23.19% is the change from 138 to 170
Calculation steps:
[( 170 - 138 ) ÷ 138] x 100 = 23.19%
Formula
Percentage change = [(170 - 138) / 138] x 100
Subtract the new number by the original number
170 - 138 = 32
32 ÷ 138 = 0.2318840579710145
0.2318840579710145 x 100 = 23.19%