CREATE TABLE table_22241 ("Year to April" FLOAT, "Revenue  ( \\u00a3million ) " TEXT, "EBIT  ( \\u00a3m ) " TEXT, "Net profit  ( \\u00a3m ) " TEXT, "Earnings per share  ( p ) " TEXT)

Name the eps for net profit being 39.2
SELECT "Earnings per share (p)" FROM table_22241 WHERE "Net profit (\u00a3m)" = '39.2'
SELECT "Earnings per share (p)" FROM "table_22241" WHERE "Net profit (\u00a3m)" = '39.2'