28.57% is the change from 140 to 180
Calculation steps:
[( 180 - 140 ) ÷ 140] x 100 = 28.57%
Formula
Percentage change = [(180 - 140) / 140] x 100
Subtract the new number by the original number
180 - 140 = 40
40 ÷ 140 = 0.2857142857142857
0.2857142857142857 x 100 = 28.57%