108.7% is the change from 138 to 288
Calculation steps:
[( 288 - 138 ) ÷ 138] x 100 = 108.7%
Formula
Percentage change = [(288 - 138) / 138] x 100
Subtract the new number by the original number
288 - 138 = 150
150 ÷ 138 = 1.0869565217391304
1.0869565217391304 x 100 = 108.7%