Below is an context that describes a sql query, paired with an question that provides further information. Write an answer that appropriately completes the request.  # noqa: E501
### Context:
CREATE TABLE table_18304259_1 (earnings_per_share__p_ VARCHAR, net_profit__£m_ VARCHAR)
### Question:
Name the eps for net profit being 39.2
### Answer:
SELECT earnings_per_share__p_ FROM table_18304259_1 WHERE net_profit__£m_ = "39.2"