28.06% is the change from 139 to 178
Calculation steps:
[( 178 - 139 ) ÷ 139] x 100 = 28.06%
Formula
Percentage change = [(178 - 139) / 139] x 100
Subtract the new number by the original number
178 - 139 = 39
39 ÷ 139 = 0.2805755395683453
0.2805755395683453 x 100 = 28.06%