Doubt on Step acquisition and disposal of shares

I have a doubt, under step acquisition or in case of disposal of shares while still parent company have control over subsidiary company (step acquisition e.g. 80% to 85%, disposal case 80% to 75%) the major impact is reflected in NCI.. and even the journal entry is Dr NCI Cr cash for step acquisition and Dr Cash Cr NCI for disposal. so my doubt is why it is not impacted on W5 group retained earnings as it reflect the % of subsidiary company profit. this percentage would increase or decrease and there is no journal entry that even reflect retained earnings (w5)