Capital of a company on April 1, 2010 comprised 2,50,00,000 equity shares of face value ₹10 each, and 12% preference shares of total value ₹10,00,00,000. On this date, the net balance of reserve and surplus was ₹19,00,00,000. During the year, the company had EAT of ₹45,00,00,000 out of which after distributing equity and preference dividend, the company retained ₹22,00,00,000. Calculate the book value of equity shares on 1 April 1, 2010 and on March 31, 2011.