On April 1st last year, Company S had assets of 79.0 million and liabilities of 27.1 million.

In the year ended March 31st this year, Company S made a profit of 12.3 million before tax, of which 2.3 million is payable in tax and 3.3 million has been distributed as a dividend. No further dividends have been announced.

Company S has 300 million ordinary shares in issue, each with a nominal value of 10p of which 200 million are listed on the London Stock Exchange. On April 1st last year, the market price of each of these shares was 165.56p. On March 31st this year it was 140.25p.

None of Company S's assets were revalued during the year. Company S did not acquire or sell any other companies, did not issue any further shares or bonds and did not redeem any shares or bonds. There were no changes in reserves other than those stated above.

How much was the book value of the shareholders' equity in Company S at March 31st this year, in millions of ?

Give your answer to 1 decimal place in million, without commas. For example, for 33.762 million enter 33.76