Q1 to 10 Retirement of a Partner TS Grewal Solutions 2025-26

In this article, I have provided Q1 to 10 Retirement of a Partner TS Grewal Solutions 2025-26. You can find the solutions of specifically Q1 to Q10 here. If you have any doubts regarding any of these questions, you can ask in the comments. I will try to resolve your doubts as soon as possible.

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Question 1: (Tushar, Radha, and Garv)

Tushar, Radha and Garv were partners sharing profits in the ratio of 1/2, 2/5 and 1/10. Find the new ratio of the remaining partners if Garv retires.

Answer:

Old Ratio (Tushar, Radhaand Garv) =1/2 :2/5 : 1/10 or 5 : 4 : 1

As we can see, no information is given as to how Tushar andRadha are acquiring Garv’s profit share after his retirement, so the new profit sharing ratio between Tushar andRadha is calculated just by crossing out the Garv’s share. That is, the new ratio becomes 5 : 4.

New Profit Ratio (Tushar and Radha) = 5 : 4

Question 2: (Paras, Mohan, and Hari)

From the following particulars, calculate new profit-sharing ratio of the partners:
(a) Paras, Mohan and Hari were partners in a firm sharing profits in the ratio of 5 : 5 : 4. Mohan retired and his share was divided equally between Paras and Hari.
(b) P, Q and R were partners sharing profits in the ratio of 5 : 4 : 1. P retires from the firm.

Answer:

(a)

Old Ratio (Paras, Mohan and Hari) = 5 : 5 : 4

Mohan’s Profit Share = 5/14

His share is divided between Paras and Hari equally i.e. in the ratio of 1: 1

Share of mohan taken by Paras=5/14×1/2=5/28

Share of mohan taken by Hari=5/14×1/2=5/28

New Profit Share = Old Profit Share + Share taken from Mohan

Paras’s new share=5/14+5/28=10+5/28=15/28

Hari’s new share=4/14+5/28=8+5/28=13/28

New Profit Ratio (Paras and Hari) = 15: 13

(b)

Old Ratio (P, Q and R) = 5: 4: 1

P’s Profit Share = 5/10

As we can see, no information is given as to how Q and R are acquiring P’s profit share after his retirement, so the new profit sharing ratio between Q and R is calculated just by crossing out the P’s share. That is, the new ratio becomes 4 : 1

New Profit Ratio (Q and R) = 4: 1

Question 3: (R, S, and M)

R, S and M are partners sharing profits in the ratio of 2/5, 2/5 and 1/5. M decides to retire from the business and his share is taken by R and S in the ratio of 1 : 2. Calculate the new profit-sharing ratio.

Answer:

Old Ratio (R, S and M) = 2: 2 : 1

M retires from the firm.

His profit share = 1/5

M’sshare taken by R and S in ratio of 1 : 2

Share taken by R: 1/5×1/3=1/15

Share taken by S: 1/5×2/3=215

New Ratio = Old Ratio + Share acquired from M

R’s New Share: 2/5+1/15=6+1/15=7/15

S’s New Share: 2/5+2/15=6+2/15=8/15

New Profit Ratio (R and S) = 7 : 8

Question 4: (X, Y, and Z)

X, Y and Z are partners sharing profits in the ratio of 1/2, 3/10, and 1/5. Calculate the gaining ratio of remaining partners when Y retires from the firm.

Answer:

Calculation of Gaining Ratio

X: Y: Z Old Ratio=1/2:3/10:1/5=5:3:2/10

New Ratio after Y’s retirement = 5: 2

Gaining Share = New Share – Old Share

X’s Gain=5/7-5/10=15/70

Z’s Gain=2/7-2/10=6/70

Gaining Ratio = 15: 6 or 5: 2

Question 5: (Sarthak, Vansh, and Mansi)

Sarthak, Vansh and Mansi were partners sharing profits in the ratio of 4 : 3 : 2. Sarthak retires, assuming Vansh and Mansi will share profits in the ratio of 2 : 1. Determine the gaining ratio.

Answer:

Old Ratio (Sarthak, Vansh and Mansi) = 4 : 3 : 2

New Ratio (Vansh and Mansi) = 2 : 1

Gaining Ratio=New Ratio − Old Ratio

Vansh’s gain=2/3-3/9=6-3/9=3/9

Mansi’s gain=1/3-2/9=3-2/9=1/9

Gaining Ratio = 3: 1

Question 6: (W, X, Y, and Z)

(a) W, X, Y and Z are partners sharing profits and losses in the ratio of 1/3, 1/6, 1/3 and 1/6 respectively. Y retires and W, X and Z decide to share the profits and losses equally in future.
Calculate gaining ratio.
(b) A, B and C are partners sharing profits and losses in the ratio of 4: 3: 2. C retires from the business. A is acquiring 4/9 of C’s share and balance is acquired by B. Calculate the new profit-sharing ratio and gaining ratio.

Answer:

(a)

Old Ratio (W, X, Y and Z) = of 1/3;1/6: 1/3;1/6 or 2 : 1 : 2 : 1

New Ratio (W, X and Z) = 1 : 1 : 1

Gaining Ratio = New Ratio − Old Ratio

W’s Gain=1/3-2/6=2-2/6=0/6

X’s Gain=1/3-1/6=2-1/6=1/6

Z’s Gain=1/3-1/6=2-1/6=1/6

Gaining Ratio = 0: 1: 1

(b)

Old Ratio (A, B and C) = 4: 3: 2

C’s Profit Share =2/9

A acquires 4/9 of C’s Share and remaining share is acquired by B.

Share acquired by A=2/9×4/9=8/81

Share acquired by B=C’s share- Share acquired by A=2/9-8/81=10/81

New Profit Share = Old Profit Share + Share acquired from C

A’s new share=4/9+8/81=36+8/81=44/81

B’s new share=3/9+10/81=27+10/81=37/81

New Profit Ratio AandB = 44: 37

Gaining Ratio = New Ratio − Old Ratio

A’s Gain=44/81-4/9=44-36/81=8/81

B’s Gain=37/81-3/9=37-27/81=10/81

Gaining Ratio = 8: 10 or 4: 5

Question 7: (Kumar, Lakshya, Manoj, and Naresh)

Kumar, Lakshya, Manoj and Naresh are partners sharing profits in the ratio of 3 : 2 : 1 : 4. Kumar retires and his share is acquired by Lakshya and Manoj in the ratio of 3 : 2. Calculate new profit-sharing ratio and gaining ratio of the remaining partners.

Answer:

Kumar’s share=3/10 acquired by Lakshya and Manoj in 3:2

Share acquired by Lakshya=3/10×3/5=9/50

Share acquired by Manoj=3/10×2/5=6/50

Lakshya’s New Share=2/10+9/50=19/50

Manoj’s New Share=1/10+6/50=11/50

Naresh’s share (as retained)=4/10 or 20/50

New Profit Sharing Ratio=19:11:20
Gaining Ratio = 3:2 (as given in the question)

Question 8: (A, B, and C)

A, B, and C were partners in a firm sharing profits in the ratio of 8 : 4 : 3. B retires and his share is taken up equally by A and C. Find the new profit-sharing ratio.

Answer:

Old Ratio (A, B and C) = 8 : 4 : 3

B retires from the firm.

His profit share = 4/15

B’s share taken by A and C in ratio of 1: 1

Share taken by A: 4/15×1/2=2/15

Share taken by C: 4/15×1/2=2/15

New Ratio = Old Ratio + Share acquired from B

A’s New Share: 8/15+2/15=10/15=2/3

C’s New Share: 3/15+2/15=5/15=1/3

New Profit Ratio (A and C) = 2: 1

Question 9: (A, B, and C)

A, B, and C are partners sharing profits in the ratio of 5: 3: 2. C retires and his share is taken by A. Calculate new profit-sharing ratio of A and B.

Answer:

Old Ratio (A, B and C) = 5: 3: 2

C retires from the firm.

His profit share = 210

C’s share is taken by A in entirety

New Ratio = Old Ratio + Share acquired from C

A’s New Share: 5/10+2/10=7/10

B’s New Share: 3/10+0=310

New Profit Ratio (A and B) = 7: 3

Question 10: (Murli, Naveen, and Omprakash)

Murli, Naveen and Omprakash are partners sharing profits in the ratio of 3/8, 1/2 and 1/8. Murli retires and surrenders 2/3rd of his share in favour of Naveen and remaining share in favour of Omprakash. Calculate new profit-sharing ratio and gaining ratio of the remaining partners.