138.53% is the change from 109 to 260
Calculation steps:
[( 260 - 109 ) ÷ 109] x 100 = 138.53%
Formula
Percentage change = [(260 - 109) / 109] x 100
Subtract the new number by the original number
260 - 109 = 151
151 ÷ 109 = 1.385321100917431
1.385321100917431 x 100 = 138.53%