132.61% is the change from 138 to 321
Calculation steps:
[( 321 - 138 ) ÷ 138] x 100 = 132.61%
Formula
Percentage change = [(321 - 138) / 138] x 100
Subtract the new number by the original number
321 - 138 = 183
183 ÷ 138 = 1.326086956521739
1.326086956521739 x 100 = 132.61%