CUET UG 2025 — Accountancy Partnership

Old Profit Sharing Ratio (Rana : Sana : Kamana) = 4:3:2

Sana's old share = $\frac{3}{9}$93​ = $\frac{1}{3}$31​

Kamana's old share = $\frac{2}{9}$92​

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After Rana's retirement:

New Profit Sharing Ratio (Sana : Kamana) = 5:3

Sana's new share = $\frac{5}{8}$85​

Kamana's new share = $\frac{3}{8}$83​

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Gaining Ratio = New Share - Old Share

Sana's gain = $\frac{5}{8} - \frac{3}{9}$85​−93​ = $\frac{45}{72} - \frac{24}{72}$7245​−7224​ = $\frac{21}{72}$7221​

Kamana's gain = $\frac{3}{8} - \frac{2}{9}$83​−92​ = $\frac{27}{72} - \frac{16}{72}$7227​−7216​ = $\frac{11}{72}$7211​

Gaining Ratio of Sana and Kamana = $\frac{21}{72} : \frac{11}{72}$7221​:7211​ = 21:11

The gaining ratio represents how much additional profit share each continuing partner acquires from the retiring partner's share. Since Rana held $\frac{4}{9}$94​ of profits, this entire share gets distributed between Sana and Kamana in the ratio 21:11.

Correct Option: 1