Calculate the earning per share if the Profit available for Equity Shareholders is ₹138000 and the Number of Equity Shares are 40000.

₹2.45 ₹3.45 ₹4.45 ₹5.55

₹3.45

EPS = Profit available for Equity Shareholders/ Number of Equity Shares        = 1,38,000/ 40,000         = ₹3.45