The correct answer is D. 4.00%.
Dividend yield is a measure of the return on an investment in a company’s stock. It is calculated by dividing the annual dividend per share by the current market price per share. In this case, the dividend per share is Rs 10 and the current market price per share is Rs 40. Therefore, the dividend yield is 4.00%.
Option A is incorrect because it is the dividend per share, not the dividend yield.
Option B is incorrect because it is the dividend yield multiplied by 100, which is the percentage of the current market price per share that is paid out in dividends.
Option C is incorrect because it is the dividend yield divided by 100, which is the dividend per share expressed in rupees.