I don't understand your point about EPS being incorrect, but nor have I looked at the annual report.
However, on the face of it, you appear to be saying that the price at which shares are issued impacts the EPS calculation.
This is blatantly incorrect.
My recollection is that EPS is calculated based on average shares on issue over the course of the year. The price at which any shares are issued does not come into the equation.
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