IAS 33 and basic EPS question question, ordinary, understand

prav_Cfa7

I read IAS 33 about EPS but i dont understand the example and need to be helped by you.
Example 3 in IAS 33 about Bonus Issue:
Profit attributable to ordinary equity holders of the parent entity 20X0 is 180
Profit attributable to ordinary equity holders of the parent entity 20X1 is 600
Ordinary shares outstanding until 30 September 20X1 is 200
Bonus issue 1 October 20X1 two ordinary shares for each ordinary share outstanding at 30 September 20X1 is equal to 200*2 = 400
Question: Calculate basic EPS year 20X0 and 20X1
Answer in IAS 33:
Basic EPS 20X0 = 180/(200+400)
Basic EPS 20X1 = 600/(200+400)
But if i assume at 31 December 20X0 the number of ordinary outstanding share is 150. What is the basic EPS for the year 20X0?
Is basic EPS year 20X0 equal to 180/(150+400) or 180/(200+400)?
IAS 33 doesnt mention this case, so i don’t know how to understand.
Thanks for your help!