32.11% is the change from 109 to 144
Calculation steps:
[( 144 - 109 ) ÷ 109] x 100 = 32.11%
Formula
Percentage change = [(144 - 109) / 109] x 100
Subtract the new number by the original number
144 - 109 = 35
35 ÷ 109 = 0.3211009174311927
0.3211009174311927 x 100 = 32.11%