In the above two tables, I only modified the data of subsidiary B.
It is obvious from the above table that if the net profit of the merged subsidiary is positive, then when we calculate the net profit attributable to the parent company, the net profit attributable to the parent company weighted according to the shareholding ratio must be less than the net profit in the consolidated statement (this is not weighted); However, if the net profit of the merged subsidiary is negative, when we calculate the net profit attributable to the parent company, when weighting the net profit of the merged subsidiary with negative net profit, the amount of offsetting the integer net profit of other enterprises will be less, so that the net profit attributable to the parent company will be greater than the net profit value in the consolidated statement.