28.44% is the change from 109 to 140
Calculation steps:
[( 140 - 109 ) ÷ 109] x 100 = 28.44%
Formula
Percentage change = [(140 - 109) / 109] x 100
Subtract the new number by the original number
140 - 109 = 31
31 ÷ 109 = 0.28440366972477066
0.28440366972477066 x 100 = 28.44%