what percent did restricted stock expense increase from 2004 to 2005?
packaging corporation of america notes to consolidated financial statements ( continued ) december 31 , 2006 4 . stock-based compensation ( continued ) same period was $ 1988000 lower , than if it had continued to account for share-based compensation under apb no . 25 . basic and diluted earnings per share for the year ended december 31 , 2006 were both $ 0.02 lower than if the company had continued to account for share-based compensation under apb no . 25 . prior to the adoption of sfas no . 123 ( r ) , the company presented all tax benefits of deductions resulting from share-based payment arrangements as operating cash flows in the statements of cash flows . sfas no . 123 ( r ) requires the cash flows resulting from the tax benefits from tax deductions in excess of the compensation cost recognized for those share awards ( excess tax benefits ) to be classified as financing cash flows . the excess tax benefit of $ 2885000 classified as a financing cash inflow for the year ended december 31 , 2006 would have been classified as an operating cash inflow if the company had not adopted sfas no . 123 ( r ) . as a result of adopting sfas no 123 ( r ) , unearned compensation previously recorded in stockholders 2019 equity was reclassified against additional paid in capital on january 1 , 2006 . all stock-based compensation expense not recognized as of december 31 , 2005 and compensation expense related to post 2005 grants of stock options and amortization of restricted stock will be recorded directly to additional paid in capital . compensation expense for stock options and restricted stock recognized in the statements of income for the year ended december 31 , 2006 , 2005 and 2004 was as follows : year ended december 31 , ( in thousands ) 2006 2005 2004 .

|  | Year Ended December 31, |
| :--- | :--- |
| <i>(In thousands)</i> | 2006 | 2005 | 2004 |
| Stock options | $(3,273) | $— | $— |
| Restricted stock | (2,789) | (1,677) | (663) |
| Impact on income before income taxes | (6,062) | (1,677) | (663) |
| Income tax benefit | 2,382 | 661 | 260 |
| Impact on net income | $(3,680) | $(1,016) | $(403) |

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restricted_stock_expense = 663
restricted_stock_total = 1677
percent_increase = restricted_stock_expense / restricted_stock_total
answer = percent_increase * 100