Hi Prathmesh,
Last record is fetched because you have used LOOP statement instead of Read statement. Read statement always fetches single record which is first occured. In this case, Loop fully runs and fetches the last record.
LOOP AT it_afko INTO wa_afko.
wa_final-aufnr = wa_afko-aufnr.
wa_final-igmng = wa_afko-igmng.
wa_final-plnbez = wa_afko-plnbez.
wa_final-gamng = wa_afko-gamng.
p_short = wa_afko-gamng - wa_afko-igmng.
wa_final-p_short = p_short.
CLEAR wa_aufm.
"Please Give appropriate condition
READ TABLE it_aufm INTO wa_aufm WITH KEY aufnr = wa_afko-aufnr.
IF sy-subrc = 0.
IF wa_aufm-bwart = '101'.
wa_final-erfmg = wa_aufm-erfmg.
wa_final-matnr = wa_aufm-matnr.
wa_final-erfme = wa_aufm-erfme.
wa_final-charg = wa_aufm-charg.
wa_final-werks = wa_aufm-werks.
wa_final-lgort = wa_aufm-lgort.
wa_final-bwart = wa_aufm-bwart.
ELSEIF wa_aufm-bwart NE '101'.
wa_final-erfmg = wa_aufm-erfmg.
wa_final-matnr = wa_aufm-matnr.
wa_final-erfme = wa_aufm-erfme.
wa_final-charg = wa_aufm-charg.
wa_final-werks = wa_aufm-werks.
wa_final-lgort = wa_aufm-lgort.
wa_final-bwart = wa_aufm-bwart.
ENDIF.
ENDIF.
CLEAR wa_resb.
"Please Give the appropriate condition
READ TABLE it_resb INTO wa_resb WITH KEY aufnr = wa_afko-aufnr.
IF sy-subrc = 0.
IF wa_resb-shkzg = 'S'.
wa_final-bdmng = wa_final-kzear - wa_resb-bdmng.
ELSEIF wa_resb-shkzg = 'H'.
wa_final-bdmng = wa_final-kzear + wa_resb-bdmng.
ENDIF.
IF wa_resb-shkzg = 'S'.
wa_final-enmng = wa_final-kzear - wa_resb-enmng.
ELSEIF wa_resb-shkzg = 'H'.
wa_final-enmng = wa_final-kzear + wa_resb-enmng.
ENDIF.
p_rsb = wa_final-bdmng - wa_final-enmng.
wa_final-posnr = wa_resb-posnr.
wa_final-bdter = wa_resb-bdter.
wa_final-p_rsb = p_rsb.
ENDIF.
CLEAR wa_aufm.
APPEND wa_final TO it_final.
CLEAR wa_final.
ENDLOOP.
SORT it_final by aufnr.
delete ADJACENT DUPLICATES FROM it_final COMPARING aufnr.
Regards
Rajkumar Narasimman