CUET UG 2025 — Accountancy Partnership

The initial profit sharing ratio is:
Kumar : Lakshya : Manoj : Naresh = 3 : 2 : 1 : 4

Total parts = 10

Individual shares:

• Kumar = 3/10
• Lakshya = 2/10
• Manoj = 1/10
• Naresh = 4/10

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When Kumar retires, his share of 3/10 is acquired by Lakshya and Manoj in the ratio 3:2.

Share gained by Lakshya = $\frac{3}{10} \times \frac{3}{5} = \frac{9}{50}$103​×53​=509​

Share gained by Manoj = $\frac{3}{10} \times \frac{2}{5} = \frac{6}{50}$103​×52​=506​

Share gained by Naresh = 0 (since only Lakshya and Manoj acquired Kumar's share)

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Gaining Ratio = Lakshya : Manoj : Naresh

= $\frac{9}{50} : \frac{6}{50} : 0$509​:506​:0

= 9 : 6 : 0

= 3 : 2 : 0

The gaining ratio represents only the additional share acquired by partners when a partner retires. Since Naresh didn't gain anything from Kumar's share, his gain is 0 in the gaining ratio.