If the shareholder are interested to look financial position of whole group and want to check their group of companies performance . Then tally 9 provides you this facility . For this you have to create Group Companies.
I explain you with an example
Suppose Financial Company is a group company and has its associates
A& Co.
B& Co.
C& Co.
When you will make group company and select group of company , you can see combine financial statement of all companies in this Group Companies balance sheet and profit and loss account .
Which I have taken picture in below :-