Amit and Vidya are partners sharing profits in the ratio of 3: 2. They admit Chintan into partnership who acquires 1 / 5th of his share from Amit and 4 / 25th share from Vidya. Calculate New Profit-sharing Ratio and Sacrificing Ratio.

SOLUTION

Calculation of New Profit Sharing Ratio
Amit: Vidya = 3: 2 (Old Ratio)
Chintan acquires 1/5th of his share from Amit And,
Remaining 4/5th (1 – 1/5) of his share from Vidya.
If 4/5th share of Chintan = 4/25

Chintan ‘s share = 4/25 × 54 = 5/25
Amit ‘s sacrifice = 1/5 × 1/5 = 1/25
Vidya ‘s sacrifice = 4/25

Amit ‘s new share = 3/5 – 1/25 = 1/5 – 1/25 = 14/25
Vidya ‘s new share = 2/5 – 4/25 = 10 – 4/25 = 6/25
Chintan ‘s new share = 1/5 × 5/5 = 5/25

Amit: Vidya: R = 14: 6: 5
Sacrificing Ratio = 1: 4


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