189.13% is the change from 138 to 399
Calculation steps:
[( 399 - 138 ) ÷ 138] x 100 = 189.13%
Formula
Percentage change = [(399 - 138) / 138] x 100
Subtract the new number by the original number
399 - 138 = 261
261 ÷ 138 = 1.891304347826087
1.891304347826087 x 100 = 189.13%