Workflow Corporation had basic shares outstanding of 176,401,000 in 20X1
and reported positive net income. The company had no other potentially
dilutive securities outstanding besides RSUs and employee stock options.
Assuming that Workflow’s average share price was JPY 4,200 during 20X1
and the company reported unrecognized share-based compensation expense of JPY 21,467 million related to options and 13,202 million related
to RSUs as of 31 December 20X1, calculate diluted shares outstanding and
anti-dilutive securities.
How to calculate the above sum?