R, S and K are partners sharing profits in the ratio 8:6:4. On the retirement of R, the new profit sharing ratio between S and K was decided to be 5:3. The Gaining Ratio is......
Answer & explanation
Correct answer: option 2
The correct answer is Option (2) → 21:11
Gaining share of each continuing partner = New share − Old share. The old ratio 8:6:4 is the same as 4:3:2, so the old shares are 4/9, 3/9 and 2/9.
S’s gain = 5/8 − 3/9 = 45/72 − 24/72 = 21/72
K’s gain = 3/8 − 2/9 = 27/72 − 16/72 = 11/72
Gaining ratio of S and K = 21:11
The new ratio 5:3 is not the gaining ratio here, because S and K did not gain in their old ratio 3:2.
NCERT (2026-27 edition):
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