36.27% is the change from 102 to 139
Calculation steps:
[( 139 - 102 ) ÷ 102] x 100 = 36.27%
Formula
Percentage change = [(139 - 102) / 102] x 100
Subtract the new number by the original number
139 - 102 = 37
37 ÷ 102 = 0.3627450980392157
0.3627450980392157 x 100 = 36.27%