Louieed co march/sept 2016

Sir I am confused in part b of this question and solved it like:

INITIAL OFFER : new shares: 60 x 12.1
tidded’s shares : 90 x 22.6 total =2760 therefore MPS = 18.4 and so on went to calculate the eps..

but I read ur answer in previously asked question that we are assuming that share holders of tidded will end up with 5 shares in louieed instead of 3 in tidded and not new 5 for existing 3..sir can u tell me how do we assume this from the question? I mean what wordings are used that we are assuming this?

thanks