2 :- Ahilya, Laxmi and Parvati are sharing profits and losses in the ratio of 5:3:2. With effect from 1st April 2025, they decide to share profits and losses in the ratio of 5:2:3. Calculate each partner’s gain or sacrifice due to the change in ratio.

Solution:- Old ratio = 5:3:2
New ratio = 5:2:3
Ahilya = New ratio – Old ratio
            = 5/10 – 5/10 = 0 (no change)

Laxmi = New ratio – Old ratio
          = 2/10 – 3/10 = -1/10 (sacrifice)

Parvati = New ratio – Old ratio
           = 3/10 – 2/10 = 1/10 (gain)