32.38% is the change from 105 to 139
Calculation steps:
[( 139 - 105 ) ÷ 105] x 100 = 32.38%
Formula
Percentage change = [(139 - 105) / 105] x 100
Subtract the new number by the original number
139 - 105 = 34
34 ÷ 105 = 0.3238095238095238
0.3238095238095238 x 100 = 32.38%