entity transfers of inventory , the income tax effects will continue to be deferred until the inventory has been sold to a third party .
cadence adopted the new standard on the first day of fiscal 2018 using the modified retrospective transition approach and recorded a cumulative-effect adjustment to decrease retained earnings in the amount of $ 8.3 million .
the cumulative-effect adjustment includes the write-off of income tax consequences deferred from prior intra-entity transfers involving assets other than inventory and new deferred tax assets for amounts not recognized under u.s .
gaap .
we anticipate the potential for increased volatility in future effective tax rates from the adoption of this guidance .
stock-based compensation in may 2017 , the fasb issued asu 2017-09 , 201ccompensation 2014stock compensation ( topic 718 ) : scope of modification accounting , 201d that provides guidance about which changes to the terms or conditions of a share-based payment award require an entity to apply modification accounting .
cadence adopted the standard on the first day of fiscal 2018 .
the adoption of this standard did not impact cadence 2019s consolidated financial statements or the related disclosures .
cumulative effect adjustments to retained earnings the following table presents the cumulative effect adjustments , net of income tax effects , to beginning retained earnings for new accounting standards adopted by cadence on the first day of fiscal 2018 : retained earnings ( in thousands ) .

Retained Earnings (In thousands)
Balance, December 30, 2017, as previously reported
$341,003
Cumulative effect adjustment from the adoption of new accounting standards:
Revenue from Contracts with Customers (Topic 606)*
91,640
Financial Instruments—Overall (Subtopic 825-10): Recognition and Measurement of Financial Assets and Financial Liabilities
2,638
Income taxes (Topic 740): Intra-entity Transfers of Assets Other Than Inventory
(8,349)
Balance, December 30, 2017, as adjusted
426,932
Net Income
345,777
Balance, December 29, 2018
$772,709

* the cumulative effect adjustment from the adoption of revenue from contracts with customers ( topic 606 ) is presented net of the related income tax effect of $ 17.5 million .
new accounting standards not yet adopted leases in february 2016 , the fasb issued asu 2016-02 , 201cleases ( topic 842 ) , 201d requiring , among other things , the recognition of lease liabilities and corresponding right-of-use assets on the balance sheet by lessees for all leases with a term longer than 12 months .
the new standard is effective for cadence in the first quarter of fiscal 2019 .
a modified retrospective approach is required , applying the new standard to leases existing as of the date of initial application .
an entity may choose to apply the standard as of either its effective date or the beginning of the earliest comparative period presented in the financial statements .
cadence adopted the new standard on december 30 , 2018 , the first day of fiscal 2019 , and used the effective date as the date of initial application .
consequently , financial information will not be updated and the disclosures required under the new standard will not be provided for dates and periods prior to the first quarter of fiscal 2019 .
cadence elected certain practical expedients permitted under the transition guidance within the new standard , which among other things , allowed cadence to carry forward its prior conclusions about lease identification and classification. .

Question: Analyse this data from a financial earnings document. what is the percentage net effect of the cumulative effect adjustments , net of income tax effects , to beginning retained earnings for new accounting standards adopted by cadence on the retained earnings balance as adjusted for december 30 , 2017?
Choices:
2864.3
25.1989
7160.75
-0.25199
0.25199
Correct choice index: 4