S's RE at acquisition day (P&RE q. 285 Paradigm)

Hello, I’ve the following issue.

P acquired 75% of S on 1.10.2002. At 1.4.2002 RE of S were ($4 000) (a loss) and at the year ended 31.3.2003 RE showed a balance of $8 000. At the date of acquisition (1.10.2002) S produced a draft statement of P&L which showed net loss of $2 000 at that date. This figure served as a basis for calculating pre- and post-acquisition split of S’s profit for the year ended 31.3.2003.
Answer says that retained earnings of S at the acquisition day were a loss of $6 000 ($4000 + $2000) and this figure is subtracted from the share capital to arrive at the net assets of S at the acquisition day.
Why? At the day of acquisition the loss was $2 000 so why don’t we simply take this amount as a pre-acquisition RE and then calculate the post -acq RE as a movement: $2 000 plus $8 000. S must have made a $10 000 profit to arrive at $8 000 balance on RE, musn’t it ?

Please advise, thank you!
Anna