Arun, Bijay and Harish are partners in a firm sharing profits in the ratios of 8:5:3. It is felt that Bijay will no more be able to actively participate in the affairs of the firm. Hence, with effect from April 1, 2025, they decided that, in future they will share the profits in the ratio of 2:1:2. Bijay will:
Answer & explanation
Correct answer: option 4
The correct answer is Option (4) → Sacrifice by 9/80
When partners change their ratio, each partner’s gain or sacrifice is Old share − New share. A positive result is a sacrifice, a negative one a gain.
Old ratio 8 : 5 : 3, so Bijay’s old share = 5/16
New ratio 2 : 1 : 2, so Bijay’s new share = 1/5
5/16 − 1/5 = 25/80 − 16/80 = 9/80, a sacrifice
Check with the others: Arun gives up 40/80 − 32/80 = 8/80, and Harish gains 32/80 − 15/80 = 17/80. The sacrifices of 9/80 + 8/80 equal the gain of 17/80.
Note: NTA picked this question from an NCERT (2026-27) illustration and changed the figures. Do not ignore NCERT while practising numericals.
NCERT (2026-27 edition):
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