Please answer the given financial question based on the context.
Context: .
|( $ in millions except per share amounts )|year ended december 31 2014 1st qtr|year ended december 31 2014 2nd qtr|year ended december 31 2014 3rd qtr|year ended december 31 2014 4th qtr ( 3 )|
|sales and service revenues|$ 1594|$ 1719|$ 1717|$ 1927|
|operating income ( loss )|159|181|171|144|
|earnings ( loss ) before income taxes|132|152|144|79|
|net earnings ( loss )|90|100|96|52|
|dividends declared per share|$ 0.20|$ 0.20|$ 0.20|$ 0.40|
|basic earnings ( loss ) per share|$ 1.83|$ 2.05|$ 1.97|$ 1.07|
|diluted earnings ( loss ) per share|$ 1.81|$ 2.04|$ 1.96|$ 1.05|
( 3 ) in the fourth quarter of 2014 , the company recorded a $ 47 million goodwill impairment charge . item 9 . changes in and disagreements with accountants on accounting and financial disclosure item 9a . controls and procedures disclosure controls and procedures the company's management , with the participation of the company's chief executive officer and chief financial officer , has evaluated the effectiveness of the company's disclosure controls and procedures ( as defined in rules 13a-15 ( e ) and 15d-15 ( e ) under the securities exchange act of 1934 , as amended ( the "exchange act" ) ) as of december 31 , 2015 . based on that evaluation , the company's chief executive officer and chief financial officer concluded that , as of december 31 , 2015 , the company's disclosure controls and procedures were effective to ensure that information required to be disclosed in reports the company files or submits under the exchange act is ( i ) recorded , processed , summarized and reported within the time periods specified in sec rules and forms , and ( ii ) accumulated and communicated to management to allow their timely decisions regarding required disclosure . changes in internal control over financial reporting during the three months ended december 31 , 2015 , no change occurred in the company's internal control over financial reporting that materially affected , or is reasonably likely to materially affect , the company's internal control over financial reporting. .
Question: what is the net income margin in the q1 of 2014?


Answer: The answer is:0.05646