A, B, C and D are Partners in a firm sharing profits in the ratio of 3 : 2 : 1 : 4. A retired and his share is acquired by B and C in the ratio 3 : 2. Calculate new profit sharing ratio of partners.
Answer & explanation
Correct answer: option 1
The correct answer is Option (1) → 19 : 11 : 20
A’s share = 3/10, taken by B and C in the ratio 3 : 2.
B gains = 3/5 × 3/10 = 9/50; C gains = 2/5 × 3/10 = 6/50
B’s new share = 2/10 + 9/50 = 10/50 + 9/50 = 19/50
C’s new share = 1/10 + 6/50 = 5/50 + 6/50 = 11/50
D’s share is unchanged = 4/10 = 20/50
New ratio of B, C and D = 19 : 11 : 20
NCERT (2026-27 edition):
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