You have been asked to estimate the value per share after a buyback. The company is named N$$storp Mechanical AB$,$ it has $100$ million shares which are trading at SEK $26\mathrm{.}4/$share$.$ The company doesn$$t have any debt and a cost of equity of $10\%.$ You believe that if the company is able to borrow SEK $300$ million and buy back shares, the cost of capital will drop to $8\%.$ If there is no growth in the savings $($from a lower cost of capital$)$ and the shares are bought back at SEK $10\mathrm{.}50/$share$.$

Answer with two decimals.