127.54% is the change from 138 to 314
Calculation steps:
[( 314 - 138 ) ÷ 138] x 100 = 127.54%
Formula
Percentage change = [(314 - 138) / 138] x 100
Subtract the new number by the original number
314 - 138 = 176
176 ÷ 138 = 1.2753623188405796
1.2753623188405796 x 100 = 127.54%