22.86% is the change from 140 to 172
Calculation steps:
[( 172 - 140 ) ÷ 140] x 100 = 22.86%
Formula
Percentage change = [(172 - 140) / 140] x 100
Subtract the new number by the original number
172 - 140 = 32
32 ÷ 140 = 0.22857142857142856
0.22857142857142856 x 100 = 22.86%