132.04% is the change from 103 to 239
Calculation steps:
[( 239 - 103 ) ÷ 103] x 100 = 132.04%
Formula
Percentage change = [(239 - 103) / 103] x 100
Subtract the new number by the original number
239 - 103 = 136
136 ÷ 103 = 1.3203883495145632
1.3203883495145632 x 100 = 132.04%