Consolidated financial statement

Suppose financial year is 1 Nov 20X7 to 31 Oct 20X8
If the parent company acquires 60% subsidiary as 1 Feb 20X8, therefore it is less than one year when doing the consolidated financial statement.

For the above case, should all items in the subsidiary profit and loss account be multiply by 9/12, so that profit of subsidiary included in the group is (profit*9/12*0.6)?