The entering column is chosen by the objective and Reduced Costs and the Optimality Test is where that choice comes from. Take it as given here: column j is coming in, every other nonbasic variable stays at zero, and x_j is going to rise from zero to some θ ≥ 0.
Row i of the tableau reads x_{B(i)} + a_ij·x_j = b_i once the other nonbasic terms are dropped, so x_{B(i)} = b_i - a_ij·θ. Feasibility is the requirement that every one of those stays at or above zero, and that is a set of inequalities in the single unknown θ.
Definition · The ratio testWith entering column j and a feasible tableau, the ratio of row i is b_i ÷ a_ij, defined only for rows with a_ij > 0. The step is the smallest such ratio, and the leaving variable is the basic variable of a row achieving it. If no row has a_ij > 0, the ratio test has no candidates and x_j is unlimited.
Theorem · The minimum ratio is exactly the largest feasible stepLet θ* = min { b_i ÷ a_ij : a_ij > 0 }. Then every basic variable stays at or above zero for 0 ≤ θ ≤ θ*, and some basic variable is negative for every θ > θ*.
Split the rows by the sign of a_ij. If a_ij ≤ 0 then -a_ij·θ ≥ 0 for θ ≥ 0, so b_i - a_ij·θ ≥ b_i ≥ 0 and that row never complains. If a_ij > 0 then b_i - a_ij·θ ≥ 0 is exactly θ ≤ b_i ÷ a_ij.
So the feasible values of θ are the intersection of the intervals [0, b_i ÷ a_ij] over the positive entries, which is [0, θ*]. For θ > θ* the row achieving the minimum has b_i - a_ij·θ < 0, so some basic variable is negative. Both halves follow from the sign split and nothing else.
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The two kinds of row that impose nothing
A zero entry means the pivot leaves that row alone — the plants tableau’s row 1 was untouched by the pivot in “The Simplex Tableau” for exactly this reason — and its basic variable is unchanged however far x_j goes. A negative entry means b_i - a_ij·θ grows with θ: raising the entering variable makes that basic variable larger, and a variable getting larger is not about to become negative.
Neither row is excluded by convention or for tidiness. A negative entry would produce a negative ratio, which looks like the smallest of the set and is not a step at all; a zero entry would produce a division by zero. Writing the ratio column with the ineligible rows struck out and the reason beside them is the habit that makes this reliable.
Example · Every ratio on the plants tableau, with the reasonsThe starting tableau has rows s₁, s₂, s₃ with right-hand column 4, 12, 18, and column x₂ is (0, 2, 2). Row 1 has a zero entry: no limit, s₁ will not move. Row 2 has 2, so its ratio is 12 ÷ 2 = 6. Row 3 has 2, so its ratio is 18 ÷ 2 = 9.
The minimum is 6, row 2 leaves, x₂ enters at 6, and the new point is (0, 6). Row 3's basic variable s₃ drops from 18 to 18 - 2(6) = 6, and s₁ stays at 4 — both exactly as b_i - a_ij·θ predicts.
What the other choice does
Pivot on row 3 instead, taking the ratio 9 rather than 6. Then x₂ = 9, and s₂ = 12 - 2(9) = -6. The tableau is still a correct system and its bottom-right entry reads 45, higher than the true optimum of 36, because it is the objective value at a point outside the region: (0, 9) uses 18 of plant B's 12 hours. A negative right-hand entry is the signature, and the constraint that has been broken is the one whose slack went negative.
A column no row limits at all
On maximise x₁ + x₂ subject to x₁ - x₂ ≤ 4 and x₁ - 2x₂ ≤ 6, one pivot brings x₁ in and then the column of x₂ has no positive entry anywhere. The ratio test has no candidates, and the honest reading is not that the tableau is broken: it is that x₂ can rise for ever with every basic variable staying non-negative, so the objective is unbounded. Unbounded and Alternative Optima in the Tableau turns that column into an explicit ray.
The last case is a tie: two rows achieving the same minimum. Both are legal choices and the step is the same either way, but whichever row you do not take is left with a basic variable at zero. That is degeneracy, it is the subject of Degeneracy, Cycling and Bland’s Rule, and it is the one place where the tie-break rule turns out to matter.