Kapil, Rahul and Virat are partners in a firm sharing profits in the ratio of 3:2:1. They decide to share future profits equally w.e.f April 1, 2025. Calculate the gaining/sacrificing share of partners.
Answer & explanation
Correct answer: option 2
The correct answer is Option (2) → Virat’s gaining share 1/6, Kapil’s sacrificing share 1/6
When existing partners change their ratio, each partner’s old share minus new share shows what he gives up or receives. A positive result is a sacrifice; a negative result is a gain.
Old shares: Kapil 3/6, Rahul 2/6, Virat 1/6
New shares: 1/3 each = 2/6 each
Kapil = 3/6 − 2/6 = 1/6 (sacrifice)
Rahul = 2/6 − 2/6 = nil (neither gains nor sacrifices)
Virat = 1/6 − 2/6 = −1/6 (gain of 1/6)
Rahul’s share does not change at all, so any option naming Rahul as gaining or sacrificing cannot be right.
NCERT (2026-27 edition):
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