interpretation of ratios (Subsidiary acquired)

Sir in kaplan studytext there is a question with the name of pure group

The Pure group operates in the farming industry and has operated a
number of 100% owned subsidiaries for many years. Its financial
statements for the last two years are shown below.

Consolidated statements of profit or loss for the year ended 30 September
20×3 20×2
Rev 94000 68500
Cos (46000) (28000)
GP 48000 40500
Dist cost 21200 19300
Admin exp 25600 15400
PBIT 1200 5800
Investment income 0 600
FC (120) 0
PBT 1080 6400
Tax exp (300) (1920)
PAT 780 4480

Consolidated SOFP as at 30 sept
20×3 20×2
Current Assets
Inventories 6500 4570
Trade receivables 17000 15600
Bank 610 6000
Equity
Share capital 25000 6000
Retained earnings 73500 72500
Non-controlling interest 510 0
Non-current liabilities
Loan 20000 0

Pure acquired 80% of Howard on 1 October 20X2.
This was the first time Pure had acquired a subsidiary without
owning 100%. Howard operates two luxury hotels, and Pure
acquired Howard with a view to diversification and to provide a longterm solution to the cash flow concerns.

The following ratios have been calculated for the year ended 30
September 20X2:
Gross profit margin 59.1%
Operating margin 8.5%
Return on capital employed 7.4%
Inventory turnover period 60 days
Receivables collection period 83 days

Reqd: a) For the ratios provided above, prepare the equivalent figures for the year ended 30 September 20X3.
b) Analyse the performance and cash flow of Pure for the year ended
30 September 20X3,

Now 1-2 things I want to ask related to these question that,
1) When analyzing performance (i,.e writing commentary) for Y/E 30 September 20X3, as we know that subsidiary howard was acquired on 1 oct 20×2, and F/s provided for year ended 30 sept 20×2 does not include results of subsidiary acquired howard , however, F/s provided for year ended 30 sept 20×3 doe include results of subsidiary acquired howard.
Now my question is that when writing commentary we would compare ratios of Y/E 30 sept 20×2 with Y/E 30 sept 20×3, but ratios of Y/E 30 sept 20×2 does not include results of howard , whereas, ratios of Y/E 30 sept 20×3 does include results of howard , so would comparing straightaway these 2 years ratios would be fine or do we also have to make adjustment in ratio of Y/E 30 sept 20×3 (i.e exclude results of howard) and compare that with ratios of Y/E 30 sept 20×2 also?