Followup

Sir as you said that when making decisions like this it is what is expected to happen in the future that matters – what has happened in the past is of no relevance.
Whether they were making profits or losses in the past is irrelevant – it is whether they expect to make profits of losses in the future that is important.

Sir in kaplan studytext its mentioned that

Part of a business, for example a department or a product, may appear to be unprofitable. The business may have to make a decision as to whether or not this area should be shut down.

The quantifiable cost or benefit of closure

The relevant cash flows associated with closure should be considered. For example:
• the lost contribution from the area that is being closed (= relevant cost
of closure)

So here sir why they are considering lost contribution, what has happened in the past is of no relevance na?