CUET UG 2025 — Accountancy Partnership

Old Profit Sharing Ratio (Ranjana : Sadhna : Kamana) = 4:3:2

New Profit Sharing Ratio (Sadhna : Kamana) = 5:3 (after Ranjana's retirement)

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To find the Gaining Ratio, we calculate: Gain = New Share - Old Share for each continuing partner.

For Sadhna:

Old Share = $\frac{3}{9}$93​ = $\frac{1}{3}$31​

New Share = $\frac{5}{8}$85​

Gain = $\frac{5}{8} - \frac{1}{3}$85​−31​ = $\frac{15-8}{24}$2415−8​ = $\frac{7}{24}$247​

For Kamana:

Old Share = $\frac{2}{9}$92​

New Share = $\frac{3}{8}$83​

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

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Gaining Ratio = Sadhna's Gain : Kamana's Gain

= $\frac{7}{24}$247​ : $\frac{11}{72}$7211​

= $\frac{7}{24} \times 72$247​×72 : $\frac{11}{72} \times 72$7211​×72

= $21$21 : $11$11

Gaining Ratio = 21:11