Here, A = 500 cm2 = 500 x 10-4 m2
N = 1000, B = 0.4 G = 0.4 x 10-4 T
t = 1/10 s
When the coil is held perpendicular to the field, the normal to the plane of the coil makes an angle of 0° with the field B.
Initially, flux, ϕ1 = BA cos0° = BA
Finally, flux, ϕ2 = BA cos180° = –BA