Deepti, Vinay and Himani are partners in a firm sharing profits and losses in the ratio of 3:3:2. They decided to share the profits equally w.e.f. April 01, 2025. Firm's Goodwill is Rs. 90,000. What is the share of each of the sacrificing partner to be received from the gaining partner?
Answer & explanation
Correct answer: option 2
The correct answer is Option (2) → Rs. 3,750 each
When partners change their ratio, the partner whose share rises pays the partners whose share falls for the goodwill they give up. The amount is goodwill × each partner’s sacrifice (old share − new share).
Old shares = 3/8, 3/8, 2/8 = 9/24, 9/24, 6/24
New shares (equal) = 1/3 each = 8/24
Deepti’s sacrifice = 9/24 − 8/24 = 1/24
Vinay’s sacrifice = 9/24 − 8/24 = 1/24
Himani’s gain = 8/24 − 6/24 = 2/24
Amount to each sacrificing partner = Rs. 90,000 × 1/24 = Rs. 3,750
Himani, the only gaining partner, pays Rs. 7,500 in all.
NCERT (2026-27 edition):
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