Good Q..
The answer is it depends on the how the frequency of "DB(detailed profit) / DB(consolidated profit)" varies with the frequency of "detailed loss".
If there is a 1:1 relationship then there is no benefit since for every "DB(detailed profit) / DB(consolidated profit)" there is a "detailed loss". The less this true the better off you are creating DB(spread multiplier).
So say there are 1000 "detailed loss" where "DB(detailed profit) / DB(consolidated profit)" evaluates to the same location then you save yourself calculating "DB(detailed profit) / DB(consolidated profit)" 999 times, assuming no new data into your system, because the first time "DB(spread multiplier)" is calculated it is cached (in theory).
There is a trade off to this in RAM terms since you will be storing DB(spread multiplier).
(back in the "good old days"

when we had little memory and a faster TM1 we would actually go the other direction and work harder to not calculate measures that the user didn't want to see and only being done to make the maths easier, this piece of recieved wisdom I guess needs to be revised!).
I should say that above is all theory and I've not taken the time to prove it out.
Cheers