Sir i have a doubt regarding calculation by antidilutive securities in the question they have given pref dividends sir so why we are not subtracting the pref dividends for dilutive eps rather we are s

Sir i have a doubt regarding calculation by antidilutive securities in the question they have given pref dividends sir so why we are not subtracting the pref dividends for dilutive eps rather we are subracting for basic eps?

Question from :- FSA LM 2 Example 15

Less...