The following table shows summary financial performance for the Group: Notes 1. Order intake represents commitments from customers to purchase goods and/or services that will ultimately result in recognised revenue. 2. Before exceptional items, acquisition related costs, acquired intangible asset amortisation and share-based payment amounting to $4.3 million in total (2018 $19.6 million). 3. Adjusted operating profit as a percentage of revenue in the period. 4. Effective tax rate is the adjusted tax charge, before tax on adjusting items, expressed as a percentage of adjusted profit before tax. 5. Adjusted basic earnings per share is based on adjusted earnings as set out in note 11 of Notes to the full year consolidated financial statements. 6. Cash flow generated from operations, less tax and net capital expenditure, interest paid and/or received, and payment of lease liabilities/sublease income. 7. Dividends are determined in US dollars and paid in sterling at the exchange rate prevailing when the dividend is proposed. The final dividend proposed for 2019 of 3.45 cents per Ordinary Share is equivalent to 2.70 pence per Ordinary Share. Note on Alternative Performance Measures (APMs) The performance of the Group is assessed using a variety of performance measures, including APMs which are presented to provide users with additional financial information that is regularly reviewed by management. These APMs are not defined under IFRS and therefore may not be directly comparable with similarly identified measures used by other companies. The APMs adopted by the Group are defined on pages 190 and 191. The APMs which relate to adjusted income statement lines are presented and reconciled to GAAP measures using a columnar approach on the face of the income statement and can be identified by the prefix “adjusted” in the commentary. All APMs are clearly identified as such, with explanatory footnotes to the tables of financial information provided, and reconciled to reported GAAP measures in the Financial review or Notes to the consolidated financial statements. <table> <tbody> <tr><td>$ million</td><td style="text-align: right;">2019</td><td style="text-align: right;">2018</td><td>Change (%)</td></tr> <tr><td>Order intake1</td><td style="text-align: right;"> 532</td><td style="text-align: right;"> 470</td><td>13.2</td></tr> <tr><td>Revenue</td><td style="text-align: right;"> 503.6</td><td style="text-align: right;"> 476.9</td><td>5.6</td></tr> <tr><td>Gross profit</td><td style="text-align: right;"> 368.6</td><td style="text-align: right;"> 344.5</td><td>7.0</td></tr> <tr><td>Gross margin (%)</td><td style="text-align: right;"> 73.2</td><td style="text-align: right;"> 72.2</td><td>1.0</td></tr> <tr><td>Adjusted operating costs2</td><td style="text-align: right;"> 275.7</td><td style="text-align: right;"> 267.4</td><td>3.1</td></tr> <tr><td>Adjusted operating profit2</td><td style="text-align: right;"> 92.9</td><td style="text-align: right;"> 77.1</td><td>20.5</td></tr> <tr><td>Adjusted operating margin3 (%)</td><td style="text-align: right;"> 18.4</td><td style="text-align: right;"> 16.2</td><td>2.2</td></tr> <tr><td>Reported operating profit</td><td style="text-align: right;"> 88.6</td><td style="text-align: right;"> 57.5</td><td>54.1</td></tr> <tr><td>Effective tax rate4 (%)</td><td style="text-align: right;"> 13</td><td style="text-align: right;"> 15.4</td><td>(2.4)</td></tr> <tr><td>Reported profit before tax</td><td style="text-align: right;"> 89.6</td><td style="text-align: right;"> 61.2</td><td>46.4</td></tr> <tr><td>Adjusted basic earnings per share5 (cents)</td><td style="text-align: right;"> 13.4</td><td style="text-align: right;"> 10.86</td><td>23.4</td></tr> <tr><td>Basic earnings per share (cents)</td><td style="text-align: right;"> 12.79</td><td style="text-align: right;"> 9.14</td><td>39.9</td></tr> <tr><td>Free cash flow6</td><td style="text-align: right;"> 100.1</td><td style="text-align: right;"> 50.9</td><td>96.7</td></tr> <tr><td>Closing cash</td><td style="text-align: right;"> 183.2</td><td style="text-align: right;"> 121.6</td><td>50.7</td></tr> <tr><td>Final dividend per share7 (cents)</td><td style="text-align: right;"> 3.45</td><td style="text-align: right;"> 2.73</td><td>26.4</td></tr> </tbody> </table>

Question: In which year would the gross margin (%) be higher if the amount in 2018 was 74.2% instead?
Answer: 2018

Question: What would the change in closing cash be if the amount in 2019 was $180.0 million instead?
Answer: 58.4

Question: For adjusted operating costs, what would the percentage change in the amount of before exceptional items, acquisition related costs, acquired intangible asset amortisation and share-based payment be if the amount in 2019 was $5.0 million instead?
Answer: -74.49