Please answer the given financial question based on the context.
Context: visa inc . notes to consolidated financial statements 2014 ( continued ) september 30 , 2008 ( in millions , except as noted ) were converted on a one-to-one basis from class eu ( series i , ii , iii ) common stock to class c ( series iii , ii , and iv ) common stock concurrent with the true-up . the results of the true-up are reflected in the table below . fractional shares resulting from the conversion of the shares of each individual stockholder have been rounded down . these fractional shares were paid in cash to stockholders as part of the initial redemption of class b common stock and class c common stock shortly following the ipo . outstanding regional classes and series of common stock issued in the reorganization converted classes and series of common stock issued in the true-up number of regional classes and series of common stock issued in the reorganization true-up conversion number of converted classes and series of common stock after the true-up class usa ( 1 ) class b ( 2 ) 426390481 0.93870 400251872 .
|outstanding regional classes and seriesof common stock issued inthe reorganization|converted classes and series of common stock issued in the true-up|number of regional classes and series of common stock issued in the reorganization|true-up conversion ratio|number of converted classes and series of common stock after the true-up|
|class usa ( 1 )|class b ( 2 )|426390481|0.93870|400251872|
|class eu ( series i )|class c ( series iii )|62213201|1.00000|62213201|
|class eu ( series ii )|class c ( series ii )|27904464|1.00000|27904464|
|class eu ( series iii )|class c ( series iv )|549587|1.00000|549587|
|class canada|class c ( series i )|22034685|0.98007|21595528|
|class ap|class c ( series i )|119100481|1.19043|141780635|
|class lac|class c ( series i )|80137915|1.07110|85835549|
|class cemea|class c ( series i )|36749698|0.95101|34949123|
( 1 ) the amount of the class usa common stock outstanding prior to the true-up is net of 131592008 shares held by wholly-owned subsidiaries of the company . ( 2 ) the amount of the class b common stock outstanding subsequent to the true-up is net of 123525418 shares held by wholly-owned subsidiaries of the company . also , the company issued 51844393 additional shares of class c ( series ii ) common stock at a price of $ 44 per share in exchange for a subscription receivable from visa europe . this issuance and subscription receivable were recorded as offsetting entries in temporary equity on the company 2019s consolidated balance sheet at september 30 , 2008 . initial public offering in march 2008 , the company completed its ipo with the issuance of 446600000 shares of class a common stock at a net offering price of $ 42.77 ( the ipo price of $ 44.00 per share of class a common stock , less underwriting discounts and commissions of $ 1.23 per share ) . the company received net proceeds of $ 19.1 billion as a result of the ipo. .
Question: what is the difference in the number of class usa stock of pre and after true-up?
Answer:
26138609.0