Accretion / Dilution With Third Party Financing

Had a question I was having some trouble wrapping my head around.

The scenario is as follows: - M&A with Stock/Debt/Cash -- In addition to the above 3 sources, specifically, in addition to the Buyer offering their stock to the Seller as part of the consideration, the Buyer is conducting a Secondary Offering of ~ $75mm to partially fund the Cash portion of the consideration

Some numbers: - As per the exchange ratio, the Buyer is offering the Seller ~ 6mm shares - Moreover, the Secondary offering is expected to sell ~ 2mm shares

When calculating Pro Forma Fully Diluted Shares Outstanding (FDSO), I understand that I will incorporate both the 6mm and 2mm figures

My question is, when specifically calculating the Buyer's Standalone FDSO, will I only incorporate the 6mm? As in, the Buyer's Standalone FDSO, which I will use to compute the new EPS and determine if there is EPS accretion or dillution, will I add 6mm, 2mm or 8mm? --> My gut says to only add both 6mm + 2mm but a colleague said to only add 6mm

Appreciate any thoughts/explinations?

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