If Company A buys Company B with the following metrics, what is the pro forma share count? Assume a 25% premium to Company B's stock price and Company A will use 60% Stock consideration. Revenue Net Income Tax Rate Shares Outstanding Share Price Company A 140 45 35.0% 120 10.00 Company B 90 25 30.0% 80 7.00 Estimated pre-tax income acquisition adjustments Assuming pro forma share count of company B is 190, what is the Accretion or Dilution for Company A? 9