Hi Prathmesh,
To prevent wrong Item values in final Internal table, use the condition for the LOOP AUFM. Try to use Read statement..
LOOP AT it_afko INTO wa_afko
.
"Condition relevant to outer loop IT_AFKO
loop at it_aufm INTO wa_aufm where <conditon>.
wa_final-erfmg = wa_aufm-erfmg.
wa_final-matnr = wa_aufm-matnr.
wa_final-erfme = wa_aufm-erfme.
ENDLOOP.
ENDLOOP.
Regards
Rajkumar Narasimman