CUET UG 2025 — Accountancy Partnership

Old Profit Sharing Ratio:
Keshav : Nirmal : Pankaj = 4 : 3 : 2

Keshav's old share = $\frac{4}{9}$94​
Pankaj's old share = $\frac{2}{9}$92​

New Profit Sharing Ratio (after Nirmal's retirement):
Keshav : Pankaj = 5 : 3

Keshav's new share = $\frac{5}{8}$85​
Pankaj's new share = $\frac{3}{8}$83​

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Gaining Ratio = New Share - Old Share

For Keshav:
Gain = $\frac{5}{8} - \frac{4}{9} = \frac{45-32}{72} = \frac{13}{72}$85​−94​=7245−32​=7213​

For Pankaj:
Gain = $\frac{3}{8} - \frac{2}{9} = \frac{27-16}{72} = \frac{11}{72}$83​−92​=7227−16​=7211​

Gaining Ratio = $\frac{13}{72} : \frac{11}{72}$7213​:7211​ = 13 : 11

Expressing this as fractions of the total gain:

• Keshav gains = $\frac{13}{24}$2413​ (since 13 + 11 = 24)
• Pankaj gains = $\frac{11}{24}$2411​

Gaining Ratio = $\frac{13}{24}$2413​ : $\frac{11}{24}$2411​