M, Inc., supplies consumer products used in the United States and other markets. In its 2013 Annual Report to Shareholders, M, Inc., disclosed the following note about its EPS:
Basic earnings per share are computed using the weighted average number of common shares outstanding during the period. Diluted earnings per common share incorporate the incremental shares issuable upon the assumed exercise of stock options and upon the assumed conversion of the Company's Convertible Notes in fiscal 2013 as if conversion to common shares had occurred at the beginning of the fiscal year. Earnings have also been adjusted for interest expense on the Convertible Notes in fiscal 2013.
Explain why M mentioned the adjustment in the last sentence of the disclosure note.

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The Answer of M, Inc., supplies consumer products used in the United States and other markets. In its 2013 Annual Report to Shareholders, M, Inc., disclosed the following note about its EPS:
Basic earnings per share are computed using the weighted average number of common shares outstanding during the period. Diluted earnings per common share incorporate the incremental shares issuable upon the assumed exercise of stock options and upon the assumed conversion of the Company's Convertible Notes in fiscal 2013 as if conversion to common shares had occurred at the beginning of the fiscal year. Earnings have also been adjusted for interest expense on the Convertible Notes in fiscal 2013.
Explain why M mentioned the adjustment in the last sentence of the disclosure note.

M, Inc, Supplies Consumer Products Used in the United States and and Other