Read the following case study and answer question.
Deepali, Nimisha and Sonam were partners in a firm sharing profits in the ratio of 5 : 3 : 2. Nimisha retired and the new profit sharing ratio between Deepali and Sonam was 2 : 3, On Nimisha's retirement, the goodwill of the firm was valued at ₹1,20,000.
From the above information, calculate share of Deepali's sacrifice or gain.
Answer & explanation
Correct answer: option 1
The correct answer is Option (1) → 1/10 Sacrifice
Gaining share = new share − old share; a negative result means the partner has sacrificed.
Deepali’s old share = 5/10
Deepali’s new share = 2/5 = 4/10
Change = 4/10 − 5/10 = −1/10, i.e. a sacrifice of 1/10
NCERT (2026-27 edition):
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