25.71% is the change from 140 to 176
Calculation steps:
[( 176 - 140 ) ÷ 140] x 100 = 25.71%
Formula
Percentage change = [(176 - 140) / 140] x 100
Subtract the new number by the original number
176 - 140 = 36
36 ÷ 140 = 0.2571428571428571
0.2571428571428571 x 100 = 25.71%