Capital gain on esop

Capital Gain On Esop

I have purchased the  option of 100 shares from my company ( Public Limited)  through ESOP at the rate of 200 per share . At the time FMV or Market price of shares is 600.  The company show as perquiste that rate difference of 400 per share and deduct the tax.  After one week I sold  Entire 100 share in the market at the rate of 610 per share. For capital Gain,  What is my cost of acquisation.