You haven't mentioned the fact that if the share option scheme had a share price condition attached to it, then before calculating diluted EPS, we must check whether the condition has been satisfied at the year-end - because if the share price condition hasn't been met at the year-end (i.e. the share price hasn't risen by 30% or whatever the condition is), then the share options have no diluting effect and no impact on diluted EPS.
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You haven't mentioned the fact that if the share option scheme had a share price condition attached to it, then before calculating diluted EPS, we must check whether the condition has been satisfied at the year-end - because if the share price condition hasn't been met at the year-end (i.e. the share price hasn't risen by 30% or whatever the condition is), then the share options have no diluting effect and no impact on diluted EPS.