Could you use excel to do? The last image is part of the answer. Thank you so much~
 
 
 
 
 

In 2021, ABC Ltd acquired ordinary share capital of A Ltd as associate and acquired the controlling interest of S Ltd as subsidiary, the consolidated financial statements of ABC Ltd Group as follows: ABC Ltd Group Consolidated Statement of profit or loss for the year ended 31 December 2022 Sales revenue Cost of sales Gross profit Operating expenses Share of profit or associate (net of tax) Investment income from equity instruments Finance cost Profit before tax Less: Income Tax Expense Profit after tax Non controlling interest Profit for the year Dividends Retained profit for the year $'000 4,000 (1,600) 2,400 (1,015) 350 155 (150) 1,740 (495) 1,245 (100) 1,145 (400) 745