31.43% is the change from 105 to 138
Calculation steps:
[( 138 - 105 ) ÷ 105] x 100 = 31.43%
Formula
Percentage change = [(138 - 105) / 105] x 100
Subtract the new number by the original number
138 - 105 = 33
33 ÷ 105 = 0.3142857142857143
0.3142857142857143 x 100 = 31.43%