117.39% is the change from 138 to 300
Calculation steps:
[( 300 - 138 ) ÷ 138] x 100 = 117.39%
Formula
Percentage change = [(300 - 138) / 138] x 100
Subtract the new number by the original number
300 - 138 = 162
162 ÷ 138 = 1.173913043478261
1.173913043478261 x 100 = 117.39%