26.43% is the change from 140 to 177
Calculation steps:
[( 177 - 140 ) ÷ 140] x 100 = 26.43%
Formula
Percentage change = [(177 - 140) / 140] x 100
Subtract the new number by the original number
177 - 140 = 37
37 ÷ 140 = 0.2642857142857143
0.2642857142857143 x 100 = 26.43%