89.13% is the change from 138 to 261
Calculation steps:
[( 261 - 138 ) ÷ 138] x 100 = 89.13%
Formula
Percentage change = [(261 - 138) / 138] x 100
Subtract the new number by the original number
261 - 138 = 123
123 ÷ 138 = 0.8913043478260869
0.8913043478260869 x 100 = 89.13%