why the row size results are not the same in datagridview2 using the DataGridViewTheme class compared to datagridview1 in VB.NET

I'm Trying make DataGridViewTheme class to change the style of the DatagridView theme

but the row size results are not the same in datagridview2 using the DataGridViewTheme class compared to datagridview1 Even though the code used is the same

Is there something wrong with my code, please guide me

Public Class Form1
    Private Sub Form1_Load(sender As Object, e As EventArgs) Handles MyBase.Load

        DataGridView1.AllowUserToResizeRows = False
        DataGridView1.AutoSizeColumnsMode = DataGridViewAutoSizeColumnsMode.Fill
        DataGridView1.BorderStyle = BorderStyle.None
        DataGridView1.CellBorderStyle = DataGridViewCellBorderStyle.None
        DataGridView1.ColumnHeadersBorderStyle = DataGridViewHeaderBorderStyle.None
        DataGridView1.ColumnHeadersDefaultCellStyle.Alignment = DataGridViewContentAlignment.MiddleLeft
        DataGridView1.ColumnHeadersDefaultCellStyle.Font = New Font("Segoe UI Semibold", 10.0F, System.Drawing.FontStyle.Bold)
        DataGridView1.ColumnHeadersDefaultCellStyle.WrapMode = DataGridViewTriState.True
        DataGridView1.ColumnHeadersHeight = 40
        DataGridView1.ColumnHeadersHeightSizeMode = DataGridViewColumnHeadersHeightSizeMode.DisableResizing
        DataGridView1.DefaultCellStyle.Alignment = DataGridViewContentAlignment.MiddleLeft
        DataGridView1.DefaultCellStyle.WrapMode = DataGridViewTriState.False
        DataGridView1.DefaultCellStyle.Font = New Font("Segoe UI", 10.0F)
        DataGridView1.EnableHeadersVisualStyles = False
        DataGridView1.RowHeadersVisible = False
        DataGridView1.RowHeadersWidth = 40
        DataGridView1.RowHeadersWidthSizeMode = DataGridViewRowHeadersWidthSizeMode.DisableResizing
        DataGridView1.RowTemplate.Height = 40
        DataGridView1.RowTemplate.Resizable = DataGridViewTriState.False
        DataGridView1.SelectionMode = DataGridViewSelectionMode.FullRowSelect
        For i As Integer = 0 To 3
            DataGridView1.Rows.Add(New Object() {"Column 1", "Column 2", "Column 3"})
        Next i
        'set theme
        DataGridView1.AlternatingRowsDefaultCellStyle.BackColor = Color.FromArgb(210, 232, 254)
        DataGridView1.AlternatingRowsDefaultCellStyle.ForeColor = Color.Black
        DataGridView1.AlternatingRowsDefaultCellStyle.SelectionBackColor = Color.LightSkyBlue
        DataGridView1.AlternatingRowsDefaultCellStyle.SelectionForeColor = Color.Black
        DataGridView1.BackgroundColor = Color.FromArgb(248, 251, 254)
        DataGridView1.ColumnHeadersDefaultCellStyle.BackColor = Color.FromArgb(30, 144, 254)
        DataGridView1.ColumnHeadersDefaultCellStyle.ForeColor = Color.White
        DataGridView1.ColumnHeadersDefaultCellStyle.SelectionBackColor = Color.FromArgb(30, 144, 254)
        DataGridView1.ColumnHeadersDefaultCellStyle.SelectionForeColor = Color.White
        DataGridView1.DefaultCellStyle.BackColor = Color.FromArgb(248, 251, 254)
        DataGridView1.DefaultCellStyle.ForeColor = Color.Black
        DataGridView1.DefaultCellStyle.SelectionBackColor = Color.LightSkyBlue
        DataGridView1.DefaultCellStyle.SelectionForeColor = Color.Black
        For i As Integer = 0 To 3
            DataGridView2.Rows.Add(New Object() {"Column 1", "Column 2", "Column 3"})
        Next i
        Dim lightTheme As New DataGridViewTheme(DataGridView2, DataGridViewTheme.Theme.Light)
    End Sub
End Class

code in class DataGridViewTheme

Public Class DataGridViewTheme
    Public Enum Theme
        Light
    End Enum
    Public Sub New(ByVal dgv As DataGridView, ByVal Theme As Theme)
        dgv.AllowUserToResizeRows = False
        dgv.AutoSizeColumnsMode = DataGridViewAutoSizeColumnsMode.Fill
        dgv.BorderStyle = BorderStyle.None
        dgv.CellBorderStyle = DataGridViewCellBorderStyle.None
        dgv.ColumnHeadersBorderStyle = DataGridViewHeaderBorderStyle.None
        dgv.ColumnHeadersDefaultCellStyle.Alignment = DataGridViewContentAlignment.MiddleLeft
        dgv.ColumnHeadersDefaultCellStyle.Font = New Font("Segoe UI Semibold", 10.0F, System.Drawing.FontStyle.Bold)
        dgv.ColumnHeadersDefaultCellStyle.WrapMode = DataGridViewTriState.True
        dgv.ColumnHeadersHeight = 40
        dgv.ColumnHeadersHeightSizeMode = DataGridViewColumnHeadersHeightSizeMode.DisableResizing
        dgv.DefaultCellStyle.Alignment = DataGridViewContentAlignment.MiddleLeft
        dgv.DefaultCellStyle.WrapMode = DataGridViewTriState.False
        dgv.DefaultCellStyle.Font = New Font("Segoe UI", 10.0F)
        dgv.EnableHeadersVisualStyles = False
        dgv.RowHeadersVisible = False
        dgv.RowHeadersWidth = 40
        dgv.RowHeadersWidthSizeMode = DataGridViewRowHeadersWidthSizeMode.DisableResizing
        dgv.RowTemplate.Height = 40
        dgv.RowTemplate.Resizable = DataGridViewTriState.False
        dgv.SelectionMode = DataGridViewSelectionMode.FullRowSelect

        Select Case Theme
            Case DataGridViewTheme.Theme.Light
                Light(dgv)
            Case Else
        End Select
    End Sub
    Private Sub Light(ByVal dgv As DataGridView)
        dgv.AlternatingRowsDefaultCellStyle.BackColor = Color.FromArgb(210, 232, 254)
        dgv.AlternatingRowsDefaultCellStyle.ForeColor = Color.Black
        dgv.AlternatingRowsDefaultCellStyle.SelectionBackColor = Color.LightSkyBlue
        dgv.AlternatingRowsDefaultCellStyle.SelectionForeColor = Color.Black
        dgv.BackgroundColor = Color.FromArgb(248, 251, 254)
        dgv.ColumnHeadersDefaultCellStyle.BackColor = Color.FromArgb(30, 144, 254)
        dgv.ColumnHeadersDefaultCellStyle.ForeColor = Color.White
        dgv.ColumnHeadersDefaultCellStyle.SelectionBackColor = Color.FromArgb(30, 144, 254)
        dgv.ColumnHeadersDefaultCellStyle.SelectionForeColor = Color.White
        dgv.DefaultCellStyle.BackColor = Color.FromArgb(248, 251, 254)
        dgv.DefaultCellStyle.ForeColor = Color.Black
        dgv.DefaultCellStyle.SelectionBackColor = Color.LightSkyBlue
        dgv.DefaultCellStyle.SelectionForeColor = Color.Black
        dgv.Refresh()
    End Sub
End Class

Desired result in datagridview2 like my green color marking in datagridview1

In the case of the first grid, you setup the theme and then you add the data. In the case of the second grid, you do the opposite. You are seting the height of the row template, not of the rows. That change will only affect rows created later, based on the changed template. It doesn't affect any existing rows, which have already been created based on the old template.