23.91% is the change from 138 to 171
Calculation steps:
[( 171 - 138 ) ÷ 138] x 100 = 23.91%
Formula
Percentage change = [(171 - 138) / 138] x 100
Subtract the new number by the original number
171 - 138 = 33
33 ÷ 138 = 0.2391304347826087
0.2391304347826087 x 100 = 23.91%