Calculate the goodwill of the partnership firm on the basis of one and half year's purchase of the average profit of the last 3 years.
1st year profit- ₹100000
2nd year profit- ₹200000
3rd year profit was the one and half times of the profit of the 2nd year.

₹300000

Average profit= (100000 + 200000 + 300000)/ 3 = 600000/3 = ₹200000
Goodwill = Average profit * no of years purchase = 200000 * 1.5 = ₹ 300000