Lecture 1 - The nature of performance management (Vertical Consistency)

Hi Sir, For the part of vertical consistency, i do not quite understand the concept. You mentioned that there are 2 divisions. 1 division is making a profit of 5. Another division is making a profit of 4. There is no point in saying that the organisation has to make a profit of 12 just to consolidate? So does it mean that they can only make a profit of 9 upon consolidating? Since making a profit of 12 is not possible for them? Thanks! Regards, Joanna