Priya, Rama and Sona are partners in a firm sharing profits and losses equally. They decided to share the profits 3:3:2 w.e.f. April 1, 2025. Calculate gain or sacrifice of partners.
Answer & explanation
Correct answer: option 1
The correct answer is Option (1) → Priya : Rama : Sona = 1/24 (gain) : 1/24 (gain) : 2/24 (sacrifice)
When existing partners change their ratio, each partner’s gain or sacrifice = new share − old share. A positive result is a gain; a negative one is a sacrifice.
Shares on a common denominator of 24:
Old shares (equal) = 1/3 each = 8/24 each
New shares (3 : 3 : 2) = Priya 3/8 = 9/24, Rama 3/8 = 9/24, Sona 2/8 = 6/24
Gain or sacrifice:
Priya = 9/24 − 8/24 = 1/24 gain
Rama = 9/24 − 8/24 = 1/24 gain
Sona = 6/24 − 8/24 = 2/24 sacrifice
The total gain (1/24 + 1/24) equals the sacrifice (2/24), as it must, since one partner’s gain can come only from another’s sacrifice.
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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