i need clarification for the answer please ,

71. Bhandara Borax Company has a current stock price of Rs.65. For the past year, the company had net profit of Rs. 7.4 million, shareholder funds of Rs. 32.45 million, and 3.6 million shares of stock outstanding. What is the book value per share? a. Rs. 8.01 b. Rs. 7.01 c. Rs. 9.01 d. Rs. 6.01