QUESTION:

On $1$ January $2022,$ Kue Bhd acquired $6,020,000$ of the $8,600,000$ ordinary shares in Jaffa Bhd by transferring RM$14,605,000$ cash.

On $1$ January $2023,$ Kue acquired $400,000$ of the $1,000,000$ ordinary shares in Tatin Bhd by issuing $600,000$ ordinary shares. The fair value of Kue Bhd$\text{'}$s shares on $1$ January $2023$ was RM$2.$ The investment did not give Kue Bhd a control over Tatin Bhd$.$

Given below are the Statements of Profit or Loss and Other Comprehensive Income Kue Bhd$,$ Jaffa Bhd and Tatin Bhd for the year ended $31$ December $2023.$

$\backslash$table$[[,\backslash$table$[[$Kue Bhd$],[$RM$]],\backslash$table$[[$Jaffa Bhd$],[$RM$]],\backslash$table$[[$Tatin Bhd$],[$RM$]]],[$Revenue$,21,800,000,18,400,000,6,840,000$