RATIO AND

PROPORTION
 “I CAN” BANK
 I can define ratio and explain how it is
used in business.
 I can define proportion and discuss how
it is used in business.
 I can differentiate direct proportion,
indirect/ inverse proportion, and partitive
proportion, and apply them in business.
 WORKPLAN
Pre-assessment
Interactive Discussion
Routine Exercises
Lesson Summary
 Pre-assessment Activity
1. A poll taken in a certain subdivision on
the operation of the Bataan Nuclear
Power Plant showed 235 citizens voting
“NO” and 47 citizens voting “YES”. What is
the ratio of the NO votes against the YES
votes?
2. Linda uses 2 eggs for every 3 cups of
flour in her cupcakes. If she uses a dozen
eggs, how many cups of flours will she
need?
 RATIO
It is the relation
between two numbers
or two magnitudes of
the same kind.
WAYS OF FINDING THE RATIO
DIVISION
 If there are 20 boys and 30 girls, find
the ratio of boys to girls.
𝟐𝟎 𝟐
= = 𝟐: 𝟑
𝟑𝟎 𝟑

NOTE: We usually express ratios in

terms of whole numbers.
WAYS OF FINDING THE RATIO
COMPARING NUMERATORS OF FRACTIONS
WITH THE SAME DENOMINATOR
 If we have a total of 100 T-shirts of 30 small-
sized, 50 medium-sized, and 20 large-sized
T-shirts, find their ratio.
𝟑𝟎 𝟓𝟎 𝟐𝟎
𝒔𝒎𝒂𝒍𝒍 𝒎𝒆𝒅𝒊𝒖𝒎 𝒍𝒂𝒓𝒈𝒆
𝟏𝟎𝟎 𝟏𝟎𝟎 𝟏𝟎𝟎

= 𝟑𝟎: 𝟓𝟎: 𝟐𝟎 = 𝟑: 𝟓: 𝟐
 EXAMPLES:
1. Albert and William are senatorial
candidates. Albert received 2,500
votes while William received 3,000
votes. What is the ratio of Albert’s vote
against William’s?

𝐀𝐥𝐛𝐞𝐫𝐭: 𝐖𝐢𝐥𝐥𝐢𝐚𝐦 = 𝟐, 𝟓𝟎𝟎: 𝟑, 𝟎𝟎𝟎 = 𝟓: 𝟔

 EXAMPLES:
2. Liezel, Maricel, and Snooky are
partners. Their capital balances are
₱ 𝟏𝟎, 𝟎𝟎𝟎, ₱ 𝟐𝟎, 𝟎𝟎𝟎, and ₱ 𝟑𝟎, 𝟎𝟎𝟎,
respectively. What is their capital ratio?
𝐋𝐢𝐞𝐳𝐞𝐥: 𝐌𝐚𝐫𝐢𝐜𝐞𝐥: 𝐒𝐧𝐨𝐨𝐤𝐲
= 𝟏𝟎, 𝟎𝟎𝟎 ∶ 𝟐𝟎, 𝟎𝟎𝟎 ∶ 𝟑𝟎, 𝟎𝟎𝟎 = 𝟏: 𝟐: 𝟑
 EXAMPLES:
3. A, B, C, and D divided a pie in such a
𝟏 𝟑 𝟏
way that A got ; B got 𝟏𝟎; C got 𝟏𝟎; and
𝟓
𝟐
D got Find the ratio in which the four
.
𝟓
divided the pie.
𝟏 𝟐 𝟏
𝐀= = 𝐂=
𝟓 𝟏𝟎 𝟏𝟎
𝟑 𝟐 𝟒
𝐁= 𝐃= =
𝟏𝟎 𝟓 𝟏𝟎
𝐀: 𝐁: 𝐂: 𝐃 = 𝟐: 𝟑: 𝟏: 𝟒
 EXAMPLES:
4. Tony has three times as many red
marbles as his black marbles. If he
has a total of 24 marbles, how many
are red and how many are black?
𝐑𝐞𝐝: 𝐁𝐥𝐚𝐜𝐤 = 𝟑: 𝟏
𝟑
𝐑𝐞𝐝 = × 𝟐𝟒 = 𝟏𝟖
𝟒
𝟏
𝐁𝐥𝐚𝐜𝐤 = × 𝟐𝟒 = 𝟔
𝟒
 PROPORTION
It refers to the equality
between ratios.
𝟏: 𝟐 = 𝟖: 𝟏𝟔 𝟗 𝟖𝟏
=
𝒎𝒆𝒂𝒏𝒔
𝟑 𝟐𝟕

𝒆𝒙𝒕𝒓𝒆𝒎𝒆𝒔
RULE ON PROPORTION
The product of the means
is equal to the product of
the extremes.
𝟏: 𝟐 = 𝟖: 𝟏𝟔 𝟐 × 𝟖 = 𝟏 × 𝟏𝟔
𝒎𝒆𝒂𝒏𝒔 𝟏𝟔 = 𝟏𝟔
𝒆𝒙𝒕𝒓𝒆𝒎𝒆𝒔
RULE ON PROPORTION
The product of the means
is equal to the product of
the extremes.
𝟗 𝟖𝟏 𝟗 × 𝟐𝟕 = 𝟑 × 𝟖𝟏
= 𝟐𝟒𝟑 = 𝟐𝟒𝟑
𝟑 𝟐𝟕
 TYPES OF PROPORTION
Direct Proportion
 A number is directly proportionate to another
when as one value increases, so does the other.
Indirect/Inverse Proportion
 A number is indirectly proportionate to another
when as one value increases, the other
decreases.
Partitive Proportion
 Involves identifying parts of a whole based on a
given ratio of these parts.
DIRECT PROPORTION
Two values x and y are directly
proportional to each other when x
and y will either increase or
decrease together, such that
when one increases, the other
increases or when one decreases,
the other decreases as well.
 DIRECT PROPORTION
If three notebooks cost ₱𝟏𝟓. 𝟎𝟎, how
many notebooks can you buy with
₱𝟔𝟎. 𝟎𝟎?
𝟑 𝒙
=
₱𝟏𝟓. 𝟎𝟎 ₱𝟔𝟎. 𝟎𝟎
INVERSE PROPORTION
Two values x and y are
inversely proportional to each
other such that if x increases, y
decreases or if x decreases, y
increases.
INVERSE PROPORTION
A 5 cm x 4 cm rectangle has an area of
20 square cm. If the 5-cm side becomes 10
cm (doubled), and the 4-cm side becomes 2
cm (halved), 10 cm x 2 cm is still equal to 20
cm𝟐 . 𝒌
𝒃 = (𝒘𝒉𝒆𝒓𝒆 𝒌 𝒊𝒔 𝒂 𝒄𝒐𝒏𝒔𝒕𝒂𝒏𝒕)
𝒂
𝟓 𝒄𝒎
𝟐𝟎
𝒚=
𝟐 𝒄𝒎 𝟒 𝒄𝒎 𝒙
𝒙𝒚 = 𝟐𝟎
𝟏𝟎 𝒄𝒎
PARTITIVE PROPORTION
In partitive proportion,
we are talking about a
whole divided into parts.
PARTITIVE PROPORTION
When a partnership agreement stipulates
an agreed capitalization of ₱𝟏𝟎𝟎, 𝟎𝟎𝟎. 𝟎𝟎 and
the partners are to divide the said capitalization
in the ratio of 1:2:2, get the corresponding parts
assuming the partners are X, Y, and Z
respectively.
𝟏
𝑿= × ₱𝟏𝟎𝟎, 𝟎𝟎𝟎. 𝟎𝟎 = ₱𝟐𝟎, 𝟎𝟎𝟎. 𝟎𝟎
𝟓
𝟐
𝒀= × ₱𝟏𝟎𝟎, 𝟎𝟎𝟎. 𝟎𝟎 = ₱𝟒𝟎, 𝟎𝟎𝟎. 𝟎𝟎
𝟓
𝟐
𝒁= × ₱𝟏𝟎𝟎, 𝟎𝟎𝟎. 𝟎𝟎 = ₱𝟒𝟎, 𝟎𝟎𝟎. 𝟎𝟎
𝟓
 EXAMPLES:
1. A baker uses a ratio of 1 egg
for every 4 cups of flour in a
certain recipe. If he or she
uses a dozen eggs, how
many cups of flour will he or
she need?
 EXAMPLES:
2. To produce a certain perfume,
Eugene uses two basic
elements, A and B, and
combine them in the ratio of
2:7. If he has 91 parts of
element B, how many parts of
element A should he use?
 EXAMPLES:
3. Janine and John share profits of
their partnership in the ratio 2:3.
If Janine’s share in the profit for
last year was ₱𝟑𝟎, 𝟎𝟎𝟎. 𝟎𝟎, how
much was John’s share in the
profit of the business?
 BUSINESS
APPLICATIONS
PARTNERSHIP PROBLEMS
1. Partners A, B, and C shares
profits and losses: 20% to A,
30% t`o B, and 50% to C.
Compute the share of each if
the partnership earned a net
income of ₱𝟏𝟓, 𝟎𝟎𝟎.
PARTNERSHIP PROBLEMS
2. Partners D, E, and F agreed to form a
partnership and to share profits and
losses at a ratio of 1:1:2. They further
agreed that their capital should be in
the same proportionate relationship as
their P/L ratio. Their agreed capital is
₱𝟏𝟎𝟎, 𝟎𝟎𝟎. 𝟎𝟎. How much capital
contribution should each of them
make?
 TAX PROBLEMS
1. A corporation earned
₱𝟑𝟔, 𝟖𝟎𝟎. 𝟎𝟎 in net income
before tax. If the
corporation’s income tax is
𝟑𝟓%, compute for the net
income after tax.
 TAX PROBLEMS
𝐍𝐈𝐀𝐓 = 𝐍𝐈𝐁𝐓 − 𝐈𝐧𝐜𝐨𝐦𝐞 𝐓𝐚𝐱
= 𝐍𝐈𝐁𝐓 − (𝐍𝐈𝐁𝐓 𝒙 𝐈𝐓𝐑)
= ₱𝟑𝟔, 𝟖𝟎𝟎 − (₱𝟑𝟔, 𝟖𝟎𝟎 𝒙 𝟑𝟓%)
= ₱𝟑𝟔, 𝟖𝟎𝟎 − (₱𝟑𝟔, 𝟖𝟎𝟎 𝒙 𝟎. 𝟑𝟓)
= ₱𝟑𝟔, 𝟖𝟎𝟎 − ₱𝟏𝟐, 𝟖𝟖𝟎
𝐍𝐈𝐀𝐓 = ₱𝟐𝟑, 𝟗𝟐𝟎
 TAX PROBLEMS
If ITR is 35%, and
𝐍𝐈𝐀𝐓 = 𝐍𝐈𝐁𝐓 − (𝐍𝐈𝐁𝐓 𝒙 𝐈𝐓𝐑)
𝐍𝐈𝐀𝐓 𝐑𝐚𝐭𝐞 = 𝟏𝟎𝟎% − 𝐈𝐓𝐑
= 𝟏𝟎𝟎% − 𝟑𝟓%
= 𝟔𝟓%
𝐍𝐈𝐀𝐓 = 𝐍𝐈𝐁𝐓 𝒙 𝐍𝐈𝐀𝐓 𝐑𝐀𝐓𝐄
= ₱𝟑𝟔, 𝟖𝟎𝟎 𝐱 𝟔𝟓%
𝐍𝐈𝐀𝐓 = ₱𝟐𝟑, 𝟗𝟐𝟎. 𝟎𝟎
 SEAT WORK
1. If a corporation paid
₱𝟏𝟕, 𝟓𝟎𝟎 in income tax and
the income tax rate is 𝟑𝟓%,
find the net income before
tax.
 SEAT WORK
2. Nadine paid ₱𝟑, 𝟔𝟖𝟕. 𝟒𝟎
for an article which
included ₱𝟏𝟎𝟕. 𝟒𝟎 as
sales tax. What is the tax
rate?
 SEAT WORK
3. Partners X and Y agreed to
share profits and losses in
their capital ratio. If the total
capital is ₱𝟐𝟒, 𝟎𝟎𝟎 and Y’s
capital is ₱𝟏𝟔, 𝟎𝟎𝟎, what
part of the profit or loss is his
or her share?
CORE VALUES
ABUNDANCE
Blessed are those who find wisdom,
those who gain understanding,
for she is more profitable than silver
and yields better returns than gold.
-Proverbs 3:13-14