21.74% is the change from 138 to 168
Calculation steps:
[( 168 - 138 ) ÷ 138] x 100 = 21.74%
Formula
Percentage change = [(168 - 138) / 138] x 100
Subtract the new number by the original number
168 - 138 = 30
30 ÷ 138 = 0.21739130434782608
0.21739130434782608 x 100 = 21.74%