Nente

Hi there, Please could you let me know why for nente. Part ii, the % gain, they calculated $10.26 to compare with $8.70. Would it not be 5.13*3 shares to compare with 2.9*3 shares to see the increase in value? I understand the company is now combined but to assess the gain in value of nente to do 3 shares prior and 3 shares after of nente to the acquisition? And as it’s a 2 for 3, would it not be 2 mije shares prior to merge and then 2 after? Super confused on this part. Thank you for your help