overview we finance our operations and capital expenditures through a combination of internally generated cash from operations and from borrowings under our senior secured asset-based revolving credit facility . we believe that our current sources of funds will be sufficient to fund our cash operating requirements for the next year . in addition , we believe that , in spite of the uncertainty of future macroeconomic conditions , we have adequate sources of liquidity and funding available to meet our longer-term needs . however , there are a number of factors that may negatively impact our available sources of funds . the amount of cash generated from operations will be dependent upon factors such as the successful execution of our business plan and general economic conditions . long-term debt activities during the year ended december 31 , 2014 , we had significant debt refinancings . in connection with these refinancings , we recorded a loss on extinguishment of long-term debt of $ 90.7 million in our consolidated statement of operations for the year ended december 31 , 2014 . see note 7 to the accompanying audited consolidated financial statements included elsewhere in this report for additional details . share repurchase program on november 6 , 2014 , we announced that our board of directors approved a $ 500 million share repurchase program effective immediately under which we may repurchase shares of our common stock in the open market or through privately negotiated transactions , depending on share price , market conditions and other factors . the share repurchase program does not obligate us to repurchase any dollar amount or number of shares , and repurchases may be commenced or suspended from time to time without prior notice . as of the date of this filing , no shares have been repurchased under the share repurchase program . dividends a summary of 2014 dividend activity for our common stock is shown below: .

Table:
dividend amount | declaration date | record date | payment date
$ 0.0425 | february 12 2014 | february 25 2014 | march 10 2014
$ 0.0425 | may 8 2014 | may 27 2014 | june 10 2014
$ 0.0425 | july 31 2014 | august 25 2014 | september 10 2014
$ 0.0675 | november 6 2014 | november 25 2014 | december 10 2014
on february 10 , 2015 , we announced that our board of directors declared a quarterly cash dividend on our common stock of $ 0.0675 per share .
the dividend will be paid on march 10 , 2015 to all stockholders of record as of the close of business on february 25 , 2015 .
the payment of any future dividends will be at the discretion of our board of directors and will depend upon our results of operations , financial condition , business prospects , capital requirements , contractual restrictions , any potential indebtedness we may incur , restrictions imposed by applicable law , tax considerations and other factors that our board of directors deems relevant .
in addition , our ability to pay dividends on our common stock will be limited by restrictions on our ability to pay dividends or make distributions to our stockholders and on the ability of our subsidiaries to pay dividends or make distributions to us , in each case , under the terms of our current and any future agreements governing our indebtedness .
table of contents .

Question: what percentage of the first quarter dividend is the fourth quarter dividend?
Answer: 158%
Calculation: divide(0.0675, 0.0425)