Adjustments to NI & Equity - Quick Q

JGovender

I just did a question where they give NI, Equity, and ROE and tell you that there were unusual gains and losses throughout the year that should be removed. The question asks for the new ROE after removal.
Very simple calculation. My only issue is that after adjusting the NI for the (net of tax) unusual gains and losses, the new ROE is computed using the new NI and the OLD Equity. I’m trying to understand why the Equity shouldn’t be adjusted as well for the same amount.. Wouldn’t the adjustment to NI “flow” to Retained Earnings & Equity?
Qbank Q 87553 if you’re curious for the whole question.