Chapter 3 Example 6 NCI profit

Hello Sir,

In your lecture about the calculation of the NCI in consolidated profit .You have just taken the profit of the Tansey and made proportions for 3 months on 25% and for 9 months on 35%.
My concern is from FR study I knew that when doing the profit allocations between the partent and sub. first
Consolidating the two figures of Parent and Subs on 100% and time apportioned .
Then taking profit for the year and telling : Attributable to parent

and then we use the balance of the profit for the NCI.
Not Just taken the figure of the SUB and multiplying by the NCI % ownership.

AS the question is asking the consolidated statem,ent of the proifit and loss ,shouldn’t we use the consoldated profit?

Can you please clarify.

Thanks.