From the following information, Calculate value of goodwill of the firm:

• At three years’ purchase of Average Profit.
• At three years’ purchase of super Profit.
• On the basis of Capitalization of Super Profit.
• On the basis of Capitalization of Average Profit.

Information:

1. Average Capital Employed is Rs. 6,00,000.
2. Net Profit/(Loss) of the firm for the last three years ended are:

31st March, 2026 – Rs. 2,00,000, 31st March, 2025 – Rs. 1,80,000, and 31st March, 2024 – Rs. 1,60,000.

1. Normal Rate of Return in similar business is 10%.
2. Remuneration of Rs. 1,00,000 to partners is to be taken as charge against profit.

Assets of the firm (excluding goodwill, fictious assets and non-trade investments) is Rs. 7,00,000 whereas Partners’ Capital is Rs. 6,00,000 and Outside Liabilities Rs. 1,00,000.