| Sacrificing Ratio | New profit Sharing Ratio |
|---|---|
| It is the ratio in which old partners give their share to new partner/s | It is the share in which all the partners (including new partner) share profits and losses in the future. |
| It is related only to the old partners. | it pertains to all the partners (including new partner/s) |
| Old Ratio - New Ratio | Old Ratio - Share sacrificed |