Below is the list of tables from the database along with their columns and datatype. Need to generate an accurate SQL query for the question.
Only use the columns present in the respective table. Only use the columns which are required to generate the SQL query. Only use table joins if required and not otherwise.

### Tables ###
TABLE: CREATE TABLE table_18304259_1 (earnings_per_share__p_ VARCHAR, net_profit__£m_ VARCHAR)

### Question ###
Name the eps for net profit being 39.2

### Accurate SQL ###

SELECT earnings_per_share__p_ FROM table_18304259_1 WHERE net_profit__£m_ = "39.2"