Groww profit and loss statement

It could be because of revaluation of shares. 

But realised profit is after realisation. Maybe you got it wrong somewhere. P&l has settled sales and revaluation gains and losses on trade. 

FIFO give cost of inventory as a residual.

FIFO also is used for allotting share like prorate. 

So your query is about shares or inventory?

Ok. That's a tough answer to give. Usually during revaluation of investment, if the market index falls below the face value or previously revalued amount, the loss must be reported.

Forgot 

Facevalue of share x new market index / old index = value minus old value gives loss or profit on shares. This must be reported. 

How sir? They are treated in the equity and a scrip is exchanged by its value for any loss or gain to be treated into securities premium account.