$0.233 \mathrm{gm}$ ${\mathrm{BaSO}}_4$ has $1$ millimole ${\mathrm{BaSO}}_4$ and hence has lmillimole $\mathrm{S}$

$\therefore$ organic compound $\left(\mathrm{X}\right)$ also has $1$ millimole $\mathrm{S}$

$\%$ of $\mathrm{S}$ in $0.102 \mathrm{gm}$ of organic compound $\left(\mathrm{X}\right)$

$=\frac{0.032}{0.102}\times 100=31.37\%$

$102 \mathrm{gm}$ of this organic compound has $32 \mathrm{gm}$ $\mathrm{S}$

This has same $\%$ of $\mathrm{S}$