39% is the change from 100 to 139
Calculation steps:
[( 139 - 100 ) ÷ 100] x 100 = 39%
Formula
Percentage change = [(139 - 100) / 100] x 100
Subtract the new number by the original number
139 - 100 = 39
39 ÷ 100 = 0.39
0.39 x 100 = 39%
Example