23.57% is the change from 140 to 173
Calculation steps:
[( 173 - 140 ) ÷ 140] x 100 = 23.57%
Formula
Percentage change = [(173 - 140) / 140] x 100
Subtract the new number by the original number
173 - 140 = 33
33 ÷ 140 = 0.2357142857142857
0.2357142857142857 x 100 = 23.57%