CUET UG 2025 — Accountancy Partnership

Old Ratio of Anshu and Nitu = 3:2

Converting to fractions:

• Anshu's share = $\frac{3}{5}$53​
• Nitu's share = $\frac{2}{5}$52​

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Jyoti acquires $\frac{3}{10}$103​ share by taking:

• $\frac{2}{10}$102​ from Anshu
• $\frac{1}{10}$101​ from Nitu

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Calculating New Shares:

Anshu's new share = $\frac{3}{5} - \frac{2}{10} = \frac{6}{10} - \frac{2}{10} = \frac{4}{10}$53​−102​=106​−102​=104​

Nitu's new share = $\frac{2}{5} - \frac{1}{10} = \frac{4}{10} - \frac{1}{10} = \frac{3}{10}$52​−101​=104​−101​=103​

Jyoti's share = $\frac{3}{10}$103​

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New Profit Sharing Ratio = $\frac{4}{10} : \frac{3}{10} : \frac{3}{10}$104​:103​:103​ = 4 : 3 : 3

The answer is Option 1.