A, B and C enter into a partnership. They invest Rs. 40,000, Rs. 80,000 and…

2026

A, B and C enter into a partnership. They invest Rs. 40,000, Rs. 80,000 and Rs. 1,20,000 respectively. At the end of the first year, B withdraws Rs. 40,000, while at the end of the second year, C withdraws Rs. 80,000. In what ratio will the profit be shared at the end of 3 years?

  1. A.

    2 : 3 : 5

  2. B.

    3 : 4 : 7

  3. C.

    5 : 6 : 4

  4. D.

    1 : 3 : 5

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Correct answer: B

Method: use time-weighted capital (capital × time period in years) for each partner.

  • A: 40,000 invested for 3 years → 40,000 × 3 = 120,000

  • B: 80,000 for the first year, then 40,000 for the next two years → 80,000 × 1 + 40,000 × 2 = 80,000 + 80,000 = 160,000

  • C: 120,000 for the first two years, then 40,000 for the third year → 120,000 × 2 + 40,000 × 1 = 240,000 + 40,000 = 280,000

Now form the ratio of time-weighted capitals: 120,000 : 160,000 : 280,000.

Simplify by dividing each term by 40,000:

  • 120,000 ÷ 40,000 = 3

  • 160,000 ÷ 40,000 = 4

  • 280,000 ÷ 40,000 = 7

Final profit-sharing ratio: 3 : 4 : 7

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