Scenario – Real Estate – Accounting

Dear Members,
I am confused about the accounting treatment for the below transaction happened in the practical scenario. Kindly advice based on relevant guidelines.

Scenario:
1. Company A sells a Villa 1 to Customer A for $100,000 before construction (means the villa construction is not yet started, land only, but the price include villa construction as well).
2. Company A bought back Villa 1 from Customer A for $150,000 (the villa construction is still not started, land only, but the price include villa construction as well).
3. Company A sells Villa 1 to Customer B for $200,000 later (Price include the the construction of Villa as well)

In the above three transactions, the sales transactions amounts are based on constructed Villa 1.

Kindly update with relevant IFRS how it should be dealt.

Thanks!