23.02% is the change from 139 to 171
Calculation steps:
[( 171 - 139 ) ÷ 139] x 100 = 23.02%
Formula
Percentage change = [(171 - 139) / 139] x 100
Subtract the new number by the original number
171 - 139 = 32
32 ÷ 139 = 0.2302158273381295
0.2302158273381295 x 100 = 23.02%