Taxation Question $2$

Major Ltd acquired $100\%$ equity in Subcon Pte Ltd and Minor Pte Ltd on $1$ June $2023$ and $1$ October $2023$ respectively. The original financial year ends of Holdings Ltd$,$ Subcon Pte Ltd and Minor Pte Ltd were $31$ December, $31$ May and $30$ September respectively.

With effect from the acquisitions date, both Subcon Pte Ltd and Minor Pte Ltd changed their financial year end to $31$ December.

The recent results of the companies are as follows:

$\backslash$table$[[,$Profit$/($Loss$)],[,$$