Detailed answer pls

Company A and Company B are in power business. Company A holds 25% of equity shares of Company B. On November 1, Company A obtains control of Company B when it acquires a further 65% of Company B's shares, thereby resulting in a total holding of 90%. The acquisition had the following features: Consideration: Company A transfers cash of Rs. 59,00,000 and issues 1,00,000 shares November 1. The market price of Company A's shares on the date of issue is Rs. 10 per share The equity shares issued as per this transaction will comprise 5% of the post-acquisition equity capital of Company A. Contingent consideration: Company A agrees to pay additional consideration of Rs. 7,00,000 if the cumulative profits of Company B exceed Rs. 70,00,000 over the next two years. At the acquisition date, it is not considered probable that the extra consideration will be paid. The fair value of the contingent consideration is determined to be Rs. 3,00,000 at the acquisition date. . Transaction costs: Company A pays acquisition-related costs of Rs. 1,00,000. Non-controlling interests (NCI): The fair value of the NCI is determined to be Rs. 7,50,000 at the acquisition date based on market prices. Company A elects to measure non-controlling interest at fair value for this transaction. Previously held non-controlling equity interest: Company A has owned 25% of the shares in Company B for several years. At November 1, the investment is included in Company A's consolidated statement of financial position at Rs. 6,00,000, accounted for using the equity method; the fair value is Rs. 20,00,000. The fair value of Company B's net identifiable assets at November 1 is Rs. 60,00,000, determined in accordance with Ind AS 103. Required: Determine the accounting under acquisition method for the business combination by Company A