Vikram opens a furniture workshop with ₹50000. Two months later Yash joins with ₹60000 and takes charge of the day-to-day running, for which he is allowed one-sixth of the year's profit; whatever remains is divided in the ratio of capital multiplied by time. If the profit for the year is ₹72000, Yash receives in all (in ₹):

Yash's allowance is 72000/6 = ₹12000, leaving ₹60000 to divide. Vikram's capital-months are $50000\times 12=600000$ and Yash's $60000\times 10=600000$, a ratio of 1 : 1, so each takes ₹30000 of the balance and Yash goes home with 12000 + 30000 = ₹42000. (₹36000 splits the whole profit down the middle and never pays the allowance; ₹30000 stops at his share of the balance. Note that the smaller capital, being in for longer, exactly matches the larger one.)