R, S and K are partners sharing profits in the ratio 4 : 3 : 2. R retires; S and K decided to share profits in future in the ratio of 5 : 3. Calculate the Gaining Ratio.
Answer & explanation
Correct answer: option 2
The correct answer is Option (2) → 21:11
The gaining ratio is the ratio in which the continuing partners take over the retiring partner’s share. Each partner’s gain = new share − old share.
Old shares: S = 3/9, K = 2/9
New shares: S = 5/8, K = 3/8
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 = 21:11
NCERT (2026-27 edition):
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