The image shows a fraction formula written in what appears to be Hindi/Devanagari script. The formula is:

Looking more carefully at the handwriting, the formula reads:

This appears to be the Profit Formula or more specifically the Net Profit Ratio / Profitability Formula, written as:

This is the Net Profit Margin formula, used in accounting/finance to calculate the percentage of profit relative to income or sales.

If you can share more context (subject, chapter, or clearer image), I can give a more precise name!