2018 a0form 10-k18 item 7 . management 2019s discussion and analysis of financial condition and results of operations . this management 2019s discussion and analysis of financial condition and results of operations should be read in conjunction with our discussion of cautionary statements and significant risks to the company 2019s business under item 1a . risk factors of the 2018 form a010-k . overview our sales and revenues for 2018 were $ 54.722 billion , a 20 a0percent increase from 2017 sales and revenues of $ 45.462 a0billion . the increase was primarily due to higher sales volume , mostly due to improved demand across all regions and across the three primary segments . profit per share for 2018 was $ 10.26 , compared to profit per share of $ 1.26 in 2017 . profit was $ 6.147 billion in 2018 , compared with $ 754 million in 2017 . the increase was primarily due to lower tax expense , higher sales volume , decreased restructuring costs and improved price realization . the increase was partially offset by higher manufacturing costs and selling , general and administrative ( sg&a ) and research and development ( r&d ) expenses and lower profit from the financial products segment . fourth-quarter 2018 sales and revenues were $ 14.342 billion , up $ 1.446 billion , or 11 percent , from $ 12.896 billion in the fourth quarter of 2017 . fourth-quarter 2018 profit was $ 1.78 per share , compared with a loss of $ 2.18 per share in the fourth quarter of 2017 . fourth-quarter 2018 profit was $ 1.048 billion , compared with a loss of $ 1.299 billion in 2017 . highlights for 2018 include : zz sales and revenues in 2018 were $ 54.722 billion , up 20 a0percent from 2017 . sales improved in all regions and across the three primary segments . zz operating profit as a percent of sales and revenues was 15.2 a0percent in 2018 , compared with 9.8 percent in 2017 . adjusted operating profit margin was 15.9 percent in 2018 , compared with 12.5 percent in 2017 . zz profit was $ 10.26 per share for 2018 , and excluding the items in the table below , adjusted profit per share was $ 11.22 . for 2017 profit was $ 1.26 per share , and excluding the items in the table below , adjusted profit per share was $ 6.88 . zz in order for our results to be more meaningful to our readers , we have separately quantified the impact of several significant items: .

( millions of dollars ) | full year 2018 profit before taxes | full year 2018 profitper share | full year 2018 profit before taxes | profitper share
----------|----------|----------|----------|----------
profit | $ 7822 | $ 10.26 | $ 4082 | $ 1.26
restructuring costs | 386 | 0.50 | 1256 | 1.68
mark-to-market losses | 495 | 0.64 | 301 | 0.26
deferred tax valuation allowance adjustments | 2014 | -0.01 ( 0.01 ) | 2014 | -0.18 ( 0.18 )
u.s . tax reform impact | 2014 | -0.17 ( 0.17 ) | 2014 | 3.95
gain on sale of equity investment | 2014 | 2014 | -85 ( 85 ) | -0.09 ( 0.09 )
adjusted profit | $ 8703 | $ 11.22 | $ 5554 | $ 6.88

zz machinery , energy & transportation ( me&t ) operating cash flow for 2018 was about $ 6.3 billion , more than sufficient to cover capital expenditures and dividends . me&t operating cash flow for 2017 was about $ 5.5 billion . restructuring costs in recent years , we have incurred substantial restructuring costs to achieve a flexible and competitive cost structure . during 2018 , we incurred $ 386 million of restructuring costs related to restructuring actions across the company . during 2017 , we incurred $ 1.256 billion of restructuring costs with about half related to the closure of the facility in gosselies , belgium , and the remainder related to other restructuring actions across the company . although we expect restructuring to continue as part of ongoing business activities , restructuring costs should be lower in 2019 than 2018 . notes : zz glossary of terms included on pages 33-34 ; first occurrence of terms shown in bold italics . zz information on non-gaap financial measures is included on pages 42-43. .

Question: what is the net change in sales and revenues from 2017 to 2018 , in billions?
Program: subtract(54.722, 45.462)
Answer: 9.26