A, B and C are partners sharing profits in the ratio of 3 : 2 : 1. A retires and his share is taken up by B and C in the ratio of 3 : 2. Calculate the new profit sharing ratio.
Answer & explanation
Correct answer: option 2
The correct answer is Option (2) → 19:11
On A’s retirement, B and C keep their own shares and add whatever part of A’s share each takes over.
A’s share = 3/6
B takes 3/5 of 3/6 = 9/30
C takes 2/5 of 3/6 = 6/30
B’s new share = 2/6 + 9/30 = 10/30 + 9/30 = 19/30
C’s new share = 1/6 + 6/30 = 5/30 + 6/30 = 11/30
New ratio of B and C = 19 : 11
Splitting A’s share is only half the job: adding it to the old shares is what gives the new ratio. Stopping at 9 : 6 gives the gaining ratio, not the new profit sharing ratio.
NCERT (2026-27 edition):
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