17.86% is the change from 140 to 165
Calculation steps:
[( 165 - 140 ) ÷ 140] x 100 = 17.86%
Formula
Percentage change = [(165 - 140) / 140] x 100
Subtract the new number by the original number
165 - 140 = 25
25 ÷ 140 = 0.17857142857142858
0.17857142857142858 x 100 = 17.86%