LIQUIDITY AND CAPITAL RESOURCES We maintained a strong financial position throughout fiscal year 2019.
As of 30 September 2019, our consolidated balance sheet included cash and cash items of $2,248.7.
We continue to have consistent access to commercial paper markets, and cash flows from operating and financing activities are expected to meet liquidity needs for the foreseeable future.
As of 30 September 2019, we had $971.5 of foreign cash and cash items compared to a total amount of cash and cash items of $2,248.7.
As a result of the Tax Act, we do not expect that a significant portion of our foreign subsidiaries' and affiliates' earnings will be subject to U. S.  income tax upon subsequent repatriation to the United States.
The repatriation of these earnings may be subject to foreign withholding and other taxes depending on the country in which the subsidiaries and affiliates reside.
However, because we have significant current investment plans outside the U. S. , it is our intent to permanently reinvest the majority of our foreign cash and cash items that would be subject to additional taxes outside the U. S.  Refer to Note 23, Income Taxes, for additional information.
The table below summarizes our cash flows from operating activities, investing activities, and financing activities from continuing operations as reflected on the consolidated statements of cash flows:
## Table 0 ##
Operating Activities For the fiscal year ended 30 September 2019, cash provided by operating activities was $2,969.9.
Income from continuing operations of $1,760.0 was adjusted for items including depreciation and amortization, deferred income taxes, impacts from the Tax Act, a charge for the facility closure of one of our customers, undistributed earnings of unconsolidated affiliates, gain on sale of assets and investments, share-based compensation, noncurrent capital lease receivables, and certain other adjustments.
The caption "Gain on sale of assets and investments" includes a gain of $14.1 recognized on the disposition of our interest in High-Tech Gases (Beijing) Co. , Ltd. , a previously held equity investment in our Industrial Gases – Asia segment.
Refer to Note 7, Acquisitions, to the consolidated financial statements for additional information.
The working capital accounts were a use of cash of $25.3, primarily driven by $69.0 from trade receivables and $41.8 from payables and accrued liabilities, partially offset by $79.8 from other receivables.
The use of cash within "Payables and accrued liabilities" was primarily driven by a $48.9 decrease in accrued utilities and a $30.3 decrease in accrued interest, partially offset by a $51.6 increase in customer advances primarily related to sale of equipment activity.
The decrease in accrued utilities was primarily driven by a contract modification to a tolling arrangement in India and lower utility costs in the Industrial Gases – Americas segment.
The source of cash from other receivables of $79.8 was primarily due to the maturities of forward exchange contracts that hedged foreign currency exposures and the collection of value added taxes.
For the fiscal year ended 30 September 2018, cash provided by operating activities was $2,547.2, including income from continuing operations of $1,455.6.
Other adjustments of $131.6 include a $54.9 net impact from the remeasurement of intercompany transactions.
The related hedging instruments that eliminate the earnings impact are included as a working capital adjustment in other receivables or payables and accrued liabilities.
In addition, other adjustments were impacted by cash received from the early termination of a cross currency swap of $54.4, as well as the excess of pension expense over pension contributions of $23.5.
The working capital accounts were a use of cash of $265.4, primarily driven by payables and accrued liabilities, inventories, and trade receivables, partially offset by other receivables.
The use of cash in payables and accrued liabilities of $277.7 includes a decrease in customer advances of $145.7 primarily related to sale of equipment activity and $67.1 for maturities of forward exchange contracts that hedged foreign currency exposures.
The use of cash in inventories primarily resulted from the purchase of helium molecules.
In addition, inventories reflect the noncash impact of our change in accounting for U. S.  inventories from LIFO to FIFO.
The source of cash from other receivables of $128.3 was primarily due to the maturities of forward exchange contracts that hedged foreign currency exposures.
The selected earnings data, per share data and balance sheet data for each of the five years ended December 31, 2011, set forth below have been derived from our audited consolidated financial statements.
The following data should be read in conjunction with our consolidated financial statements and notes to consolidated financial statements in Item 8 "Financial Statements and Supplementary Data. "
## Table 1 ##
Earnings from continuing operations during 2008 include an after tax goodwill impairment charge of $227.6 million, or $2.05 per diluted share, for our Cement segment.2 Discontinued operations include the results from operations attributable to our former Chemicals business.3 As corrected for 2010, 2009 and 2008, see Note 20 "Correction of Prior Period Financial Statement" in Item 8 "Financial Statements an and Supplementary Data. "
USE OF ESTIMATES IN THE PREPARATION OF FINANCIAL STATEMENTS The preparation of these financial statements in conformity with accounting principles generally accepted in the United States of America requires us to make estimates and judgments that affect reported amounts of assets, liabilities, revenues and expenses, and the related disclosures of contingent assets and contingent liabilities at the date of the financial statements.
We evaluate these estimates and judgments on an ongoing basis and base our estimates on historical experience, current conditions and various other assumptions that are believed to be reasonable under the circumstances.
The results of these estimates form the basis for our judgments about the carrying values of assets and liabilities as well as identifying and assessing the accounting treatment with respect to commitments and contingencies.
Actual results may differ materially from these estimates.
RECLASSIFICATIONS Certain items previously reported in specific financial statement captions have been reclassified to conform with the 2011 presentation.
NOTE 2: DISCONTINUED OPERATIONS In 2005, we sold substantially all the assets of our Chemicals business to Basic Chemicals, a subsidiary of Occidental Chemical Corporation.
In addition to the initial cash proceeds, Basic Chemicals was required to make payments under two earn-out agreements subject to certain conditions.
During 2007, we received the final payment under the ECU (electrochemical unit) earn-out, bringing cumulative cash receipts to its $150,000,000 cap.
Proceeds under the second earn-out agreement are based on the performance of the hydrochlorocarbon product HCC- 240fa (commonly referred to as 5CP) from the closing of the transaction through December 31, 2012 (5CP earn-out).
The primary determinant of the value for this earn-out is the level of growth in 5CP sales volume.
At the June 7, 2005 closing date, the value assigned to the 5CP earn-out was limited to an amount that resulted in no gain on the sale of the business, as the gain was contingent in nature.
A gain on disposal of the Chemicals business is recognized to the extent cumulative cash receipts under the 5CP earn-out exceed the initial value recorded.
During 2011, we received a payment of $12,284,000 under the 5CP earn-out related to performance during the year ended December 31, 2010.
Any future payments received pursuant to the 5CP earn-out will be recorded as additional gain on disposal of discontinued operations.
During 2010 and 2009, we received payments of $8,794,000 and $11,625,000, respectively, under the 5CP earn-out related to the respective years ended December 31, 2009 and December 31, 2008.
Through December 31, 2011, we have received a total of $54,991,000 under the 5CP earn-out, a total of $21,890,000 in excess of the receivable recorded on the date of disposition.
We are liable for a cash transaction bonus payable to certain former key Chemicals employees.
This transaction bonus is payable if cash receipts realized from the two earn-out agreements described above exceed an established minimum threshold.
The bonus is payable annually based on the prior year's results.
Payments for the transaction bonus were $1,228,000 in 2011, $882,000 in 2010 and $521,000 in 2009.
We have paid a total of $2,631,000 of these transaction bonuses through December 31, 2011.
The financial results of the Chemicals business are classified as discontinued operations in the accompanying Consolidated Statements of Comprehensive Income for all periods presented.
There were no net sales or revenues from discontinued operations for the years presented.
Results from discontinued operations are as follows:
## Table 2 ##

<table><tr><td>Cash Provided by (Used for)</td><td>2019</td><td>2018</td></tr><tr><td>Operating activities</td><td>$2,969.9</td><td>$2,547.2</td></tr><tr><td>Investing activities</td><td>-2,113.4</td><td>-1,641.6</td></tr><tr><td>Financing activities</td><td>-1,370.5</td><td>-1,359.8</td></tr></table>
<table><tr><td></td><td>2011</td><td>2010</td><td>2009</td><td>2008</td><td>2007</td></tr><tr><td><i>As of and for the yearsended December 31</i><i>in millions, except per share data</i></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td>Net sales</td><td>$2,406.9</td><td>$2,405.9</td><td>$2,543.7</td><td>$3,453.1</td><td>$3,090.1</td></tr><tr><td>Gross profit</td><td>$283.9</td><td>$300.7</td><td>$446.0</td><td>$749.7</td><td>$950.9</td></tr><tr><td>Gross profit as a percentage of net sales</td><td>11.8%</td><td>12.5%</td><td>17.5%</td><td>21.7%</td><td>30.8%</td></tr><tr><td>Earnings (loss) from continuing operations<sup>1</sup></td><td>-$75.3</td><td>-$102.5</td><td>$18.6</td><td>$3.4</td><td>$463.1</td></tr><tr><td>Earnings (loss) on discontinued operations, net of tax<sup>2</sup></td><td>$4.5</td><td>$6.0</td><td>$11.7</td><td>-$2.4</td><td>-$12.2</td></tr><tr><td>Net earnings (loss)</td><td>-$70.8</td><td>-$96.5</td><td>$30.3</td><td>$0.9</td><td>$450.9</td></tr><tr><td>Basic earnings (loss) per share</td><td></td><td></td><td></td><td></td><td></td></tr><tr><td>Earnings from continuing operations</td><td>-$0.58</td><td>-$0.80</td><td>$0.16</td><td>$0.03</td><td>$4.77</td></tr><tr><td>Discontinued operations</td><td>0.03</td><td>0.05</td><td>0.09</td><td>-0.02</td><td>-0.12</td></tr><tr><td>Basic net earnings (loss) per share</td><td>-$0.55</td><td>-$0.75</td><td>$0.25</td><td>$0.01</td><td>$4.65</td></tr><tr><td>Diluted earnings (loss) per share</td><td></td><td></td><td></td><td></td><td></td></tr><tr><td>Earnings from continuing operations</td><td>-$0.58</td><td>-$0.80</td><td>$0.16</td><td>$0.03</td><td>$4.66</td></tr><tr><td>Discontinued operations</td><td>0.03</td><td>0.05</td><td>0.09</td><td>-0.02</td><td>-0.12</td></tr><tr><td>Diluted net earnings (loss) per share</td><td>-$0.55</td><td>-$0.75</td><td>$0.25</td><td>$0.01</td><td>$4.54</td></tr><tr><td>Cash and cash equivalents</td><td>$155.8</td><td>$47.5</td><td>$22.3</td><td>$10.2</td><td>$34.9</td></tr><tr><td>Total assets<sup>3</sup></td><td>$8,229.3</td><td>$8,339.5</td><td>$8,526.5</td><td>$8,909.3</td><td>$8,927.4</td></tr><tr><td>Working capital<sup>3</sup></td><td>$456.8</td><td>$191.4</td><td>-$138.8</td><td>-$793.2</td><td>-$1,380.0</td></tr><tr><td>Current maturities and short-term borrowings</td><td>$134.8</td><td>$290.7</td><td>$621.9</td><td>$1,394.2</td><td>$2,126.7</td></tr><tr><td>Long-term debt</td><td>$2,680.7</td><td>$2,427.5</td><td>$2,116.1</td><td>$2,153.6</td><td>$1,529.8</td></tr><tr><td>Equity<sup>3</sup></td><td>$3,791.6</td><td>$3,955.8</td><td>$4,028.1</td><td>$3,529.8</td><td>$3,770.8</td></tr><tr><td>Cash dividends declared per share</td><td>$0.76</td><td>$1.00</td><td>$1.48</td><td>$1.96</td><td>$1.84</td></tr></table>
<table><tr><td><i>in thousands</i></td><td>2011</td><td>2010</td><td>2009</td></tr><tr><td> Discontinued Operations</td><td></td><td></td><td></td></tr><tr><td>Pretax earnings (loss) from results</td><td>-$3,669</td><td>$2,103</td><td>$18,872</td></tr><tr><td>Gain on disposal, net of transaction bonus</td><td>11,056</td><td>7,912</td><td>584</td></tr><tr><td>Income tax (provision) benefit</td><td>-2,910</td><td>-3,962</td><td>-7,790</td></tr><tr><td>Earnings on discontinued operations, net of income taxes</td><td>$4,477</td><td>$6,053</td><td>$11,666</td></tr></table>

Question: "What is the difference between the greatest Gross profit in 2011 and 2010? (in million)
Answer: 16.8