39.29% is the change from 140 to 195
Calculation steps:
[( 195 - 140 ) ÷ 140] x 100 = 39.29%
Formula
Percentage change = [(195 - 140) / 140] x 100
Subtract the new number by the original number
195 - 140 = 55
55 ÷ 140 = 0.39285714285714285
0.39285714285714285 x 100 = 39.29%