Agree you can't include Performance shares at all because they are based on further contracts and making certain Net Profit After Tax income which would mean the share price would be much higher and the Market Cap with it, but more so those shares don't come in to play until those targets are hit.
Same goes for the options, they are a year out, most will wait until next year closer to the date, too far to include them as again the share price will be much higher by then as well.
If the options were at most 6 months away then can maybe include them but not a year out.
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