If the face value of share is Rs. 10, earning per share is Rs. 4 and dividend per share is Rs. 2, then dividend payout ratio will be

Answer: Option D

The dividend payout ratio shows what percentage of a company's earnings are paid out to shareholders as dividends.

We can calculate it using the following formula:

Dividend Payout Ratio = (Dividend per Share / Earnings per Share) * 100

In this case:
* Dividend per share = Rs. 2
* Earnings per share = Rs. 4

So, the calculation is:
(Rs. 2 / Rs. 4) * 100 = 0.5 * 100 = 50%

Therefore, the dividend payout ratio is 50%. This means the company is paying out half of its earnings as dividends.