Solution
| A | B | C | |
| OLD RATIO | 4 | 3 | 2 |
D is admitted for 1/3share of profit
Let the combined share of profit of A, B C and D be = 1
Combined share of A, B and C after D’s admission = 1 − D’s shares
= 1-1/3 = 2/3
New Ratio = Old Ratio × combined share of A, B and C
| A’s | = 4/9 × 2/3 |
| = 8/27 | |
| B’s | = 3/9 × 2/3 |
| = 6/27 | |
| C’s | = 2/9 × 2/3 |
| = 4/27 |
Sacrificing Ratio = Old Ratio − New Ratio
| A’s | = 4/9-8/27 |
| = 4/27 | |
| B’s | = 3/9-6/27 |
| = 3/27 | |
| C’s | = 2/7-4/27 |
| = 2/27 |
| A | B | C | |
| Sacrificing sharing ratio | 4/27 | 3/27 | 2/27 |
| = | 4 | 3 | 2 |