Integrated /non integrated accounts (costing )

when  in the problem it is  given profits as per cost books is say some amount , the profit as per financial books is also  given , & you are asked to reconcile the profits of cost books  with financial books  .....  .. but while reconciling by taking cost book as base   , you wont get the profit (specified in the problem as per financial books ) ... what culd be the  possible reasons ?? ( calucations / procedure is correct )