Calculators for Consumers plc have $3,500,000$ ordinary shares at $1$ January $2022.$

During the year ended $31$ December $2022$ the following potential ordinary shares were outstanding: $-$

$($i$)$ Share options have been granted to all employees giving them the right to

Subscribe for ordinary shares between $2024$ and $2025$ at $3\mathrm{.}25$ per share. The

Number of options outstanding at $31$ December $2022$ was $670,000$ in number.

$($ii$)$ There are $1,500,0008\%$ convertible bonds in issue. Each $1,500$ block convertible bond convertible into $100$ ordinary shares.

$($iii$)$ There are $2,000,0006\%$ convertible preference $($nominal value $1)$ shares in issue with each convertible preference share convertible into $500$ ordinary shares for every $2,500$ convertible shares held.

Calculators for Consumers plc pay corporation tax at $30\%$ and have a profit attributable to ordinary shareholders of $920,000$ for year ended $31$ December $2022.$ The fair value of one ordinary share was $5$ throughout the year ended $31$ December $2022.$

Required

Calculate the diluted EPS of Calculators for Consumers plc for the year ended $31$ December $2022$ in accordance with IAS $33,$ Earnings per Share