Cormier SA has two series of options on its own shares, each option entitling its holder to one ordinary share. Series A: 200,000 units options at an exercise price of 15 (in euros). Series B: 100,000 units options at an exercise price of 25. The average market price for the year is 20. Each series is considered separately. Calculate the total number of incremental shares to be included for diluted earnings.
- Series A options
- 200,000
- Series A exercise price
- 15
- Series B options
- 100,000
- Series B exercise price
- 25
- Average market price for the period
- 20