PUP on inventory when S is the seller, computation of NCI in CSPL

Hi!
My question is regarding the computation of NCI (while preparing CSPL) when there is an unrealised profit and other adjustments such as fair value dep and impairment of goodwill in a subsidiary.

The NCI share is computed by accounting for the NCI% after arriving at the adjusted profits made by the S. i.e. —> Profit after tax – (FV dep + Impairment of G/w + PUP when S is the seller). This gives us the adjusted profit after tax and then we multiply by NCI% to arrive at the NCI share of profit ( referring this fig as “Y”).
My Doubt is specifically towards the treatment of PUP (S, being the seller). Why don’t we add back the % share of NCI for unrealised profit to the figure “Y”? Because it makes more sense as to why would NCI shareholders let go of any profits made by them, even if it is through selling to the Parent. Squaring parent’s share (let’s say 70%) of unrealised profit in S is perfectly fine but why would 30% shareholders let their earnings?
Thanks.