Consolidated financial statements please help

are ratios and additional disclosures required in consolidated financial statements of companies also?
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Quick Summary
This discussion explores whether ratios and additional disclosures are required in consolidated financial statements. While the Companies Act mandates certain ratios, their consolidation in parent statements raises questions. The core issue is that IFRS, Ind AS, and similar standards do not explicitly mention the consolidation of these specific ratios.

As oer the xompanies act section 3 few ratios are mandatory. The ratios are consolidated when you read parent staements. 

This is an issue to IFRS, indas, as etc because no standard mentions this

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