question

Telephone Ltd prepares accounts to 31 march each year. Throughout the year ended 31 march 2022 telephone ltd owned 62% of desk ltd, 75% of Chair Ltd, 55% of table ltd ( a dormant company) and 100% of window inc (resident overseas). Telephone ltd acquired 60% of the share capital of curtain ltd on 1 january 2021.
What is the total number of companies for the purposes of adjusting the 1500000 augmented profits threshold of telephone ltd for the year ended 31 march 2022?
Why is curtain ltd excluded while there is more than 50% shareholding at the end of the previous accounting year