Naveen, Suresh and Tarun are partners sharing profits and losses in the ratio of 5:3:2. Tarun retires from the firm and his share was taken over by Naveen and suresh in the ratio 2:1. In such a case, the new share of profit will be:
Answer & explanation
Correct answer: option 2
The correct answer is Option (2) → 19:11
When the continuing partners take the retiring partner’s share in a ratio other than their old ratio, each continuing partner’s new share = old share + share acquired from the retiring partner.
Tarun’s share = 2/10, taken 2:1 by Naveen and Suresh
Naveen acquires 2/3 × 2/10 = 4/30
Suresh acquires 1/3 × 2/10 = 2/30
Naveen’s new share = 5/10 + 4/30 = 15/30 + 4/30 = 19/30
Suresh’s new share = 3/10 + 2/30 = 9/30 + 2/30 = 11/30
New ratio of Naveen and Suresh = 19:11
NCERT (2026-27 edition):
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