27.54% is the change from 138 to 176
Calculation steps:
[( 176 - 138 ) ÷ 138] x 100 = 27.54%
Formula
Percentage change = [(176 - 138) / 138] x 100
Subtract the new number by the original number
176 - 138 = 38
38 ÷ 138 = 0.2753623188405797
0.2753623188405797 x 100 = 27.54%