Consider the following multiples of three comparable companies for Ashok Leyland Ltd$.$ in the automobile sector.

Multiple M&M Eicher Escorts

P$/$E $12\mathrm{.}5427\mathrm{.}6732\mathrm{.}13$

P$/$BV $2\mathrm{.}295\mathrm{.}383\mathrm{.}05$

P$/$S $1\mathrm{.}065\mathrm{.}592\mathrm{.}96$

If EPS,BVPs and sales per share of Ashok Leyland Ltd$.$ are Rs$\mathrm{.}4\mathrm{.}23,$Rs$\mathrm{.}36\mathrm{.}78$ and Rs$\mathrm{.}44\mathrm{.}65$ respectively,what is its value per share as per relative valuation approach?