136.23% is the change from 138 to 326
Calculation steps:
[( 326 - 138 ) ÷ 138] x 100 = 136.23%
Formula
Percentage change = [(326 - 138) / 138] x 100
Subtract the new number by the original number
326 - 138 = 188
188 ÷ 138 = 1.3623188405797102
1.3623188405797102 x 100 = 136.23%