Aarav Mehta, Rohan Khanna and Vikram Sharma are in partnership sharing profit and losses at the ratio of 2:5:3. The Balance Sheet of the partnership…

Aarav Mehta, Rohan Khanna and Vikram Sharma are in partnership sharing profit and losses at the ratio of 2:5:3. The Balance Sheet of the partnership as on 31.12.2025 was as follows: Balance Sheet of M/s Aarav Mehta, Rohan Khanna & Vikram Sharma Liabilities ₹ Assets ₹ Capital A/cs Sundry fixed assets 15,00,000 Aarav Mehta 2,55,000 Inventory 3,00,000 Rohan Khanna 9,45,000 Trade receivables 1,50,000 Vikram Sharma 6,75,000 Bank 15,000 Trade payables 90,000 19,65,000 19,65,000 The partnership earned profit ₹ 6,00,000 in 2025 and the partners withdrew ₹ 4,50,000 during the year. Normal rate of return 30%. You are required to calculate the value of goodwill on the basis of 5 years' purchase of super profit. For this purpose calculate super profit using average capital employed.