Calculate the weighted average number of shares outstanding for Company UUU, which had 100,000 shares outstanding at the beginning of the year, issued an additional 20,000 shares halfway through the year, and repurchased 10,000 shares at the end of the year. Explain the concept of weighted average shares outstanding and its importance in calculating earnings per share (EPS) and other financial ratios. Discuss the implications of changes in the number of shares outstanding for shareholder value and financial performance metrics.