A company had 500,000 ordinary shares in issue at 1 January 2015. A recent business acquisition has given rise to the following contingently issuable shares:

* 10,000 ordinary shares for every new branch opened in the three years 2015-2017; and

* 1,000 ordinary shares for every €2,000 of net profit in excess of €900,000 over the three years ended 31 December 2017.

Shares related to the opening of a new branch are issued when the branch is opened, while shares related to the net profit contingency are issued on 1 January following the period in which the condition is met. A new branch was opened on 1 July 2015, another on 31 March 2016 and another on 1 October 2017. Reported net profits over the three years were

€350,000, €400,000 and €600,000, respectively.

Requirement Calculate the basic and diluted EPS for 2015, 2016 and 2017.