21.01% is the change from 138 to 167
Calculation steps:
[( 167 - 138 ) ÷ 138] x 100 = 21.01%
Formula
Percentage change = [(167 - 138) / 138] x 100
Subtract the new number by the original number
167 - 138 = 29
29 ÷ 138 = 0.21014492753623187
0.21014492753623187 x 100 = 21.01%