CREATE TABLE table_name_75 (net_profit__ INTEGER, earnings_per_share__p_ VARCHAR(255), profit__loss__before_tax__£m_ VARCHAR(255))
What is the total net profit when earnings per share is 27.4, and profit/loss befor tax was smaller than 194.6 million?
    
SQL: SELECT SUM(net_profit__) AS £m_ FROM table_name_75 WHERE earnings_per_share__p_ = 27.4 AND profit__loss__before_tax__£m_ < 194.6