
Shortcut Trick
Initial Ratio A:B:C = 1/5 : 1/2 : 1/3 = 6 : 15 : 10 (LCM 30)
Profit ratio is based on Investment × Time (3 periods of 4 months each).
A (total units) = 6 + 9 + 13.5 = 28.5
C (total units) = 10 + 5 + 2.5 = 17.5
Profit Ratio A : C = 28.5 : 17.5 = 57 : 35
57 units = Rs. 2.85 lakh ⇒ 35 units = Rs. 1.75 lakh
∴ The correct answer is Rs. 1,75,000.

Alternate Method
Given:
Initial ratio of capitals A : B : C = 1/5 : 1/2 : 1/3
A's profit share = Rs. 2.85 lakh = Rs. 2,85,000
Changes occur every 4 months (Total 3 cycles in a year).
A
6
9
13.5
B
15 (No Change)
C
10
5
2.5
0-4 mo
4-8 mo
8-12 mo
Profit Share Ratio: A (57) : B (90) : C (35)
Step 1: Simplify initial capital ratios.
⇒ LCM(5, 2, 3) = 30
⇒ A : B : C = (1/5 × 30) : (1/2 × 30) : (1/3 × 30) = 6 : 15 : 10
Step 2: Calculate effective capital for each 4-month period.
⇒ Total Capital of A = (6 × 4) + (6 + 50% of 6) × 4 + (9 + 50% of 9) × 4
⇒ Total Capital of A = (6 × 4) + (9 × 4) + (13.5 × 4) = 4 × (6 + 9 + 13.5) = 4 × 28.5 = 114 units
⇒ Total Capital of B = 15 × 12 = 180 units
⇒ Total Capital of C = (10 × 4) + (10 − 50% of 10) × 4 + (5 − 50% of 5) × 4
⇒ Total Capital of C = (10 × 4) + (5 × 4) + (2.5 × 4) = 4 × (10 + 5 + 2.5) = 4 × 17.5 = 70 units
Step 3: Find the profit sharing ratio.
⇒ Ratio A : B : C = 114 : 180 : 70
⇒ Ratio A : B : C = 57 : 90 : 35
Step 4: Calculate C's share using A's share.
⇒ A's share = 57 units = Rs. 2,85,000
⇒ 1 unit = 2,85,000 ÷ 57 = 5,000
⇒ C's share = 35 units = 35 × 5,000 = Rs. 1,75,000
∴ The correct answer is Rs. 1,75,000.

Additional Information
Profit Sharing Rule in Partnership
Profit Share = Capital × Time. If capitals change over time, Profit Ratio = ∑(Capitali × Timei).
Working and Sleeping Partner
A working partner handles the business and often receives a fixed percentage or salary before the remaining profit is divided.
Ratio Simplification
To convert a fractional ratio like 1/x : 1/y : 1/z into a linear ratio, multiply each term by the LCM of denominators (x, y, z).