user: ### NOW ANSWER:
Question: Name the eps for net profit being 39.2
Columns: ['Year to April', 'Revenue (£million)', 'EBIT (£m)', 'Net profit (£m)', 'Earnings per share (p)']
Types: ['real', 'text', 'text', 'text', 'text']
Sample row: [2012.0, '712.0', '94.5', '66.6', '17.1']
SQL:

assistant: SELECT "Earnings per share (p)" FROM "Table" WHERE "Net profit (£m)" = '39.2';