Options in an IPO

Why do we need to have an iterative calculation when calculating the per share price in an IPO. If we have say 100 options at $5 and we have a non-diluted equity value of $501 (with 100 shares) - wouldn't the following happen:

Stock Price: $5.01 Equity Value (pre-options): $501

In-the-money options: 100 ($5) Proceeds from Options: $500

New Equity Value: $1001 New Share Count: 200

Per share price: 5.005

No matter what, if strike is above current per share, aren't the options always going to convert? Why do we ever need to iterate?

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