27.14% is the change from 140 to 178
Calculation steps:
[( 178 - 140 ) ÷ 140] x 100 = 27.14%
Formula
Percentage change = [(178 - 140) / 140] x 100
Subtract the new number by the original number
178 - 140 = 38
38 ÷ 140 = 0.2714285714285714
0.2714285714285714 x 100 = 27.14%