Amit, Dinesh and Gagan are partners sharing profits in the ratio of 5:3:2 Dinesh retires, Amit and Gagan decide to share the profits of the new firm in the ratio of 3:2. The Gaining ratio between Amit and Gagan will be:-
Answer & explanation
Correct answer: option 1
The correct answer is Option (1) → 1:2
The gaining ratio is the ratio in which the continuing partners acquire the retiring partner's share. Each partner's gain is his new share minus his old share.
Old shares: Amit 5/10, Dinesh 3/10, Gagan 2/10
New shares: Amit 3/5 = 6/10, Gagan 2/5 = 4/10
Amit's gain = 6/10 − 5/10 = 1/10
Gagan's gain = 4/10 − 2/10 = 2/10
Gaining ratio of Amit and Gagan = 1/10 : 2/10 = 1 : 2
The new ratio 3:2 is not the gaining ratio: it is the ratio in which the two will share all future profits, while the gaining ratio compares only the extra shares they take over from Dinesh.
NCERT (2026-27 edition):
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