44.2% is the change from 138 to 199
Calculation steps:
[( 199 - 138 ) ÷ 138] x 100 = 44.2%
Formula
Percentage change = [(199 - 138) / 138] x 100
Subtract the new number by the original number
199 - 138 = 61
61 ÷ 138 = 0.4420289855072464
0.4420289855072464 x 100 = 44.2%