The revenue and expenditure of four different companies P. Q, R and S in 2015 are shown in the figure. If the revenue of company Q in 2015 was 20% more than that in 2014 and company Q had earned a profit of 10% on expenditure in 2014, then its expenditure (in million rupees) in 2014 was ________.

The correct option is 34.1.

From the provided bar chart titled "Revenue and Expenditure (in million rupees) of four companies P, Q, R and S in 2015", we can find the financial data for Company Q in the year 2015:
- Revenue of Company Q in 2015 = 45 million rupees
- Expenditure of Company Q in 2015 = 35 million rupees

Step 1: Calculate the Revenue of Company Q in 2014

It is given that the revenue of Company Q in 2015 was 20% more than its revenue in 2014.

Let ${\text{Revenue}}_{2014}$ be the revenue of Company Q in 2014.

${\text{Revenue}}_{2015}={\text{Revenue}}_{2014}\times \left(1+\frac{20}{100}\right)$

$45=1.2\times {\text{Revenue}}_{2014}$

${\text{Revenue}}_{2014}=\frac{45}{1.2}=37.5\text{ million rupees}$

Step 2: Calculate the Expenditure of Company Q in 2014

We are told that Company Q earned a profit of 10% on expenditure in 2014.

Let ${\text{Expenditure}}_{2014}$ be the expenditure of Company Q in 2014.

${\text{Revenue}}_{2014}={\text{Expenditure}}_{2014}\times \left(1+\frac{10}{100}\right)$

$37.5=1.1\times {\text{Expenditure}}_{2014}$

${\text{Expenditure}}_{2014}=\frac{37.5}{1.1}\approx 34.09\text{ million rupees}$

Rounding off to one decimal place, we get 34.1 million rupees.