Winsor Inc. recently purchased Holiday Corp., a large midwestern home painting corporation. One of the terms of the merger was that if Holidays income for 2014 was $110,000 or more, 10,000 additional shares would be issued to Holidays stockholders in 2015. Holidays income for 2013 was $120,000.

Assume the same facts, except that the 10,000 shares are contingent on Holidays achieving a net income of $130,000 in 2014. Would the contingent shares have to be considered in Winsors earnings per share computations for 2013?