Normal Profit = Capital Employed x Normal Rate of Return
= 2,00,000 x 10/100 = 20,000
Average Profit = 30,000
Super Profit = Average Profit – Normal Profit
Super Profit = 30,000 – 20,000 = Rs 10,000
Goodwill = Super Profit x No. of Year’s Purchase
= 10,000 x 3 = Rs 30,000