27.52% is the change from 109 to 139
Calculation steps:
[( 139 - 109 ) ÷ 109] x 100 = 27.52%
Formula
Percentage change = [(139 - 109) / 109] x 100
Subtract the new number by the original number
139 - 109 = 30
30 ÷ 109 = 0.27522935779816515
0.27522935779816515 x 100 = 27.52%