2.94% is the change from 136 to 140
Calculation steps:
[( 140 - 136 ) ÷ 136] x 100 = 2.94%
Formula
Percentage change = [(140 - 136) / 136] x 100
Subtract the new number by the original number
140 - 136 = 4
4 ÷ 136 = 0.029411764705882353
0.029411764705882353 x 100 = 2.94%