What is the total net profit when earnings per share is 27.4, and profit/loss befor tax was smaller than 194.6 million?
CREATE TABLE "bunzl_plc_financial_results" (
  "year_ended" text,
  "revenue_million" real,
  "profit_loss_before_tax_m" real,
  "net_profit_m" real,
  "earnings_per_share_p" real
);
SELECT SUM("net_profit_m") FROM "bunzl_plc_financial_results" WHERE "earnings_per_share_p"=27.4 AND "profit_loss_before_tax_m"<194.6;