73.19% is the change from 138 to 239
Calculation steps:
[( 239 - 138 ) ÷ 138] x 100 = 73.19%
Formula
Percentage change = [(239 - 138) / 138] x 100
Subtract the new number by the original number
239 - 138 = 101
101 ÷ 138 = 0.7318840579710145
0.7318840579710145 x 100 = 73.19%