Please see attached

4.5 At 31 May 20X3 Russell pic has a market capitalisation of $13,950,000 with 5,000,000 50p ordinary shares in issue. An extract from the company's income statement at that date is as follows: EO00 Operating profit 2,256 Finance costs (600) Profit before taxation 1,656 Tax (536) Profit for the year 1,120 What was the company's P/E ratio (to one decimal place) at 31st May 20X3