MATH

Ratio & Partnership

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 RATIO & PARTNERSHIP

In our daily life, many a times we compare two quantities

of the same type. For Ex, Rohit and Deepak collected
coins as their hobby. Deepak collected 50 coins and
Rohit collected 58 coins. So, we may say that Rohit
collected 58 – 50 = 8 coins more than Deepak. Also, if
weight of Rajat is 65 kg and that of Anoop is 62 kg then,
we may say that the weight of Rajat is 65 – 62 = 3 kg
more than Anoop. This is one way of comparison by
taking difference. Now, what if the quantities which are
compared has a very large difference?? E.g. If we wish to
compare the lengths of a car and a train, taking the
difference does not express the comparison. The train’s
length, typically 550 m is too long as compared to the
car’s length which is around 4 m. Comparison will be
better if we try to find that how many cars can be placed
one behind the other to match the length of train. So, we
can say that 130 – 135 cars have the same length as a
train.
Consider another case.
Cost of a car is Rs 400000 and that of a motorbike is Rs
50,000. If we calculate the difference between the costs,
it is Rs350000 and if we compare by division, it is

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400000/50000 = 8/1. We can say that the cost of the car
is eight times the cost of the motorbike. Thus, in certain
situations, comparison by division makes better sense
than comparison by taking the difference. The
comparison by division is what is called the Ratio.
Consider the following:
Lalit’s weight is 20 kg and her father’s weight is 80 kg.
How many times father’s weight is of Lalit’s weight? Yes,
it is four times.
Cost of a pen is Rs 15 and cost of a pencil is Rs 3. How
many times the cost of a pen that of a pencil? Obviously
it is five times.
In the above Exs, we compared the two quantities in
terms of ‘how many times’. This comparison is known as
the Ratio. We denote ratio using symbol ‘:’
Let us take the following Ex:
In a class, there are 30 boys and 50 girls. Find the
following ratios.
(a) Number of girls to the total number of students.
(b) Number of boys to the total number of students.

2
Here, the total number of students are 30 + 50 = 80
(a) The ratio of the number of girls to the total number of
students = 50/80 = 5/8 or 5: 8
(b) The ratio of the number of boys to the total number of
students = 30/80 = 3/8 or 3: 8
Now consider the following Ex.
Length of a house lizard is 20 cm and the length of a
crocodile is 4 m. Does it means that the lizard is 5 times
bigger than the crocodile? Absolutely not so what is
wrong here? Observe that the length of the lizard is in
centimeters and length of the crocodile is in meters. So,
we have to convert their lengths into the same unit.
Length of the crocodile = 4 m = 4 × 100 = 400 cm.
Therefore, ratio of the length of the crocodile to the
length of the lizard = 400/20 = 20/1 = 20: 1.
Hence, two quantities can be compared only if they are in
the same unit.
Let the length of a pencil is 15 cm and its diameter is 4
mm. What is the ratio of the diameter of the pencil to that
of its length?
Since the length and the diameter of the pencil are given
in different units, we first need to convert them into same

3
unit. Thus, length of the pencil = 15 cm = 15 × 10 mm =
150 mm
The ratio of the diameter of the pencil to that of the
length of the pencil = 4/150 = 2/75 or 2: 75.
Solved Examples:
Ex 1: There are 102 teachers in a school of 3300
students. Find the ratio of the number of teachers
to the number of students.
Sol: The number of teachers = 102
The number of students = 3300
Required ratio = 102/3300 = 17/550 or 17: 550
Ex 2: Ram and Sham divided Rs 800 between them in
the ratio 3: 5. How much money will each get?
Sol: Here the ratio in which the total money is divided is
3: 5. So let the money that Ram got is 3x and that
obtained by Sham is Rs 5x. As the total is Rs 800,
so we have, 3x+ 5x = 800 ⇒ 8x = 800 ⇒x = 100
Hence the money got by Ram = 3x = 3 × 100 = Rs
300
The money got by Sham = 5x = 5 × 100 = Rs 500.

4
 Alternative Method: Here the total money divided is
Rs 800 and the ratio in which it is divided is 3: 5.
Now this ratio 3: 5 simply means that if Ram gets
Rs 3 then Sham will get Rs 5 and the total money is
Rs 8. Now we can use the unitary method. If the
total money is Rs 8, then Ram will get Rs 3.
If the total money is Rs 800, then Ram will get Rs.
3
 800  Rs.300
8
5
Similarly Sham will get Rs.  800  Rs.500
8
Now here, we can also interpret that in the
numerator, the part of the ratio is taken and in the
denominator, the sum of the ratio is taken and the
fraction so obtained is multiplied by the total value.
Ex 3: Rs 1500 are divided between A, B and C in the ratio
2: 3: 5. By how much percent is the share of C more
than the share of A?
Sol: As discussed above, the share of A =
2
 1500  Rs.300
10
5
The share of C =  1500  Rs.750
10

5
 The required percentage =
750  300 450
 10   100  150 %
300 300
Alternative method: Now as in this question, only
percentage value is asked, so there is no need to
find the shares of A and C separately. We can see
that in the ratio, the share of A is 2 parts and that
of C is 5 parts, so we can directly say that the share
of C will be more than the share of A by
52
 100  150 %
2
Let us now learn some properties of ratio:
 Ratio does not have any unit. It is a mere number.
 Since a ratio between two numbers is measured as
a fraction, the ratio would stay unaltered even if
both the antecedent and the consequent are
multiplied by the same number ( 0). The ratio
obtained on account of multiplying both the
antecedent and the consequent by the same
number is known as an equivalent ratio.
 If two different ratios, a : b and c : d are expressed
in different units, then the two are compounded to
obtain a combined ratio.

6
 ac
Compounding of a : b and c : d yields .
bd
Ex 4: A takes 3 days to complete a job, working 5 hours a
day. B takes 5 days to complete the same job,
working 4 hours a day. What is the ratio of the time
taken by A and B.
Sol: Here two different units, no of days and no of hours
are used. The ratio of days worked is 3: 5 and the
ratio of the number of working hours per day is 5 :
4. Compounding these two
The ratio of the time taken by A and B is
3  5 15
  3: 4
5  4 20
a c e
 If   , then each of these ratios is equal to
b d f
ace
bdf
a c b d
 If  , then  , (Invertendo)
b d a c
a c a c
 If  , then  (Alterendo)
b d c d
a c ab cd
 If  , then  (Componendo)
b d b d
a c a b cd
 If  , then  (Dividendo)
b d b d

7
 a c ab cd
 If  , then  (Componendodividendo)
b d a b cd

Proportion Definition:
If the ratio of two terms is equal to the ratio of two other
terms, then these four terms are said to be in proportion.
i.e. If a : b = c : d, we read the above equality as “a is to b
as c is to d” and say that a, b, c, d are in proportion.
The principal property of proportion is if a : b = c : d, then
ad = bc.
a c
Proof: a:b= and c:d=
b d
a c
if a : b = c : d, then 
b d

By cross multiplication, we get ad = bc.

In other words, the product of the means (b, c) is equal to
the product of the extremes (a, d)
Continued Proportion:
Four numbers a, b, c and d are said to be in proportion if a
: b = c : d.
Otherwise if, a : b = b : c = c : d, then the four numbers are
said to be in continued proportion.

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Important Results
 Let us take the first two ratios a:b = b:c. Here b is
called the mean proportional and is equal to the
square root of the product of a and c
b2 = a c b = ac
a b c
 If   etc., then a, b, c, d are in geometric
b c d
progression.
a b c
Let   = k, then, c = dk; b = ck and a = bk
b c d

Since c = dk, b = dk k = dk2 and a = bk = dk2k = dk3,

implying they are in geometric progression.
 If the three ratios, a : b, b : c, c : d are known, we can
find a : d by the multiplying these three ratios
a a b c
   
d b c d

 If a, b, c and d are four terms and the ratios a : b, b :

c, c : d are known, then one can find the ratio a : b : c
:d

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Ex 5: If a : b = 1 : 2; b : c = 3 : 4; c : d = 5 : 6, then the
combined ratio a : b : c : d can be found out as
follows:
Sol. Express the ratios a : b and b : c as equivalent
ratios where the value of b is the same in both the
ratios - by equating the value of b in both the ratios
to the L.C.M. of the value of b in the two ratios.
a : b = 3 : 6 and b : c = 6 : 8 (LCM of 2 and 3 is 6).
a : b : c = 3 : 6 : 8.
⇒ a : b : c = 3 : 6 : 8; c : d = 5 : 6
⇒ a : b : c = 15 : 30 : 40; c : d = 40 : 48
(L.C.M. of 8 and 5, the value of c is 40)
 a : b : c : d = 15 : 30 : 40 : 48.
Variation:
Direct Variation (Proportion):
If two magnitudes “a” and “b” are related in such a way
that for any increase or decrease in a, b will also increase
or decrease and vice versa, then the two magnitudes are
in direct variation or direct proportion to each other.
Suppose that the price of coffee is Rs 200 per kg. Then
the cost of 5 kg of coffee will be Rs1000. i.e. as the

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quantity of coffee increases, the total cost of the coffee
purchased also increases.
Similarly, if the salary of an executive for a month is Rs
21,000, then the salary of the executive for 10 days will
be Rs. 7,000.
In other words, the ratio of a and b is a constant. Take an
Ex to understand the concept of direct variation.
Inverse Variation (Proportion):
If two magnitudes “a” and “b” are related in such a way
that for any increase (or decrease) in “a”, quantity “b”
decreases (or increases) in the same ratio, then these
two magnitudes are said to vary inversely to each other
and the proportion in that case is called inverse
proportion or inverse variation.
Suppose 8 men can do a piece of work in 10 days, and
then we know that 16 such men can do the same piece
of work in 5 days.
Similarly, if 8 men can do the work in 10 days, then 4 men
will take 20 days to complete the same work.
Note: Number of days and number of workers are
inversely proportional to each other. Similarly, speed and

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time are inversely proportional and productivity and time
taken to complete a job are also inversely proportional.
Solved Examples:
Ex 1: A Precious stone weighing 35 grams worth Rs.
12,250 is accidentally dropped and gets broken
into two pieces having weights in the ratio of 2: 5.
If the price varies as the square of the weight then
find the loss incurred.
Sol: The question states price (p) is directly related with
the square of the weight (q)
i.e. p  q2
⇒ p = kq2
Putting the value as given in the question
12250 = k (35)2
 12250 = k x 1225 k = 10.
Now the equation can be rewritten as p = 10q2.
Now their weights become 35  (2/7) = 10 gm and
35 x (5/7) = 25 gm. Their values can be calculated
in the same manner.

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 The value of the smaller piece is p = 10  (10)2 =
1000 and the value of the bigger piece is p = 10 
(25)2 = 6250.
The sum of these values = 1000 + 6250 = 7250.
The decrease in the value is 12250 – 7250 = 5000.
Ex 2: The ratio between two numbers is 3: 5 and their
sum is 640. The numbers are:
Sol: The ratio is 3: 5 and the sum is 640. If the sum is 3
+ 5 = 8, then the numbers would 3 and 5.
Therefore, if the sum is 640, the numbers are 3/8 
640 = 240 and 5/8  640 = 400.
Ex 3: In a certain examination, the number of students
who passed was 4 times the number of those who
failed. If there had been 35 fewer candidates and 9
more had failed, the numbers would have been in
the ratio of 2: 1. Find the total number of
candidates.
Sol: Let the total number of candidates = 5x (because
you have to break it in the ratio of 4 and 1).
Therefore, the number of those who passed = 4x
and the number of those who failed = x. If the
number of students had been 35 fewer then total

13
 students = 5x – 35, and 9 more had failed then
number of failed students = x + 9, then
The number of those who passed
= 5x – 35 – (x + 9) = (4x – 44)
(4x – 44): (x + 9) = 2 : 1
 4x – 44 = 2x + 18
 2x = 62
5x = 155 = the total number of students in the
class.
Ex 4: A family divides its monthly income of Rs 7000 in
the following way. Food: Shelter :: 4 : 5; and Shelter
: Savings :: 10 : 7. How much does the family spend
on each of these activities in a month?
Sol: Food: Shelter:: 8 : 10 and Shelter : Savings :: 10 : 7.
Therefore, Food: Shelter : Savings :: 8 : 10 : 7
8
Therefore, Food =  7000 = 280  8 = 2240.
25

Shelter = 10
 7000 = 2800
25

Savings = 7
 7000 = 1960
25

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Ex 5: What is the ratio of 2 feet to 4 yards?
Sol: The ratio cannot be formed until the numbers are
expressed in the same units. Let’s turn the yards
into feet. Since there are 3 feet in a yard, 4 yards =
4 × 3 feet = 12 feet.
Forming the ratio yields 2 feet:12 feet =1 : 6
Ex 6: A sum of money is to be distributed among A, B, C,
D in the proportion of 5:2:4:3. If C gets Rs. 1000
more than D, what is B's share?
Sol: Let the shares of A, B, C and D be Rs. 5x, Rs. 2x, Rs.
4x and Rs. 3x respectively.
Then, 4x−3x = 1000
x = 1000.
B's share = Rs.2x = Rs. 2 × 1000 = Rs. 2000
Ex 7: Two numbers are respectively 20% and 50% more
than a third number. The ratio of the two numbers
is:
Sol: Let the third number be x.

Then, first number = 120% of x = 120x  6x

100 5

Second number = 150% of x = 150x  3x

100 2

15
 Ratio of first two numbers = 6x : 3x = 12x: 15x = 4 : 5
5 2

Ex 8: Three partners Ram, Shiv and Giri divide their profit

of Rs 1.7 lakhs in the following ratio: 2 times Ram’s
share = 7 times Shiv’s share = 6 times Giri’s share.
How much did each partner get?
Sol: Note that in a problem of this kind, the ratios given
are not direct ratios. It would be incorrect if one
considers the ratio in which the profits are divided
to be 2 : 7 : 6. The correct approach is to find that
number which will be equal to twice the share of
“a”, 7 times the share of ‘b” and “6” times the share
of “c”. That number will be nothing but the L.C.M of
2, 7 and 6 which is 42. Then, divide the LCM of their
shares by their respective shares. i.e.
42 42
= 42 . Therefore, Ram: Shiv :
Giri' share Shiv' s share Giri' share
21
Giri = 21 : 6 : 7. Hence, Ram’s profit =  170,000
34
= Rs 105,000.
6
Shiv’s profit = 170,000 = Rs30,000 and Giri’s
34
7
profit =  170,000 = Rs 35,000.
34

16
Ex 9: The ratio of the number of boys and girls in a
college is 7: 8. If the percentage increase in the
number of boys and girls be 20% and 10%
respectively, what will be the new ratio?
Sol: Here the total number of students is not given to
us, but the answer is also asked in the form of
ratio. Let the number of boys be 70 and that of girls
is 80 (Here the number of boys are taken in such a
way that their ratio remains 7: 8).
After the increase, the number of boys = 70 × 1.2 =
84
And the number of girls = 80 × 1.1 = 88
The required ratio = 84: 88 or 21: 22
Ex 10: Salaries of Rajat and Suman are in the ratio 2: 3. If
the salary of each is increased by Rs. 4000, the
new ratio becomes 40: 57. What is Suman'snew
salary?
Sol: Let the salaries of Rajat and Suman are 2x and 3x
respectively.
When their salaries increased by Rs 4000, then the
salary of Rajat becomes 2x + 4000 and that of

17
 Suman becomes, 3x + 4000. The new ratio is 40:
57. Therefore, we have,
2x  4000 40
 ⇒ 114x + 228000 = 120x + 160000
3x  4000 57

⇒ 6x = 68000
Hence, the initial salary of Suman = 3x = Rs 34000
and the new salary is Rs 34000 + 4000 = Rs 38000
Ex 11.The expenses at the IIM hostel are partly fixed and
partly variable. The charge per head works out to
Rs 100 when there are 60 students and Rs 90 per
head when the number of students is 80. Find the
charge per head when there are 100 students.
Sol. Let the fixed component be F, a constant, and V be
the variable component
Therefore when there are 60 students F + 60V =
6000and when there are 80 students,
F + 80V = 7200
20V = 1200 and V = 60, which is the variable
component and the fixed component is Rs 2,400.
Therefore, the total cost when there are 100
students = 2400 + 100 × 60 = 8400
And the per student cost = Rs 84.

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Ex12.The ratio of the first and second-class fares
between the two stations is 3 : 1 and the number of
passengers traveling by first and second-class is 1
: 30. If Rs 2200 is collected as fare, what is the
amount collected from first class passengers?
Sol. Ratio of the amounts collected from 1st and 2nd
class = (3 1): (1 30) =1: 10.
Amount collected from 1st class passengers =
 2200 = 200.
1
11

Ex.13. An employer downsizes his organisation. In the

process his employee strength reduces in the ratio
of 9 : 8. He also introduces productivity-linked
incentives on account of which the salary earned
by an employee goes up in the ratio of 14 : 15.
What is the impact of these two actions on the
wage cost of the organization, if the company
spent Rs 1.68 million on wage bill a year, what will
be its annual wage bill on account of the revision?
Sol. The new employee strength is 8/9th of the original
Each employee in the revised salary structure gets
15
/14th of his earlier salary

19
 8  15 20
Therefore, the new wage bill will be = , of
9  14 21
the original wage bill.
If the earlier wage bill was Rs 1.68 mn then the new
20
wage bill will be  1.68  Rs 1.6 mn.
21
Ex.14.There are 40 members of a student’s council in a
school and ratio of the number of boy to the
number of girls is 3 : 1. How many more girls be
added to the council to make the ratio of boys to
girls 3 : 2?
Sol. Dividing 40 members in the ratio of 3 : 1 we get
boys = 30 and girls = 10
Let the new girls to be added = x, then
B 3
 
30

3
 x = 10
Gx 2 10  x 2

Ex.15.A person divided Rs. 10,800 among his 3 sons in

the ratio 3 : 4 : 5. Second son kept Rs. 1000 for
himself, gave Rs. 600 to his wife; and divided the
remaining money among his 2 daughters in the
ratio 11 : 9. Then one of his daughters received
Sol. Amount with second son out of his share from Rs.
4 4
10,800 = Rs.  10,800 = Rs  10,800  3600
3 45 12

20
 Money left with him after keeping Rs. 1000 for
himself and giving Rs. 600 to his wife = Rs. 3600 –
(1000+600) = Rs. 2000  Money received by one
11 11
daughter = Rs.  2000 = Rs.  2000 = Rs. 1100
11  9 20

Ex.16.The monthly incomes of two persons are in the

ratio of 4 : 5 and their monthly expenditures are in
the ratio of 7 : 9. If each saves Rs. 50 a month, then
what are their monthly incomes?
Sol. Let the incomes of the two persons be 4I and 5I
respectively. Let the expenditure of the two
persons be 7E and 9E respectively.
∴4I – 7E = 50 and 5I– 9E = 50  20I – 35E = 250
20I – 36E = 200  E = 50 and I = 100
∴Monthly incomes of the two persons are Rs 400
and Rs 500 respectively.
Ex.17.An alloy contains copper and zinc in the ratio 7 : 3.
If the alloy contains 10.5 kg zinc, then the quantity
of copper in the alloy is:
Sol. If zinc is 3 Kg, then copper is 7 Kg. If zinc is 10.5

21
 7
kg, then copper is 10.5kg  24.5kg or, if copper is x
3
710.5
kg, then 7:3: : x : 10.5  x = x = 24.5 kg.
3
Ex.18.Rs. 675 was divided between A, B and C. If each of
them had received Rs. 5 less, their shares would
have been in the ratio of 1 : 2 : 3. How much did B
receive?
Sol. Rs. (675 – 3  5) is divided in the proportion 1:2:3,
2
B’s share =  Rs. 660 = Rs. 220
6
 B’s share = Rs. 220 + Rs. 5 = Rs. 225
Ex.19. Rs. 120 are divided among X, Y and Z so that X’s
share is Rs. 20 more than Y’s share and Rs. 20 less
than Z’s share. What is the Y’s share?
Sol. X + Y + Z = 120, X = Y + 20, X = Z – 20
 (Y + 20) + Y + (X + 20) = 120
 X + 2Y = 80  (Y + 20) + 2Y = 80  3Y = 60
 Y = 20

22
Ex.20.A bag contains 50 paise, 25 paise and 10 paise
coins in the proportion of 3: 4 : 5. The total value of
these coins is Rs. 12. Find the number of 25 paise
coins.
Sol. Ratio of number of 50 p, 25 p and 10 p coins = 3 : 4
: 5. Ratio of value 50 p , 25 p and 10 p coins
= 3 × 50 : 4 × 25 : 5 × 10 = 150 : 100 : 50 = 3 : 2 : 1 
2
Value of 25 p coins = × 12 = 4 Rs.
6
In 4 Rs, number of 25 p coins = 4 × 4 = 16.
Partnership
Let us assume that there are two friends A and B who
started a business together. Let, A invested Rs 100000
and B invested Rs 200000 into the business. So how will
they divide the profits? Will that be divided equally?
Obviously not. As B has invested more than A, so he will
demand more share in the profit. Now the question
arises, how much more? This is the case of simple
partnership. As B has invested double that of A, so his
share in the profit will also be double.
Let us now discuss one more case: Let, A invested Rs
100000 and B invested Rs 200000 into the business. The
investment of A is for the complete one year but B

23
withdrew his money after 6 months. Now in this case, B
cannot demand double share in the profit. This is the
case of compound partnership. In such cases when the
time of the investment is not same then we can find the
actual ratio of the investment by multiplying the capital
invested and the time for which it is invested.
In this case the ratio of the capital invested by A and B is
given by (100000 × 12): (200000 × 6) or
1200000: 1200000 or 1: 1.
So the capitals invested by A and B are in the ratio 1: 1,
so the profits will also be divided in ratio 1: 1.
From the above discussion, it is clear that Ratio of profits
= Ratio of investment
Let us learn the concept with the help of Example:
Solved Example:
Ex 1: X and Y are partners in a business. X invests Rs
300 for 12 months and Y invested Rs 600 for 6
months. If they gain a profit of Rs 700 at the end of
one year, what is X’s share?
Sol : X’s total capital = 300  12 = 3600.
Y’s total capital = 600  6 = 3600.

24
 Profit sharing ratio = 3600: 3600 1: 1.
The profit is given to be Rs 700
The share of X and Y each = 700  ½ = Rs 350
Ex 2: A and B invest in a business in the ratio 3: 2. If 5%
of the total profit goes to charity and A's share is
Rs. 855, the total profit is:
Sol: Let the total profit is Rs 100. After paying to the
charity, remaining profit is Rs 95.
Share of A in the remaining profit = 3/5 × 95 = Rs
57
Therefore, if A’s share is Rs 57, total profit = Rs 100
If A’s share is Rs 855, total profit = 100 × 855/57 =
Rs 1500
Ex 3: A, B, C invested Rs. 50,000 for a business. A
invested Rs. 4000 more than B and B Rs. 5000
more than C. Out of a total profit of Rs. 35,000, find
the share of A.
Sol: Let the investment made by C is Rs x, by B is Rs (x
+ 5000) and by A is Rs (x + 5000 + 4000) = Rs (x +
9000)
Total investment by A, B and C = Rs 50000

25
 ⇒ x + x+ 5000 + x + 9000 = 50000 ⇒ 3x + 14000 =
50000 ⇒ 3x = 36000 or x = 12000
Therefore, the investment of A = x + 9000 = Rs
21000
Investment of B = x + 5000 = Rs 17000
Investment by C = Rs 12000
Ratio of profits = Ratio of investment
Therefore, the ratio of profits of A, B and C = 21: 17:
12
Hence, that share of A in the total profit = 21 ×
35000/50 = Rs 14700
Ex 4: A, B and C hired a ground for Rs 12000. A used this
ground for 8 cows for 3 weeks, B used it for 6 cows
for 8 weeks and C used it for 18 cows for 4 weeks.
What amount of rent should C pay?
Sol: A’s total use = 8  3 = 24. B’s total use = 6  8 = 48.
C’s total use = 18  4 = 72.
Their expenditure ratio = 24: 48: 72  1 : 2 : 3.
 C should pay 3/6 of the rent i.e. 12000  3/6 =
Rs 6000.

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Ex 5: Ram invested Rs 8000 for the whole year in a
business. Sham joins after 4 months. How much
he should invest so that the profits are distributed
in the ratio of 2: 1?
Sol: Ram’s total capital = 8000  12 = 96000.
Let us take the capital of Sham = S, he invested
this capital after 4 months means it remains in the
business for 8 months.
Their profit sharing ratio = 2: 1.
96000 2
So the equation will be 
8S 1

16 S = 96000  S = 6000.

So the capital of Sham is Rs 6000.
Ex 6: A and B invest Rs 3000 and Rs 4000 in a business.
A receives Rs 100 per month out of the profit as a
remuneration for running the business and the rest
of the profit is divided in the ratio of their capitals.
If in a particular year A’s total share amounts to Rs
3900, what is the total share of B?
Sol: Their profit sharing ratio is 3: 4.
But A would have received 100  12 = Rs 1200 for
running the business.

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 The share of profit that A received = 3900 – 1200
= Rs 2700.
If A receives Rs 3 as profit, B will receive Rs 4
If A receives Rs 2700 as profit, B will receive Rs
2700 × 4 = Rs 3600.
3
Ex7: A, B and C invest Rs 400, 500 and 600 in a business
respectively. A gets one-fourth of the profits as
remuneration for managing the business. The rest
of the profits are distributed by A, B and C in the
ratio of their investments. If in a particular year, A
gets Rs 10 less than B and C together, what was
the total profit for that year?
Sol: After giving one-fourth of the total profit amount to
A for managing the business, the rest three-fourth
of total profit is divided among A, B and C in the
ratio of their investments. The share of A, B and C
in the profit will be in the ratio of 4: 5: 6.
Three fourth of the total profits = 4x + 5x + 6x =
15x.
Total profit = 15x 4/3 = 20x.
Total share of A = 4x + 20x/4 = 9x. (i)
Share of B and C = 5x + 6x = 11x. (ii)

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 The difference in (i) and (ii) above is given to be Rs
10 (5x + 6x) – 9x = 10  2x = 10 x= 5.
Total profit = 5  20 = Rs 100.
Ex 8: A starts business with Rs. 3500 and after 5
months, B joins with A as his partner. After a year,
the profit is divided in the ratio 2: 3. What is B's
contribution in the capital?
Sol: Let B joined with capital of Rs x. As B invested for 7
months and A for the whole year. So the ratio of
the investment of A and B is 3500 × 12: 7x or 6000:
x. This is also their ratio of profits. On the other
hand the ratio of profits is given to be equal to 2: 3.
6000 2
Therefore, we have  ⇒ 2x = 18000 ⇒ x = Rs
x 3
9000.
Ex 9: A and B entered into partnership with capitals in
the ratio 4: 5. After 3 months, A withdrew 1/4th of
his capital and B withdrew 1/5th of his capital. The
gain at the end of 10 months was Rs. 760. A's
share in this profit is:
Sol: Let A invested Rs 4x and B invested Rs 5x. After 3
months, A withdrew Rs x and B also withdrew Rs x.

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 Therefore, net investment of A = 4x × 3 + 3x × 7 =
33x
Net investment of B = 5x × 3 + 4x × 7 = 43x
Hence, the ratio of profits of A and B is 33x: 43x or
33: 43
33
The share of A in the profit =  760  Rs. 330
76

Ex10: A, B, C rent a pasture. A puts 10 oxen for 7 months,

B puts 12 oxen for 5 months and C puts 15 oxen for
3 months for grazing. If the rent of the pasture is
Rs. 175, how much must C pay as his share of
rent?
Sol: Here the ratio in which A, B and C used the pasture
is 10 × 7: 12 × 5: 15 × 3 = 70: 60: 45 or 14: 12: 9
Therefore, the rent paid by C = 9 × 175/35 = Rs 45.
Ex11: A began a business with Rs. 85,000. He was joined
afterwards by B with Rs. 42,500. For how much
period does B join, if the profits at the end of the
year are divided in the ratio of 3: 1?
Sol: Let B joined for x months.

30
 Ratio of investment of A and B = 85000 × 12:
42500x or 24: x. This is also the ratio of profits
which is also equal to 3: 1.
Hence, 24/x = 3/1 ⇒ x = 8. Therefore, B joined for 8
months.
Ex.12.Bulls Eye rents a computer to facilitate its
operations in the field of Business Consulting,
Management Education and Product designing.
Bulls Eye pays a rent of Rs6,750 for the computer.
The consultancy business uses the computer for
20 days of a month for 6 hours, while the education
business uses it for 12 days for 15 hours and the
product design business uses the computer for 12
days for 2 hours. How should the cost of the
computer allocated between these business units?
Sol. The number of hours each business group uses the
computer is given by compounding the two ratios.
i.e. B Con : Mg Ed : P Dev = 20  6 : 30  10 : 12  2 =
120 : 180 : 24 = 10 : 15 : 2
Therefore, the cost allocation should be done as:
10
B Con =  6750 = Rs 2,500
27

31
 15
Mg. Ed =  6750 = Rs 3,750
27
2
P Dev =  6750 = Rs 500
27

Ex.13.A, B and C enter into a partnership, which makes a

Rs 5000 profit in the first year. A as the working
partner of the firm contributes Rs 2500 to the
capital, while B and C contribute Rs 3500 and Rs
5000 respectively. A working partner is entitled to
get 12 % of the profit of the firm as remuneration.
After apportioning for the working partner’s
remuneration the profit is divided among the three
partners. How much money did A make?
Sol. A’s remuneration = 0.12  5000 = Rs 600.
Therefore, the remaining profit = Rs 4400.
The ratio in which the partners share their profits =
2.5 : 3.5 : 5
2.5
Therefore A’s profit =  4400 = Rs 1000. A’s
11
makes a total of = Rs 1000 + Rs 600 = Rs 1600.
Ex.14.A, B and C start a partnership by investing Rs 3000,
Rs 4000 and Rs 5000 respectively. B increases his
investment to Rs 5000 after 3 months and C
withdraws 20 % of his contribution after 9 months.

32
 What will be ratio in which the partners share their
profits?
Sol. B’s capital in the venture = 4000  3  5000  9 = 4750.
12
5000  9  4000  3
C’s capital in the venture = = 4750.
12

Therefore, the capital of A, B and C are in the ratio

of 3 : 4.75 : 4.75.
Ex.15.A began business with Rs. 4200 and was joined
afterwards by B with Rs. 7200. When did B join if
the profits at the end of the year were divided
equally?
Sol. Let B join after x months so that he remains in the
business for (12 – x) months
 4200  12 =7200  (12 – x)  x = 5

Ex.16. Rahul started a business with a capital of Rs.

8000. After six months, Sanjay joined him with
investment of some capital. If at the end of the
year each of them gets equal amount as profit, how
much did Sanjay invest in the business?
Sol. Investment by Rahul Rs. 8000 for 12 months
Capital of Rahul = 8000  12 = Rs. 96000 for 1

33
 month. Suppose Sanjay invested Rs. x for 6
months
∴ Capital of Sanjay = Rs. 6x for 1 month. Since they
get equal amounts as profit  Their investment will
96000
also be same. Therefore, 6x = 96000 Or, x = =
6
Rs. 16000
Sanjay invested Rs. 16000 in the business.
Ex.17.A, B and C invested capitals in the ratio 3 : 5 : 9;
the timing of their investments being in the ratio 2 :
3:1. In what ratio would their profits be distributed?
Sol. Ratio of capitals of A, B and C are 3:5:9. Let the
capitals of A, B and C be 3x, 5x and 9x respectively.
Ratio of timing of their investments are 2:3:1 Let
A,B and C invest their capitals for 2y, 3y and y
months, respectively. Then, profit of A : profit of B :
profit of C = C1  t1 : C2  t2 : C3  t3
= 3x  2y :5x  3y : 9x  y= 6: 15 : 9 or, 2 : 5: 3
Ex.18.Sumit, Punit and Ramit started by investing their
capitals in the ratio 1: 2 : 3. At the end of the
business term, they received the profits in the ratio
1 : 2 : 3. Find the ratio of time for which they
invested their capitals.

34
Sol. We have, C1 : C2 : C3 = 1:2:3 And P1: P2 : P3 = 1: 2
P1 P2 P3 1 2 3
:3. ∴ Required ratio = : :  : : or, 1: 1 :
C1 C 2 C 3 1 2 3
1Thus, Sumit, Punit and Ramit invested their
capitals for equal period of time.
Ex.19.Surendra, Rajendra and Mahindra invested some
amount in a business in the ratio of 5 : 7 : 6
respectively. In the next year, they increased their
investments by 26%, 20% and 15% respectively.
The profit earned during the second year should be
distributed in what ratio among Surendra, Rajendra
and Mahindra?
Sol. Here 5K + 26% of 5K : 7K + 20% of 7K : 6K + 15% of
630 840 690
6K  K: K: K
100 100 100

 63: 84 : 69  21:28:23
Ex.20.A began business with Rs. 6000 and was joined
afterwards by B with Rs. 8000. At the end of the
year B got one-fourth of the total profit. When did B
join?
3 1
Sol. Profit ratio of A and B = :  3 :1 , If B joins after x
4 4
months, then
(6000  12): (8000)  (12 – x) = 3 : 1  x = 9.

35