If Punam, while selling two goats at the same price, makes a profit of $10\%$ on one goat and suffers a loss of $10\%$ on the other—

When two items are sold at the same selling price ($\text{SP}$), such that there is a profit of $x\%$ on one and a loss of $x\%$ on the other, the transaction always results in an overall loss.
The net loss percentage formula is given by:

$$\text{Loss Percentage}={\left(\frac{x}{10}\right)}^2\%$$

Given $x=10$:

$$\text{Loss Percentage}={\left(\frac{10}{10}\right)}^2\%=1^2\%=1\%$$

Hence, she suffers an overall loss of $1\%$.