R, S and K are partners sharing profits and losses in the ratio of 4:2:1. R retires from the firm; S and K decided to share profits in future in the ratio of 3:2. The Gaining Ratio will be:
Answer & explanation
Correct answer: option 4
The correct answer is Option (4) → 11:9
On retirement, the remaining partners gain the retiring partner's share. Each partner's gain = new share − old share, so both shares are taken to a common denominator.
S: 3/5 − 2/7 = 21/35 − 10/35 = 11/35
K: 2/5 − 1/7 = 14/35 − 5/35 = 9/35
Gaining ratio S : K = 11 : 9
The gaining ratio is not the new ratio 3:2 here, because S and K did not gain R's share in their old ratio; they changed their ratio as well.
Note: NTA picked this question from an NCERT (2026-27) illustration and changed the figures. Do not ignore NCERT while practising numericals.
NCERT (2026-27 edition): NCERT (2026-27 edition): |