gs 20X1 d. ds is Mustration 12- Contingently issuable shares Ordinary shares outstanding during 1,000,000 (there were no options, warrants or convertible instruments outstanding during the period) An agreement related to a recent business combination provides for the issue of additional ordinary shares based on the following conditions: 5,000 additional ordinary shares for each new retail site opened during 20X1 1,000 additional ordinary shares for each ? 1,000 of consolidated profit in excess of 2,000,000 for the year ended 31 December 20X1 d d Retail sites opened during the year: one on 1 May 20X1 e e one on 1 September 20X1 Consolidated year-to-date profit 1,100,000 as of 31 March 20X1 attributable to ordinary equity holders of the parent entity: 2,300,000 as of 30 June 20X1 * 1,900,000 as of 30 September 20X1 (including a 3 450,000 loss from a discontinued operation) 2,900,000 as of 31 December 20X1 Calculate basic and diluted EPS