8.57% is the change from 140 to 152
Calculation steps:
[( 152 - 140 ) ÷ 140] x 100 = 8.57%
Formula
Percentage change = [(152 - 140) / 140] x 100
Subtract the new number by the original number
152 - 140 = 12
12 ÷ 140 = 0.08571428571428572
0.08571428571428572 x 100 = 8.57%