Bharati and Astha were partners sharing profits in the ratio of  3 : 2. They admitted Dinkar as a new partner for 1/5th share in the future profits of the firm which he got equally from Bharati and Astha. Calculate the new profit-sharing ratio of Bharati, Astha and Dinkar.

Solution

Calculation of New Profit-Sharing Ratio
Bharti: Astha = 3: 2 (Old Ratio)
Dinkar = 1/5

Bharti’s sacrifice = 1/5 × 1/2 = 1/10
Astha’s sacrifice = 1/5 × 1/2 = 1/10

Bharti’s new share = 3/5−1/10 = 6−1/10 = 5/10
Astha’s new share = 2/5−1/10 = 4−1/10 = 3/10
Dinkar’s new share = 1/5 × 2/2 = 2/10
Bharti :Astha: Dinkar = 5: 3: 2  (New Ratio)

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