How is the sacrificing ratio determined when the new profit-sharing ratio is given?

By deducting each partner's new share from their old share

When the new profit sharing ratio is given and the ratio in which the new partner acquires their share from the old partners is not specified, the sacrificing ratio can be determined by deducting each partner's new share from their old share. To calculate the sacrificing ratio, the partners compare their old profit sharing ratios with their new profit sharing ratios. The difference between the old share and the new share represents the sacrifice made by each partner in favor of the new partner. By deducting each partner's new share from their old share, the sacrificing ratio is worked out, indicating the proportion at which the existing partners sacrifice their share of profits in favor of the new partner.