22.81% is the change from 114 to 140
Calculation steps:
[( 140 - 114 ) ÷ 114] x 100 = 22.81%
Formula
Percentage change = [(140 - 114) / 114] x 100
Subtract the new number by the original number
140 - 114 = 26
26 ÷ 114 = 0.22807017543859648
0.22807017543859648 x 100 = 22.81%