13.57% is the change from 140 to 159
Calculation steps:
[( 159 - 140 ) ÷ 140] x 100 = 13.57%
Formula
Percentage change = [(159 - 140) / 140] x 100
Subtract the new number by the original number
159 - 140 = 19
19 ÷ 140 = 0.1357142857142857
0.1357142857142857 x 100 = 13.57%