Is creating table entry from another table entry and copying its value good practices?

Lets say I have inventory_receives table which contain many inventory_receive_entry and also I have inventory table which contain one inventory_receive_entry Then in my application inventory_receives instance has a method with function to loop for each inventory_receive_entry that it have and creates inventory by copying the attributes values from inventory_receive_entry to inventory Is this a good practices? I'm confused should I copying the value from inventory_receive_entry to inventory or should I just refer the inventory_receive_entry from inventory my consideration about copying the value instead referring is the practicality since I not need to write complex query and such but there are people that said about single source of truth and something like that My schema from ruby on rails:

create_table "inventory_receives", force: :cascade do |t|
    t.bigint "id"
    t.bigint "supplier_id"
    t.bigint "branch_id"
  end

create_table "inventory_receives_entries", force: :cascade do |t|
    t.bigint "id"
    t.bigint "inventory_receive_id", null: false
    t.bigint "product_id", null: false
    t.integer "quantity", default: 0, null: false
    t.datetime "expiry_date"
    t.string "barcode", default: "", null: false
    t.decimal "price", default: "0.0", null: false
    t.string "batch_code", default: "", null: false
    t.decimal "vat", default: "10.0", null: false
    t.decimal "discount", default: "0.0", null: false
  end

  create_table "inventories", force: :cascade do |t|
    t.bigint "id"
    t.bigint "inventory_receive_entry_id", null: false
    t.integer "quantity", default: 0, null: false
    t.decimal "selling_price", default: "0.0", null: false
  end