SQL Server 2022

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CREATE TABLE MAsterLocation (
ID INT IDENTITY (1,1) 
,LocationName VARCHAR(50)
,YearName   INT
,CBValue FLOAT
)

CREATE TABLE MasterMigration
(
ID INT IDENTITY(1,1)
,AppName VARCHAR(50)
,LocationName VARCHAR(50)
,YearMigrated INT
,MigValue FLOAT
)

INSERT into MasterMigration VALUES('A1','India',2022,2.06)
INSERT into MasterMigration VALUES('A2','India',2022,1.547)
INSERT into MasterMigration VALUES('A3','India',2023,0.79)
INSERT into MasterMigration VALUES('A4','India',2021,3.08)
INSERT into MasterMigration VALUES('A5','Australia',2022,2.745)
INSERT into MasterMigration VALUES('A6','Australia',2021,1.823)
INSERT into MasterMigration VALUES('A7','Australia',2021,14.35)
INSERT into MasterMigration VALUES('A8','Australia',2022,0.621)

INSERT INTO MAsterLocation VALUES('India',2020,2.3)
INSERT INTO MAsterLocation VALUES('India',2021,2.4)
INSERT INTO MAsterLocation VALUES('India',2022,2.4)
INSERT INTO MAsterLocation VALUES('India',2023,2.4)
INSERT INTO MAsterLocation VALUES('Australia',2020,1.2)
INSERT INTO MAsterLocation VALUES('Australia',2021,1.3)
INSERT INTO MAsterLocation VALUES('Australia',2022,1.3)
INSERT INTO MAsterLocation VALUES('Australia',2023,1.3)

16 rows affected

YearID	FV
2020	40.6439
2021	43.3455
2022	43.3455
2023	43.3455