40.71% is the change from 140 to 197
Calculation steps:
[( 197 - 140 ) ÷ 140] x 100 = 40.71%
Formula
Percentage change = [(197 - 140) / 140] x 100
Subtract the new number by the original number
197 - 140 = 57
57 ÷ 140 = 0.40714285714285714
0.40714285714285714 x 100 = 40.71%