106.52% is the change from 138 to 285
Calculation steps:
[( 285 - 138 ) ÷ 138] x 100 = 106.52%
Formula
Percentage change = [(285 - 138) / 138] x 100
Subtract the new number by the original number
285 - 138 = 147
147 ÷ 138 = 1.065217391304348
1.065217391304348 x 100 = 106.52%