X, Y and Z are partners sharing the profits in the ratio of 6:3:1. Y retires from the firm and his share is taken up by X and Z in the ratio of 3:2. The new profit sharing ratio of X and Z will be
Answer & explanation
Correct answer: option 4
The correct answer is Option (4) → 39 :11
When the retiring partner’s share is taken up by the continuing partners in a given ratio, each continuing partner’s new share = his old share + the part of the retiring partner’s share he takes up.
Old shares: X = 6/10, Y = 3/10, Z = 1/10
X takes 3/5 of Y’s share = 3/5 × 3/10 = 9/50
Z takes 2/5 of Y’s share = 2/5 × 3/10 = 6/50
X’s new share = 6/10 + 9/50 = 30/50 + 9/50 = 39/50
Z’s new share = 1/10 + 6/50 = 5/50 + 6/50 = 11/50
New ratio of X and Z = 39 : 11
The ratio 3 : 2 is only the ratio in which Y’s share is divided; it is not the new profit sharing ratio, because X and Z also keep their own old shares.
Note: NTA picked this question from an NCERT (2026-27) illustration and changed the figures. Do not ignore NCERT while practising numericals.
NCERT (2026-27 edition):
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