The $2021$ annual report of Best Buy Company, Incorporated, reported profitable operations. However, the company has not always been profitable. The company suffered a net loss for the $12$ months ended March $3,2012$:

Basic $($loss$)$ earnings per share:

Continuing operations $ $(2\mathrm{.}89)$

Discontinued operations $(0\mathrm{.}47)$

Basic $($loss$)$ earnings per share $ $(3\mathrm{.}36)$

Diluted $($loss$)$ earnings per share:

Continuing operations $ $(2\mathrm{.}89)$

Discontinued operations $(0\mathrm{.}47)$

Diluted $($loss$)$ earnings per share $ $(3\mathrm{.}36)$

Dividends declared per Best Buy Company, Incorporated, common share $ $0\mathrm{.}62$

Weighted average common shares outstanding $($in millions$)$

Basic $366\mathrm{.}3$

Diluted $366\mathrm{.}3$

Note: The calculation of diluted $($loss$)$ per share for the $12$ months ended March $3,2012,$ does not include potential dilutive shares of common stock because their inclusion would be antidilutive.

Required:

The note indicates that $$The calculation of diluted $($loss$)$ per share for the $12$ months ended March $3,2012,$ does not include potential dilutive shares of common stock because their inclusion would be antidilutive.$$ Why would they be antidilutive?

Best Buy does not include potentially dilutive shares when calculating EPS for the $12$ months ended March $3,2012.$ Assume Best Buy had $40$ million common equivalent shares and included them in the calculation, what would have been the amount of diluted loss per share?