Calculation is not producing the correct figure

Just ignore this. I think I've figured out why.

CALCULATE (
    SUM ( 'consolidated'[value] ),
    'Consolidated'[Financial] = "Commitment"
)

This part of the formula

'Consolidated'[Financial] = "Commitment"

is internally translated to

 FILTER(ALL(Consolidated[Financial]), Consolidated[Financial] = "Commitment")

which filters all rows where Financial is "Commitment" and applies this filter across the entire Consolidated[Financial] column. Therefore, unless the filter originates from a different column, the result remains consistent regardless of the value selected in Consolidated[Financial].

Change it to

CALCULATE (
    SUM ( 'consolidated'[value] ),
    KEEPFILTERS ( 'Consolidated'[Financial] = "Commitment" )
)