On $1$ January $2022$ McGeady plc had $77$ million ordinary shares in issue. Profit for the ordinary shareholders was $154$ million and the average market price for one of McGeady$$s shares was $25.$ The following securities were also in issue at the $31$ December $2022$:

$$ Share options of $15$ million shares at an exercise price of $20$ per share. These are exercisable in $2025.$

$14$ million convertible bonds with an interest rate of $10\%$ convertible into $12,000$ ordinary shares for each $1,000$ bond.

$50$ million preferred $8\%$ stock, convertible into $50$ million ordinary shares.

The tax rate is $35\%.$

Required

Calculate the diluted EPS figure that would appear in the financial statements of McGeady plc for the year ended $31$ December $2022.$