RE:Q3 Eps is a useless measure for Sangoma.
Im probably beating a dead horse on this but one should really be following free cash flow.
To address your question, the business/acquisition cost is not a recurring expense and could boost eps forward looking numbers. However, the company received a boost to net income from the change in value of consideration payable. The difference between the two values is about $334k and that would imply a loss before taxes closer to -610k or -2 cents/share