in 2005 what was the percent of the impact of retirement-eligible employees to earnings per share 2014 diluted
the following table adjusts the revised diluted earnings per share for 2005 from the preceding table to reflect the approximate impact of using the non-substantive vesting period approach for these periods . stock-based compensation .

| Pro Forma Earnings Per Share — Diluted | 2005 |
| :--- | :--- |
| Earnings per share — diluted | $3.98 |
| Impact of retirement-eligible employees | $(0.02) |
| Pro forma (adjusted to reflect non-substantive vesting period approach) | $3.96 |

pro forma ( adjusted to reflect non-substantive vesting period approach ) $ 3.96 note 16 . business segments effective in the first quarter of 2007 , 3m made certain changes to its business segments in its continuing effort to drive growth by aligning businesses around markets and customers . the most significant of these changes are summarized as follows : 2022 3m 2019s new emerging business opportunity in its track and trace initiative resulted in the merging of a number of formerly separate efforts into one concerted effort for future growth . track and trace has a growing array of applications 2013 from tracking packages to managing medical and legal records . the establishment of this new initiative within 3m 2019s safety , security and protection services segment resulted in the transfer of certain businesses to this segment from other segments , including the transfer of highjump software inc. , a 3m u.s.-based subsidiary that provides supply chain execution software and solutions ( industrial and transportation segment ) and the transfer of certain track and trace products from the electro and communications segment . 2022 3m 2019s visual systems business ( consumer and office segment ) , which offers analog overhead and electronic projectors and film , was transferred to the electro and communications segment . this transfer is intended to leverage common markets , customers , suppliers and technologies . 2022 3m 2019s industrial and transportation segment ( energy and advanced materials business ) transferred the 3m 2122 aluminum conductor composite reinforced ( accr ) electrical power cable to the electro and communications segment ( electrical markets business ) . with an aluminum-based metal matrix at its core , the accr product increases transmission capacity for existing power lines . the electrical markets business sells insulating , testing and connecting products to various markets , including the electric utility markets . 2022 certain adhesives and tapes in the industrial and transportation segment ( industrial adhesives and tapes business ) were transferred to the consumer and office segment ( primarily related to the construction and home improvement business and the stationery products business ) and to the electro and communications segment ( electronics markets materials business ) . certain maintenance-free respirator products for the consumer market in 3m 2019s safety , security and protection services segment were transferred to the consumer and office segment ( construction and home improvement business ) . 2022 3m transferred film manufacturing and supply chain operations , a resource for the manufacturing and development of films and materials , to the display and graphics business from corporate and unallocated . the financial information presented herein reflects the impact of all of the preceding changes for all periods presented . 3m 2019s businesses are organized , managed and internally grouped into segments based on differences in products , technologies and services . 3m continues to manage its operations in six operating business segments : industrial and transportation segment , health care segment , display and graphics segment , consumer and office segment , safety , security and protection services segment and electro and communications segment . 3m 2019s six business segments bring together common or related 3m technologies , enhancing the development of innovative products and services and providing for efficient sharing of business resources . these segments have worldwide responsibility for virtually all 3m product lines . 3m is not dependent on any single product or market . certain small businesses and lab-sponsored products , as well as various corporate assets and expenses , are not allocated to the business segments . transactions among reportable segments are recorded at cost . 3m is an integrated enterprise characterized by substantial intersegment cooperation , cost allocations and inventory transfers . therefore , management does not represent that these segments , if operated independently , would report the operating income and other financial information shown . the allocations resulting from the shared utilization of assets are not necessarily indicative of the underlying activity for segment assets , depreciation and amortization , and capital expenditures. .

impact_2005 = 0.02
earnings_2005 = 3.98
impact_2005_percent = impact_2005 / earnings_2005
answer = impact_2005_percent * 100