28.7% is the change from 108 to 139
Calculation steps:
[( 139 - 108 ) ÷ 108] x 100 = 28.7%
Formula
Percentage change = [(139 - 108) / 108] x 100
Subtract the new number by the original number
139 - 108 = 31
31 ÷ 108 = 0.28703703703703703
0.28703703703703703 x 100 = 28.7%