Three companies jointly own a Variable Interest Entity.

Company A owns $51\%$ of the outstanding shares and receives $51\%$ of the profits and absorbs $0\%$ of the losses from the entity.

Company B owns $25\%$ of the outstanding shares and receives $25\%$ of the profits and absorbs $25\%$ of the losses from the entity

Company C owns $24\%$ of the outstanding shares and receives $24\%$ of the profits and $75\%$ of the losses from the entity.

Based solely on the ownership and profit$/$loss distribution arrangements listed here, which company must consolidate the entity?