139.26% is the change from 135 to 323
Calculation steps:
[( 323 - 135 ) ÷ 135] x 100 = 139.26%
Formula
Percentage change = [(323 - 135) / 135] x 100
Subtract the new number by the original number
323 - 135 = 188
188 ÷ 135 = 1.3925925925925926
1.3925925925925926 x 100 = 139.26%