18.12% is the change from 138 to 163
Calculation steps:
[( 163 - 138 ) ÷ 138] x 100 = 18.12%
Formula
Percentage change = [(163 - 138) / 138] x 100
Subtract the new number by the original number
163 - 138 = 25
25 ÷ 138 = 0.18115942028985507
0.18115942028985507 x 100 = 18.12%