22.14% is the change from 140 to 171
Calculation steps:
[( 171 - 140 ) ÷ 140] x 100 = 22.14%
Formula
Percentage change = [(171 - 140) / 140] x 100
Subtract the new number by the original number
171 - 140 = 31
31 ÷ 140 = 0.22142857142857142
0.22142857142857142 x 100 = 22.14%