32.08% is the change from 106 to 140
Calculation steps:
[( 140 - 106 ) ÷ 106] x 100 = 32.08%
Formula
Percentage change = [(140 - 106) / 106] x 100
Subtract the new number by the original number
140 - 106 = 34
34 ÷ 106 = 0.32075471698113206
0.32075471698113206 x 100 = 32.08%