31.16% is the change from 138 to 181
Calculation steps:
[( 181 - 138 ) ÷ 138] x 100 = 31.16%
Formula
Percentage change = [(181 - 138) / 138] x 100
Subtract the new number by the original number
181 - 138 = 43
43 ÷ 138 = 0.3115942028985507
0.3115942028985507 x 100 = 31.16%