Disposal of Subsidiary

Professor, I did 2 questions about disposal of subsidiary.
In one question, we were doing disposal when we calculated goodwill with full goodwill method. It has two parts, one in which we have disposal at accounting year end and other where disposal at mid year. In both part of this question, Consolidated SOFP was same.

I attempted second question which was on Proportionate goodwill method. It has also two part, one was disposal at year end and other mid year. Again, in both parts Consolidated SOFP was same.

I want to ask that is this coincidence that my consolidated SOFP was same whether we do disposal in mid year or at year end or it is always same?