106.87% is the change from 131 to 271
Calculation steps:
[( 271 - 131 ) ÷ 131] x 100 = 106.87%
Formula
Percentage change = [(271 - 131) / 131] x 100
Subtract the new number by the original number
271 - 131 = 140
140 ÷ 131 = 1.0687022900763359
1.0687022900763359 x 100 = 106.87%