36.96% is the change from 138 to 189
Calculation steps:
[( 189 - 138 ) ÷ 138] x 100 = 36.96%
Formula
Percentage change = [(189 - 138) / 138] x 100
Subtract the new number by the original number
189 - 138 = 51
51 ÷ 138 = 0.3695652173913043
0.3695652173913043 x 100 = 36.96%