unreleased profit

hi Mr Moffat l wrote my exam yesterday and i passed with 60% all thanks to you… i just have one question though when there is no inventory left does that mean i dont have unreleased profit..the goods were sold by the subsidiary to Parent i just got lost there cz normally there will be inventory left but in this case there was nothing please help me clear my mind i was so disappointed cz that was one of the topics i understood better….thank u once again wouldnt have passed without you