S and T are partners in a firm sharing profits in the ratio of 3 : 2. They admit U as a new partner. S surrenders 1/4 of his share and T surrenders 1/3 of his share in favour of U. Sacrificing ratio of S and T will be:
Answer & explanation
Correct answer: option 1
The correct answer is Option (1) → 9 : 8
The sacrificing ratio is the ratio of the shares the old partners give up. Each partner surrenders a fraction of his own share, so that fraction is applied to his old share.
S’s sacrifice = 1/4 × 3/5 = 3/20
T’s sacrifice = 1/3 × 2/5 = 2/15
Sacrificing ratio:
= 3/20 : 2/15
= 9/60 : 8/60
= 9 : 8
3 : 2 is the old ratio; it would be the sacrificing ratio only if both gave up the same fraction of their shares.
NCERT (2026-27 edition):
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