38.61% is the change from 101 to 140
Calculation steps:
[( 140 - 101 ) ÷ 101] x 100 = 38.61%
Formula
Percentage change = [(140 - 101) / 101] x 100
Subtract the new number by the original number
140 - 101 = 39
39 ÷ 101 = 0.38613861386138615
0.38613861386138615 x 100 = 38.61%