From the following information of Krishna Ltd$.$ Calculate Earnings per share $($EPS$).$Particulars Rs $($Crores$)$

Profit before VRS but after depreciation $150\mathrm{.}00$

Depreciation $20\mathrm{.}00$

VRS Payments $64\mathrm{.}20$

Provision for taxation $20\mathrm{.}00$

Fringe benefit Tax $10\mathrm{.}00$

Paid up share capital $($shares of Rs$,20186\mathrm{.}00$

fully paid$)$