{\text{new}}<CP$, it is a loss.
$$\text{Loss Amount}=500-475=25$$
$$\text{Loss Percentage}=\frac{\text{Loss Amount}}{CP}\times 100=\frac{25}{500}\times 100=5\%$$