Base Effect refers to the impact that the previous year’s (base year’s) value has on the current growth rate or percentage change.
Base Effect occurs when the starting point (previous period value) significantly influences the growth rate calculation.
This concept is widely used in inflation, GDP growth, and financial analysis.
👉 Growth Rate (%) = (Current Value – Base Value) ÷ Base Value × 100
Central banks like the Reserve Bank of India consider base effect while analyzing inflation trends.
"<ul> <li>Year 1 price = ₹100</li> <li>Year 2 price = ₹120 → Growth = 20%</li> </ul> <p>If Year 1 price was ₹50 instead:<br /> 👉 Growth becomes 140% → due to low base</p>"